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《 企业会计准则 》 讲稿 PowerPoint PPT Presentation


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《 企业会计准则 》 讲稿. 市财政局 丁贤培. 新旧会计准则差异简析. 2006 年 2 月 15 日财政部发布的企业会计准则体系,由 1 项基本准则和 38 项具体准则构成( 1+38 ),其基本框架为:以基本准则为指导,以一般业务准则为主体,以生物资产等特殊行业中的特殊业务为补充,包括了市场经济中大部分经济业务的会计处理和相关信息披露,形成了与国际会计准则实质性趋同的我国企业会计准则体系。新准则体系从 2007 年 1 月 1 日起首先在上市公司施行,以后逐步扩大到全部大中型企业。

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《 企业会计准则 》 讲稿

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