解读新旧会计准则下的职工薪酬

Interpretation of Workers' Salary Under the Old and New Accounting Standards

新会计准则下职工薪酬的定义、内涵、会计处理、信息披露发生了很大的变化,本文将通过实例来解读、比较新准则和以前的会计制度下职工薪酬的不同。

The definition,contents,accounting and information disclosure of the workers' pay un- der the new accounting standard has changed.This article attempts to make a comparison between them and their counterparts under the old and new accounting systems.