浅谈新会计准则主要变化

Discussion on Main Changes of the New Accounting Standards

2006年2月15日,财政部发布了新的《企业会计准则》和《中国注册会计师审计准则》体系,发布了39项企业会计准则(由1项基本准则、38项具体准则和相关应用指南)和48项注册会计师审计准则,与国际惯例趋同的企业会计准则体系和注册会计师审计准则体系正式建立。介绍了会计准则修改的原因,对新会计准则的变化进行了论述,分析了新会计准则面临的机遇与挑战。

On February 15,2006,the Ministry of Finance issued a new "Accounting standards for business enterprises" and "China s registered accountants auditing standards" system,issued 39 accounting standards for business enterprises(from a basic norms of 38 specific criteria and guidelines related applications) and 48 registered accountants auditing standards and practices with international convergence of accounting standards enterprise system and registered accountants auditing standards system formally establishe...