發(fā)布時(shí)間：2018-06-27 22:48

  本文選題：終止 + 經(jīng)營(yíng)�。� 參考：《財(cái)會(huì)通訊》2013年07期

【摘要】：正一、終止經(jīng)營(yíng)及會(huì)計(jì)問(wèn)題研究(一)終止經(jīng)營(yíng)的界定目前,終止經(jīng)營(yíng)會(huì)計(jì)問(wèn)題引起會(huì)計(jì)界廣泛關(guān)注,國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)(IASB)及美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)(FASB)都出臺(tái)了相關(guān)的終止經(jīng)營(yíng)會(huì)計(jì)準(zhǔn)則,將終止經(jīng)營(yíng)在制度上予以規(guī)范。我國(guó)只在2002年頒布《終止經(jīng)營(yíng)征求意見(jiàn)稿》,隨后財(cái)政部于2007年頒布新的會(huì)計(jì)準(zhǔn)則,旨在使新準(zhǔn)則與國(guó)際趨同,但在準(zhǔn)則內(nèi)容上缺失終止經(jīng)營(yíng)。在證監(jiān)會(huì)網(wǎng)站上查閱上市公司財(cái)務(wù)報(bào)
[Abstract]:(1) the definition of termination of Business; at present, the issue of termination of business accounting has aroused widespread concern in the accounting profession. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have issued relevant accounting standards for termination of operations, which will be regulated in the system. In 2002, China only promulgated the draft of "the draft of soliciting opinions on termination of Operation", and then the Ministry of Finance issued the new accounting standards in 2007, aiming to make the new standards converge with the international standards, but the contents of the standards are missing to terminate the operation. Check the financial statements of listed companies on the SFC website
【作者單位】： 湖北民族學(xué)院;
【分類(lèi)號(hào)】：F233

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本文編號(hào)：2075559