请高手帮我翻译下会计论文摘要,挺急的,谢谢了!!
来源:百度知道 编辑:UC知道 时间:2024/07/01 12:29:26
本文着重从2006年2月15日,财政部发布的新企业会计准则体系中《企业会计准则第22号------金融工具确认和计量》进行研究,对比新旧企业会计准则中对金融工具确认和计量的规定。论文从新发布的《企业会计准则》初步调查开始,详细的在金融工具确认和计量方面研究了新旧会计准则差异比较与分析,并且结合国际会计准则,探讨今后我国会计准则的发展。
February 15, 2006, the Ministry of Finance issued including one basic norms, 38 norms and the relevant application specific guidelines constitute a new enterprise system accounting standards, which the new accounting standards will be January 1, 2007, listed companies in the implementation of other enterprises to encourage implementation. The guidelines issued by the enterprise's accounting system to achieve convergence with international practices and established a set of elements that are more scientifically sound accounting and the measurement and reporting standards. Overall, the increase in our accounting transparency, enhance the international competitiveness of the Chinese capital market is of great significance. The guidelines on financial institutions is particularly significant changes, particularly the recognition and measurement of financial instruments, financial assets, hedging, presentation and disclosure of financial instruments, such as guidelines. From here o