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2006年2月15日,财政部正式发布了新的企业会计准则体系,规定自2007年1月1日起在上市公司范围内施行,并鼓励其他企业执行。鉴于原企业会计准则存在着许多缺陷和不足,新的会计准则对现行的1997年至2001年期间颁布的16项具体会计准则进行了全面的调整和修订,资产减值准备也在修订之列。在2001年财政部颁布的
On February 15, 2006, the Ministry of Finance officially promulgated a new system of corporate accounting standards, which stipulated that it should be implemented within the scope of listed companies as of January 1, 2007 and encouraged other enterprises to implement them. In view of the existence of many deficiencies and deficiencies in the original Accounting Standards for Business Enterprises, the new accounting standards comprehensively adjusted and revised 16 specific accounting standards promulgated in the period from 1997 to 2001, and the provision for asset impairment is also revised. Promulgated by the Ministry of Finance in 2001