【摘要】：2012年11月,我國(guó)發(fā)布了《企業(yè)會(huì)計(jì)準(zhǔn)則第×號(hào)——合營(yíng)安排(征求意見(jiàn)稿)》及起草說(shuō)明,本文將合營(yíng)安排征求意見(jiàn)稿與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第11號(hào)(IFRS11)進(jìn)行了深入比較,并對(duì)我國(guó)合營(yíng)安排征求意見(jiàn)稿的進(jìn)一步完善提出了針對(duì)性建議。
[Abstract]:In November 2012, China issued Accounting Standard No. 脳-Joint Venture arrangement (draft for consultation) and its drafting note. This paper compares the draft of Joint Venture arrangement with International Financial reporting Standard No. 11 (IFRS11), and puts forward some suggestions for the further improvement of the draft of Joint Venture arrangement.
【作者單位】： 新疆財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：教育部人文社會(huì)科學(xué)研究新疆項(xiàng)目青年基金項(xiàng)目“文化價(jià)值觀對(duì)會(huì)計(jì)人員應(yīng)用會(huì)計(jì)準(zhǔn)則的影響機(jī)理實(shí)證研究”(編號(hào):12XJJC850004)的階段性成果
【分類(lèi)號(hào)】：F233
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本文編號(hào)：2516073