美国营运资产会计政策的分析

Analysis of USA Operating Assets Accounting Policy

随着我国会计准则的修订和出台,对微观经济主体的会计行为进行规范的会计政策的制定是当前急需解决的问题,本文通过对美国营运资产会计政策的主要内容进行分析,以期对我国营运资产的管理和政策提供一些借鉴。

Along with the amendments and the introduction of IAS, it is urgent to make accounting policy to regulate the accounting practices of micro - economic entities. Based on- the analysis of USA operating assets accounting policy, we hope to provide helpful suggestiom on management and policies of operating assets.