| 摘要: |
| 中国作为全球最大的发展中国家和新兴市场兼转型的经济国家,财政部积极推进企业会计准则与国际财务报告准则的持续全面趋同。随着会计准则国际趋同的纵深发展,我们不仅要坚持互动原则,还要根据中国实际情况保持特色,并有所创新,同时也要认清我们存在的问题,思考进一步趋同和发展的对策,争取在IFRS制定过程中增加更多的话语权。 更多还原 |
| 关键词: 会计准则 公允价值 财务报表列报 会计概念框架 |
| DOI： |
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| Research on International Convergence of China Enterprise Accounting Standards |
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GUO Lan
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| Abstract: |
| As the world’s largest emerging market and a transitional country,China is also a developing country with economies in transition.China’s Ministry of Finance is actively promoting the full convergence between China Accounting Standards and International Financial Reporting Standards.With the depth of the international convergence of accounting standards development,we must not only adhere to the principles of interaction,but also maintain the characteristics based on the situation of China and make innovation,and we must also recognize the existed problems and think countermeasures for further convergence and development to increase more right to speak within the IFRS-making process. 更多 |
| Key words: accounting standards fair value financial statement report accounting concept frame |
