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财务报表表内分类方法评述——基于IASB与FASB联合项目的视角

发布时间:2019-07-06 19:00
【摘要】:正2008年10月16日IASB和FASB联合发布了讨论稿《财务报表列报的初步观点》(以下简称讨论稿)。在对反馈意见进行了多次讨论之后,IASB于2010年7月1日发布了关于已形成的暂时性决定的征求意见稿,对讨论稿的内容进行了修改,但由于这一系列的成果对报表结构变动较大,引起了各方争议。IASB和FASB之间也存在较大分歧,导致该项目完成时间不断推迟,前景黯淡。而其中引起广泛争议的一个问题就是如何将财
[Abstract]:On October 16, 2008, IASB and FASB jointly issued the preliminary views on the presentation of Financial statements (hereinafter referred to as the discussion draft). After many discussions on the feedback, IASB issued a draft of the provisional decision on July 1, 2010, which modified the content of the discussion draft, but because of the great changes in the report structure caused by this series of results, there are also great differences between FASB and IASB, which leads to the delay of the completion of the project and the bleak prospect. And one of the most controversial issues is how to make money.
【作者单位】: 华中科技大学管理学院;中南财经政法大学会计学院;
【分类号】:F231.5


本文编号:2511258

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