摘要
本文将我国新企业会计投资准则与旧企业会计投资准则以及国际会计投资准则,美国投资准则中相应的部分进行比较,分析其差异,剖析差异存在的原因,进而阐述投资准则的变更对企业的影响。
The article makes a comparative analysis on investment standard, points out the differences and states the influence of the change of investment standard on enterprises.
关键词
企业会计准则
国际会计准则
长期股权投资
accounting standards for business enterprises
international accounting standards
long- term equity investment
