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2006年2月15日,财政部发布了包括1项基本准则和38项具体准则在内的企业会计准则体系,这标志着中国与国际财务报告准则趋同的企业会计准则体系正式建立。本文结合案例论述了新会计准则体系对上市公司的影响,新会计准则体系对于上市公司来说具有重大的理论和实践意义。
On February 15, 2006, the Ministry of Finance released the Accounting Standard for Business Enterprises including a basic standard and 38 specific standards, which marked the formal establishment of the system of corporate accounting standards in line with the convergence of China and International Financial Reporting Standards. This article discusses the impact of the new accounting standards system on the listed companies, and the new accounting standards system has great theoretical and practical significance for the listed companies.