资产负债观在新会计准则中的运用

On the Application of Assets-liabilities Approach in the New Accounting Standards

分析资产负债观和收入费用观,并主要从基本准则、存货准则、所得税准则、资产减值准则和财务报表列报准则等方面,对资产负债观在新会计准则中的运用进行了分析。

The thesis analyses the application of assets-liabilities approach in the new accounting standards in details in the following aspects： basic standard, inventory standard, impairment of assets standard and presentation of financial statements standard.