期刊文献+

会计准则制定模式比较及启示 被引量:6

下载PDF
导出
摘要 本文通过介绍民间主导型和政府主导型两种会计准则制定模式的特点以及相关国家的应用情况,对两种会计模式进行了比较分析,总结了其中值得借鉴的方面。文章最后介绍了我国会计准则制定模式的现状,并分析了我国会计准则选定政府制定模式的原因。
机构地区 武警总医院
出处 《商业时代》 北大核心 2009年第14期102-103,共2页 Commercial
  • 相关文献

同被引文献34

  • 1吉伟莉.论会计准则制定的应循程序[J].生产力研究,2007(24):149-150. 被引量:5
  • 2安赟.对《国际财务报告准则——中小企业》的评述[J].法制与社会,2008(26). 被引量:2
  • 3谢晖,潘晓玲.会计准则制定程序的国内外比较[J].事业财会,2006(3):65-67. 被引量:5
  • 4Dewing, I, , & Russell, P. (2008). Financial integration in the EU: The first phase of EU endorsement of international accounting standards. Journal of Common Market Studies, 46(2), 243-264.
  • 5SEC. (20()8), Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to U. S. GAAP. http://www, sec. gov/rules/final/2007/33-8879. pdf. Accessed 31 July 2008.
  • 6IAS Plus. (2008). IFRIC 3 Emission Rights. http://www. iasplus, com/interps/ifric003, htm. Accessed 31 July 2008.
  • 7Dewing, I. & Russell, P. Financial integration in the EU: The first phase of EU endorsement of international accounting standards[J]. Journal of Common Market Studies,200$, 46(2), 243-264.
  • 8SEC. Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to U.S. GAAP[EB/ OL].[2008-7-31] http://www.sec.gov/rules/final/2007/33-8879.pdf.
  • 9IAS Plus. IFRIC 3 Emission Rights[EB/OL].[2008-7-31] http:// www.iasplus.com/interps/iffic003.htm.
  • 10Dewing, L, & Russell, P. Financial integration in the EU: The first phase of E U endorsement of international accounting standards. Journal of Common MarketStudies, 2008.

引证文献6

二级引证文献7

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部