本文關(guān)鍵詞：《在其他主體中權(quán)益的披露》會(huì)計(jì)準(zhǔn)則的影響及應(yīng)對　出處：《會(huì)計(jì)之友》2014年36期 　論文類型：期刊論文

  更多相關(guān)文章： 其他主體 權(quán)益披露 結(jié)構(gòu)化主體

【摘要】：財(cái)政部于2014年3月頒布的《企業(yè)會(huì)計(jì)準(zhǔn)則第41號(hào)——在其他主體中權(quán)益的披露》準(zhǔn)則(下文簡稱《在其他主體中權(quán)益的披露》)是我國會(huì)計(jì)準(zhǔn)則國際化趨同的最新成果,企業(yè)在其他主體中權(quán)益的信息披露過程中如何正確理解和全面貫徹這項(xiàng)新準(zhǔn)則是當(dāng)期面臨的重要課題。文章首先介紹該準(zhǔn)則頒布的背景,剖析了新準(zhǔn)則頒布后帶來的影響,最后對企業(yè)更好地貫徹新準(zhǔn)則提出了相應(yīng)建議。
[Abstract]:The Ministry of Finance issued in March 2014 of the "Enterprise Accounting Standards No. forty-first, the disclosure of interests in other entities (hereinafter referred to as < > criteria for disclosure of interests in other entities") is the latest achievement of the internationalization of China's accounting standards, business interests in other entities of the information disclosure in the process of how to correctly understand and fully to implement this new criterion is an important topic in the current face. This article first introduces the standards promulgated by the background, analyzes the impact of the new standards promulgated after the end of the enterprise to better implement the new accounting standards and puts forward the corresponding suggestions.

【作者單位】： 棗莊學(xué)院經(jīng)濟(jì)與管理學(xué)院;江西財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【分類號(hào)】：F233
【正文快照】： 一、引言始于2007年的金融危機(jī)波及到世界經(jīng)濟(jì)的同時(shí),由于會(huì)計(jì)準(zhǔn)則缺乏對結(jié)構(gòu)化主體和表外主體的風(fēng)險(xiǎn)進(jìn)行披露的規(guī)定,金融危機(jī)也逐漸“殃及”到會(huì)計(jì)職業(yè)界,會(huì)計(jì)準(zhǔn)則開始被眾多信息使用者所批判指責(zé),這促使國際會(huì)計(jì)準(zhǔn)則理事會(huì)(IASB)對金融危機(jī)中暴露出的會(huì)計(jì)準(zhǔn)則問題進(jìn)行修訂和，

本文編號(hào)：1392995