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本文针对2012年新会计准则中会计修订草案中几个主要要素的变化,对比了与国际财务报表的异同,简要论述了草案对我国会计制度带来的影响。
This article aims at the changes of several main elements in the accounting revision draft in the new accounting standards in 2012, compares the similarities and differences with the international financial statements, and briefly discusses the impact of the draft on China’s accounting system.