摘要
通过对固定资产的概念、确认、计量和披露四个方面进行中新两国的固定资产准则比较,得出新加坡对于固定资产规定比较科学,中国可以借鉴并予以完善准则和给予会计人员更多职业判断空间的结论。
By comparing the fixed assets standards between China and Singapore from the perspectives of concept, recognition, measurement and disclosure, it＇s concluded that Singapore has rather scientific stipulations for fixed assets, which China can take for reference to improve the standards and offer more space of professional judgement to accountants.
出处
《广西财经学院学报》
2008年第3期80-82,共3页
Journal of Guangxi University of Finance and Economics
基金
"适应中国-东盟自由贸易区发展需要的经济管理类人才培养模式的研究和实践"(教育部高等教育司教学改革项目〔2005〕22115号)中子课题"中国-东盟会计比较"的阶段性成果
关键词
固定资产
会计准则
职业判断
fixed assets
accounting standards
professional judgement
