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(一)东欧会计改革有显著进展由于东欧国家正逐步迈入市场经济,会计制度有必要为正在形成的投资和资本市场提供基础。下面介绍这些国家是如何依照国际会计标准进行改革的。·保加利亚。保加利亚财政部代表访问了国际会计标少佳委员会(IASC)设在伦敦的总部,表示愿意修改现行的会计制度,以符合国际会计惯例。·德国。在统一的德国内部,前东德将沿用目前西德使用的会计准则。东德企业从1990年7月1日起对某些资产采用公允市场价值编制资产负债表。·匈牙利。遵循欧共体指示的新会计法于1991年生效。·波兰。根据欧共体第四号指示(关于财务报表的类型和内容)和第7号指示(关于财务报表的编制方法)制订的新会计法在1991年1月1日生效。波兰会计工作总计划也已出台,同法国的总计划相似,要为财务报表的类型和内容制订全国性标准。波兰的职业会计团体已加入国际会计标准委员会。
(I) Significant Progress on Accounting Reform in Eastern Europe As Eastern European countries are gradually entering a market economy, it is necessary for the accounting system to provide a foundation for the emerging investment and capital markets. Here’s how these countries are reformed in accordance with international accounting standards. ·Bulgaria. A representative of the Bulgarian Ministry of Finance visited the IASC headquarters in London and expressed his willingness to amend the current accounting system to comply with international accounting practices. ·Germany. Within the unified Germany, the former East Germany will follow the current accounting standards used in West Germany. Since July 1, 1990, East German companies have adopted fair market value for certain assets to prepare their balance sheets. ·Hungary. The new accounting law that followed EC directives came into force in 1991. ·Poland. The new accounting law, which was developed in accordance with the EC Directive No. 4 (on the type and content of the financial statements) and directive No. 7 (on the preparation of financial statements) entered into force on January 1, 1991. The Master Plan for Accounting Work in Poland has also been introduced, similar to the French general plan, with the development of national standards for the type and content of the financial statements. The Polish accounting profession has joined the International Accounting Standards Board.