The measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income.
新会计准则中引入了公允价值的计量属性,使投资收益核算方法有所改变,但没有改变投资收益的数额。
New accounting principles were released by the Ministry of Finance recently. 4 clauses of which applied to financial enterprises will impose great impact on accounting and management of Banks.
财政部近期颁布了新的企业会计准则,其中有4项准则主要适用于金融企业。这将对我国商业银行的会计工作及经营管理产生重要影响。
If the thrust of the new capital rules is to create conservative standards and to reduce management discretion over them, it seems odd not to endorse the same principles for accounting.
如果推动新的资本条例是为了建立保守的标准并减少管理者的随意性,那么不用相同的原则对待会计问题似乎就说不过去了。
After analyzing the current analysis models of the application environment of management accounting, a new analysis model is set up on the basic principles of the system theory.
在分析了现有的管理会计应用环境分析模式的基础上,运用系统论的基本原理建立了一个新的管理会计应用环境研究模型。
Based on the principles of the impairment of fixed assets, the thesis points out some changes and analyzes the accounting of the new principles with examples.
针对新的固定资产减值准备准则,本文提出了它的变化之处,并对新准则的会计处理进行了举例分析。
Objectives-oriented accounting standard is a new standard mode differs from rules-based standard and pure principles-based standard, which was brought forward by U. S SEC.
目标导向会计准则是美国SEC提出的一种有别于规则基础与纯原则基础的新的准则模式。
And the old accounting standards, the new guidelines from the basic accounting principles to the specific accounting standards have made a big change.
和旧的会计准则相比,新准则从基本会计准则到具体会计准则全部作了较大的改动。
And the old accounting standards, the new guidelines from the basic accounting principles to the specific accounting standards have made a big change.
和旧的会计准则相比,新准则从基本会计准则到具体会计准则全部作了较大的改动。
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