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八、财务报告准则比较(一)《企业会计准则第30号——财务报表列报》与《国际会计准则第1号——财务报表的列报》比较财务报告是反映企业财务状况、经营成果和现金流量的文件,对于国家宏观经济调控、投资者决策和加强内部管理都有非常重要的作用。我国第一个专门针对企业财务会计报告的法规是2000年6月21日国务院颁布的《企业财务会计报告条例》,该条例构建了企业财务报告的基本框架。同年12月29日,财政部发布了《企业会计制度》,进一步细化了
VIII. Comparison of Financial Reporting Standards (I) Comparison of “Accounting Standards for Business Enterprises No.30 - Presentation of Financial Statements” and “IAS No.1 - Presentation of Financial Statements” The financial statements reflect the Company’s financial position and operating results And cash flow documents for the country’s macroeconomic regulation and control, investor decision-making and strengthening of internal management has a very important role. The first regulation in our country that specifically targets corporate financial accounting reports is the “Regulations on Enterprise Financial Accounting Reports” promulgated by the State Council on June 21, 2000, which establishes the basic framework for corporate financial reporting. On December 29 of the same year, the Ministry of Finance issued the “Enterprise Accounting System”, which was further elaborated