In the long run, establishment of a new accounting standard also is an important task for modern enterprises in China.
从长远来看,建立战略管理目标为导向的会计制度安排也是我国现代企业制度建设的重要组成部分。
New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;
新企业会计准则第8号资产减值规定,存货跌价预备;
The new accounting standard implements the use of the fair-value on the recognition, measurement, reporting of the financial statement.
新准则在财务报表的确认、计量和列报等方面均出现了与公允价值相关的要求。
This paper analyzes some problems of computerized accounting system caused by implementation of new accounting standard and the solutions.
文章就新会计准则的实施给会计电算化系统带来的一些问题及解决方法作简单分析。
In 2006, our government published the new Accounting Standard for Business Enterprises, which used Fair Value as a measurement attribute widely.
我国于2006年颁布新企业会计准则,并广泛引入公允价值。
In the new accounting standard, under the guidance of literature material, through summarized the final measurement method and inventory management.
在新会计准则的指导下,通过查询文献资料,总结出存货期末计量的方法及管理。
This paper mainly discusses the problem that how the implementation of New Accounting Standard will influence the application of XBRL in our country.
本文主要探讨了新准则的实施将对XBRL在我国的应用产生怎样的影响。
In February 15, 2006, China formally issues the new Accounting Standards, the new Accounting Standards include one Basic Accounting Standard and thirty-eight specific Accounting Standards.
我国新企业会计准则于2006年2月15日正式颁布,它包括一项基本准则和三十八项具体会计准则。
New Accounting Standards Widely used in the fair value measurement attribute, it stands for a convergence of the International Accounting Standard, and a milestone on our accounting system reform.
新会计准则广泛采用了公允价值计量属性,充分体现了我国会计准则与国际会计准则接轨的趋势。
This article put emphasis on the discussion about the present situation of earning management and the effect brought by the new accounting standard through empirical and financial analysis method.
文章的重点是运用实证与财务分析的方法,研究上市公司盈余管理现状及新会计准则将带来的影响。
Research cost capitalization in new Enterprise Accounting Standard is that the division between research and development expenses is unclear and lack of operability to some degree.
新《企业会计准则》中研发费用资本化存在的问题,主要体现在研究支出和开发支出划分的比较模糊,在一定程度上缺乏可操作性;
Listed companies implement new standard marks the international convergence of accounting standards in our country.
上市公司执行新准则标志着我国会计准则的国际趋同。
In February 2006 the Ministry of Finance issued the "Accounting Standard for Business Enterprises No. 12 - Debt Restructuring" (hereinafter referred to the new guidelines).
财政部2006年2月颁布了《企业会计准则第12号—债务重组》(以下称新准则)。
Objectives-oriented accounting standard is a new standard mode differs from rules-based standard and pure principles-based standard, which was brought forward by U. S SEC.
目标导向会计准则是美国SEC提出的一种有别于规则基础与纯原则基础的新的准则模式。
The second, based on standardize research and empirical study, analyzes the influence of new debt restructurings accounting standard to listed companies in China deeply.
然后,以规范研究和实证研究相结合的方法,分析新《债务重组》准则对上市公司的影响。
This thesis mainly study on the influence of new debt restructurings accounting standard to listed companies in China.
主要针对新《债务重组》准则对上市公司的影响情况进行研究。
The new standards include one basic accounting standard and 38 specific accounting standards.
这些准则与我国以前所颁布的会计准则相比,有了根本上的变化。
The first, used comparative law between the new debt restructurings accounting standard and the old which issued in 2001, analyzes the changes and the internal reasons.
首先,运用比较分析方法,将新《债务重组》准则与01年准则变化的主要内容和实质原因进行剖析。
Part IV focuses on the content and the reason of the changes on new debt restructuring accounting standard, mainly evaluate the new debt restructuring accounting standard which issued in 2006.
第四部分主要介绍债务重组准则的变化内容及债务重组准则的变更原因,并主要对2006年债务重组准则进行评析。
Part IV focuses on the content and the reason of the changes on new debt restructuring accounting standard, mainly evaluate the new debt restructuring accounting standard which issued in 2006.
第四部分主要介绍债务重组准则的变化内容及债务重组准则的变更原因,并主要对2006年债务重组准则进行评析。
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