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《企业会计准则第41号——在其他主体中权益的披露》准则是我国在国际会计准则发布后为了与其保持持续趋同,于2014年3月向全社会颁布的。正确理解和全面贯彻41号准则是当前会计人员面临的严峻考验。本文对新准则披露要求的主要变化进行了阐述,剖析了新准则颁布后给会计界带来的影响,并对新准则在实施过程中可能遇到的问题进行分析,同时提出了相应的政策建议。
Accounting Standards for Business Enterprises No. 41 - Disclosure of Interests in Other Entities is our country’s promulgation to the whole society in March 2014 in order to maintain its continuous convergence with the release of IAS. Correct understanding and fully implementing the 41st criterion is a severe test for current accountants. In this paper, the main changes of the disclosure requirements of the new standard are expounded, the impact of the new guidelines upon the accounting profession after the promulgation of the new standard is analyzed, the problems that the new guidelines may encounter in the implementation process are analyzed, and the corresponding policy recommendations .