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每一次会计制度的变革都会对企业和市场经济产生较大的影响。2014年财政部分别颁布了3项新增准则和4条修订准则。本文就新会计准则中的新增准则和修订准则的变革与影响分别展开了叙述。
Every change of the accounting system will have a greater impact on the enterprise and the market economy. In 2014, the Ministry of Finance issued three new guidelines and four revised guidelines respectively. This article describes the new accounting standards and amendments to the new standards of change and influence were described.