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2017年5月10日,财政部印发了《关于印发修订〈企业会计准则第16号——政府补助〉的通知》(财会[2017]15号,以下简称“新准则”),自2017年6月12日起施行。新准则增加了一条:“企业从政府取得的经济资源,如果与企业销售商品或提供服务等活动密切相关,且是企业商品或服务的对价或者是对价的组成部分,适用《企业会计准则第14号——收入》等相关会计准则。”笔者认为,该条款是新准则最大的
On May 10, 2017, the Ministry of Finance issued the Notice on Printing and Distributing the Accounting Standard for Business Enterprises No. 16 - Government Subsidies (Cai Kuai [2017] No. 15, hereinafter referred to as the “New Standard”) for the period from 2017 June 12, the year shall come into force. The new standard adds one article: “The economic resources that an enterprise obtains from the government, if it is closely related to the activities of enterprises in selling goods or providing services and is the consideration or part of the enterprise’s goods or services, applies the Accounting Standards for Business Enterprises No. 14 - Income ”and other related accounting standards.“ ”In my opinion, this clause is the new criterion