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我国于2006年2月颁布了由1项基本会计准则和38项具体会计准则组成的会计准则体系,实现了与国际会计准则的趋同。但与国际会计准则相比较,我们发现,仍存在着明显的差异,不仅如此,即使是在总体上,我国的会计准则与国际会计准则之间就存在着明显的差异。
In February 2006, China promulgated an accounting standard system composed of one basic accounting standard and 38 specific accounting standards, which achieved the convergence with international accounting standards. However, compared with the international accounting standards, we find that there are still obvious differences. Not only that, but even in general, there are obvious differences between our accounting standards and the international accounting standards.