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鉴于资产负债表日后事项的信息披露不够及时不够充分,日后事项的时间范围不够明确,现金股利分配的披露不够统一等问题,我们提出以下建议:1会计信息供给方、需求方和监管方携手努力准则的有效执行并达到显著效果,需要多方的配合。我认为应从以下三个方面来加强:(1)从会计信息供给方的角度来看,首先必须加强对新会计准则的学习,了解准则制定和修订的背景;其次就是理清概念,严格区分调整
In view of the issues such as the insufficient timely disclosure of information after the balance sheet date, the lack of definite time frame of future events and the unification of the cash dividend distribution, we put forward the following suggestions: 1 The accounting information supplier, the demand party and the regulatory authorities work together The effective implementation of the guidelines and achieve notable results require multi-pronged cooperation. I think it should be strengthened in the following three aspects: (1) From the perspective of the supplier of accounting information, we must first strengthen the study of the new accounting standards and understand the background of the norm-setting and revision. The second is to clarify the concept and strictly distinguish between adjustments