探析资产负债表观在新会计准则中的应用

To Discuss on Applying of Asset-liability View in New Accounting Standard

经济全球化必然要求会计准则国际趋同,我国新会计准则借鉴吸收了美国和国际会计准则的研究成果,其一个重大突破在于是新准则体系凸显了资产负债表观在报表体系中的核心地位。在对二者进行比较的基础上,详细分析资产负债表观在新会计准则中的体现,从而更好地理解新会计准则。

International convergence of accounting standards is an essential requirement of economic globalization.The new accounting standards in China absorbs the research chievements of the American accounting standards and international accounting standards, and one of major breakthroughs in new accounting standards is its focus changing Revenue-expense view to Asset-liability view. This paper analyses the embodiments of Asset-liability view in new accounting standards,which is the on the basis of the difference between them.The aim is to help us to understand the new standards.