摘要
新会计准则在理念、体系等方面,比较充分的体现了与国际准则的逐渐相同的趋势,新准则的实施会极大地提高会计信息的质量,进一步缩小会计收益调整空间。
The new accounting standard is gradually simmilar to the international standards from the aspects of theory and system.Its performing will improve accounting information quality and reduce accountant income adjustment space.
出处
《林业科技情报》
2008年第1期72-73,共2页
Forestry Science and Technology Information
关键词
会计准则
债务重组
公允价值
accounting standard
liability recompose
impartiality value
