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伴随经济的发展和全球化进程的不断推进,国家和国家之间的经济交流越来越多,我国更不例外。为了更好地推动我国经济投资环境的优化和我国企业向国外发展,提升企业的对外开放程度。2014年我国财政部门修订并颁布新的会计准则,并规定新准则从7月1日起正式实施并执行。本文针对新会计准则中合并财务报表的合并范围新旧准则进行对比分析。
With the continuous development of economy and the progress of globalization, more and more economic exchanges have taken place between countries and countries, and our country is no exception. In order to better promote the optimization of the economic investment environment in our country and the development of our country’s enterprises abroad, and to enhance the opening up of enterprises to the outside world, In 2014, China’s finance department revised and promulgated new accounting standards and stipulated that the new standards will be implemented and implemented from July 1 onwards. In this paper, the new accounting standards for the consolidated financial statements of the old and new criteria for comparative analysis.