Foreign direct investment (FDI) is defined as an investment involving a long-term relationship and reflecting a lasting interest and control by a resident entity in one economy in an enterprise resident in an economy ...Foreign direct investment (FDI) is defined as an investment involving a long-term relationship and reflecting a lasting interest and control by a resident entity in one economy in an enterprise resident in an economy other than that of the investor.it is an indicator of a country’s participation in the globalization of the world economy.Five criteria were identified to assess the quality of FDI data-reliability,comparability,usefulness,comprehensiveness and timeliness.This paper introduces the international criterion and experiment of FDI Statistics and analysis some problems of currently FDI statistics in China.展开更多
2014年5月28日,IASB和FASB同时发布了新的收入会计准则。它们分别是IFRS15和ASU NO.2014-09,标题均为"源自客户合同的收入(Revenue from contracts with customers)",内容也几乎完全相同。对会计信息使用者而言,"收入&qu...2014年5月28日,IASB和FASB同时发布了新的收入会计准则。它们分别是IFRS15和ASU NO.2014-09,标题均为"源自客户合同的收入(Revenue from contracts with customers)",内容也几乎完全相同。对会计信息使用者而言,"收入"是最为重要的财务指标之一。相对现行收入国际准则,新发布的IFRS15可谓进行了彻底革新,呈现出全新的框架。但是,内容丰富的IFRS15十分复杂,对于收入会计实务来说,要理解和运用好却并非易事。可以说,对某些市场主体而言,一场"真正的革命"正在到来。本文拟围绕IFRS15的主要背景、核心规定等作简要分析,并就如何应对提出初步建议。展开更多
文摘Foreign direct investment (FDI) is defined as an investment involving a long-term relationship and reflecting a lasting interest and control by a resident entity in one economy in an enterprise resident in an economy other than that of the investor.it is an indicator of a country’s participation in the globalization of the world economy.Five criteria were identified to assess the quality of FDI data-reliability,comparability,usefulness,comprehensiveness and timeliness.This paper introduces the international criterion and experiment of FDI Statistics and analysis some problems of currently FDI statistics in China.
文摘2014年5月28日,IASB和FASB同时发布了新的收入会计准则。它们分别是IFRS15和ASU NO.2014-09,标题均为"源自客户合同的收入(Revenue from contracts with customers)",内容也几乎完全相同。对会计信息使用者而言,"收入"是最为重要的财务指标之一。相对现行收入国际准则,新发布的IFRS15可谓进行了彻底革新,呈现出全新的框架。但是,内容丰富的IFRS15十分复杂,对于收入会计实务来说,要理解和运用好却并非易事。可以说,对某些市场主体而言,一场"真正的革命"正在到来。本文拟围绕IFRS15的主要背景、核心规定等作简要分析,并就如何应对提出初步建议。
