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- Under the new accounting standards, China has chosen the opinion of IASB. 在新会计准则中，我国选择了IASB观点。
- This paper analyzes the important changes of the new accounting standards and puts forward some pertinent countermeasures to our enterprises. 摘要文章分析了新企业会计准则的重要变化，提出了一些针对性的企业应对策略。
- Since new accounting standards have been put into practice, method for coping with income tax changes a great deal. 摘要新会计准则实行后，所得税差异的处理方法变化较大。
- The enterprises in our country need to make plans for actualizing the new account standards without any delay. 我国企业筹备实施新会计准则体系刻不容缓。
- In fact, we have been marking both the financial assets and liabilities of the Exchange Fund to market since 1994, long before the new accounting standards came into effect. 其实我们早于1994年新会计准则尚未生效时,便已开始按市价计算外汇基金的金融资产及负债的价值。
- This paper analyzes some problems of computerized accounting system caused by implementation of new accounting standard and the solutions. 文章就新会计准则的实施给会计电算化系统带来的一些问题及解决方法作简单分析。
- It reviews the journey of related party transactions accounting rules at first, and then compares the difference between the new and the old standards of related party transaction in order to make a better understanding of the new accounting standards. 在回顾我国上市公司关联交易会计规范演进历程的基础上,对新旧准则的相关内容进行比较,以更好地掌握新准则的变化。
- This article elaborated the background and significance of the new accounting rules, introduced the new accounting rule transformation, comparison of both old and new accounting standards &analyzed the impact for the financial report. 本文阐述了新会计准则发布的背景和意义，介绍了新会计准则的变革，比较了新会计准则与旧会计准则的差异，分析了新会计准则对上市公司财务报告的影响。
- But new accounting standards system still exist such problems as accounting standards incompatible with the relative economic laws,the lower internationalization degree of accounting standards. 但新的会计准则体系仍存在会计准则与相关经济法规不协调、会计准则的国际化程度较低等问题。
- According to new accounting standard, organization expenses need not be amortized again, direct plan enter current caustic excessive; Fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge. 按照新的会计准则，开办费可以不再分期摊销，直接计入当期损溢；固定资产改良支出应按照受益期间摊销分期计入成本、费用。
- The keystone has analyzed the fair and equitable model in the new accounting standard system to the listed companies achievement influence, the realistic and objective value of the enterprise investor. 重点分析了新会计准则体系中公允价值模式对上市公司业绩的影响，公允价值能够真实、客观地体现企业投资者的价值。
- Whether the evenhanded value or the value of account book is adopted is a dilemma in the new accountancy standards of our country in the establishment. 资产计价是采用公允价值还是账面价值 ,这是我国新会计准则在制定中所面临的两难选择。
- Accordingly, new accountant standard introduced evenhanded price estimation to measure in the round. 新会计准则的目的是使公司提供的会计信息更真实地反映企业的经济实质,并且对决策更加有用。
- New accounting standard already began to carry out from January 1, 2007, the accountant book this year is written with the regulation of new accountant standard. 新的会计准则从2007年1月1日已开始执行，今年的会计书是以新会计准则的规定编写的。
- The valuation about intangible assets, amortize, investment and make over a problem, there is a lot of difference between new accountant standard and tax law regulation. 关于无形资产的计价、摊销、投资和转让问题,新会计准则和税法规定之间存在着诸多差异。
- The New Accounting Standards System and Changes 新会计准则的体系及变化
- New Accounting Standards for Business Enterprises 新企业会计准则
- New accounting standards for enterprises 新企业会计准则
- Understanding the New Accounting Standard Deeply 解读新会计准则
- new accounting standard for enterprises 新企业会计准则
