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目前,我国已发布实施了10项具体会计准则。作为一个体系,各项具体准则之间应具备良好的协调性。增强具体会计准则的协调性,不仅有利于提高其理论说服力,也有利于会计准则的学习宣传和贯彻实施。本文拟从已实施的具体准则出发,探讨在准则协调性上存在的缺陷及其治理对策,以求对准则建设略有裨益。缺陷之一:“公允价值”这一术语在若干准则中重复定义和解释。在《投资》、《债务重组》、《非货币性交易》三个准则中,
At present, China has issued and implemented 10 specific accounting standards. As a system, there should be good coordination among the specific guidelines. Enhance the coordination of specific accounting standards, not only help to improve their theoretical persuasion, but also conducive to the study and promotion of accounting standards and implementation. This article intends to start from the specific guidelines that have been implemented to explore the flaws in the coordination of the guidelines and their governance strategies in order to guide the construction of the guidelines a little benefit. One of the shortcomings: The term “fair value” is defined and explained repeatedly in several guidelines. Among the three criteria of “investment”, “debt restructuring” and “non-monetary transaction”