新旧准则在农业上市公司会计处理核算中的比较研究_会计审计_毕业设计论文网 关键词：新旧准则，农业上市公司，会计处理 [gap=852]Keywords: old and new standards, agricultural listed companies, accounting
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在此基础上，本文首先分析了新旧准则关于衍生金融工具会计处理方面的变化。
As a basis, this thesis analyzes the changes which are about the derivative accounting practices of commercial listed Banks in the new accounting standards.
新的准则带来新的气象，如何做好新旧准则的衔接与交替，如何合理、可靠地运用新准则，成为准则颁布后的重点。
How to do with transition of new criteria and old criteria, and how to use the new criteria reasonably and reliably, are important after the promulgation of criteria.
本文将新旧企业会计准则进行比较，结合新会计准则的主要变化，就新企业会计准则在实际应用中的难点进行了探讨。
By comparing the old accounting standards with the new ones, this article shows the main changes in new accounting standards for Business Enterprises, and discusses its difficulties in practice.
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