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会计准则是会计工作的基本的行为规范,会计准则规定了各种会计要素的确认及计量的原则。新准则在基本准则和具体准则上发生了许多变化,如公允价值计量属性应用范畴的扩大、债务重组准则的变化、新增加的投资性房地产及证券投资等准则,这些变革对企业会计核算理论、实务及会计人员的基本素质提出了新的要求,同时,会计准则的变化,将不可避免地使企业在现行准则下向社会提供的会计信息发生变化。
Accounting standards are the basic code of conduct for accounting work. The accounting standards stipulate the principles for the confirmation and measurement of various accounting elements. Many changes have taken place in the basic standards and specific standards, such as the expansion of the application scope of fair value measurement attributes, the changes in debt restructuring guidelines, the newly added investment real estate and securities investment, etc. These changes affect the accounting theory, Practice and the basic quality of accountants put forward new requirements. At the same time, changes in accounting standards will inevitably change the accounting information provided to the society by the enterprises under the current standards.