新会计准则下坏账准备会计处理研究

On Provision for Doubtful Debts with New Accounting Standards

新会计准则体系是涵盖了各类企业经济业务,实现了与国际会计准则实质趋向的同准则体系。这一会计准则体系实现了许多重要的创新,带来了许多财务和会计的新理念。其中,新会计准则下计提坏账准备也有了新变化。

This paper identifies that the new accounting standards are applicable to a variety of transactions and are in line with the essential principle of International Financial Reporting Standards （FIRS）. out that the new accounting standards also make some changes on provision for doubtful debts. It maintains new standards is innovative and has introduced a lot of new ideas on financing and accounting.