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目前,我国有不少企业赴香港上市必须披露按香港会计准则编制的财务信息。本文拟比较大陆与香港两地会计准则的差异及其原因,以期对发行或拟发行H股的公司有所裨益。一、大陆与香港会计准则的不同之处总的说来,大陆与香港会计准则差别不大,其主要差别体现在:1.香港会计准则强调
At present, many enterprises in our country go public in Hong Kong and must disclose the financial information prepared in accordance with Hong Kong Accounting Standards. This article intends to compare the differences between the Mainland and Hong Kong accounting standards and their causes in the hope of offering or planning to issue H shares of the company. First, the mainland and Hong Kong differences in accounting standards Overall, the mainland and Hong Kong accounting standards are not very different, the main differences are reflected in: 1. Hong Kong accounting standards emphasize