本文選題：終止 + 經(jīng)營��； 參考：《財會通訊》2013年07期

【摘要】：正一、終止經(jīng)營及會計問題研究(一)終止經(jīng)營的界定目前,終止經(jīng)營會計問題引起會計界廣泛關(guān)注,國際會計準(zhǔn)則委員會(IASB)及美國財務(wù)會計準(zhǔn)則委員會(FASB)都出臺了相關(guān)的終止經(jīng)營會計準(zhǔn)則,將終止經(jīng)營在制度上予以規(guī)范。我國只在2002年頒布《終止經(jīng)營征求意見稿》,隨后財政部于2007年頒布新的會計準(zhǔn)則,旨在使新準(zhǔn)則與國際趨同,但在準(zhǔn)則內(nèi)容上缺失終止經(jīng)營。在證監(jiān)會網(wǎng)站上查閱上市公司財務(wù)報
[Abstract]:(1) the definition of termination of Business; at present, the issue of termination of business accounting has aroused widespread concern in the accounting profession. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have issued relevant accounting standards for termination of operations, which will be regulated in the system. In 2002, China only promulgated the draft of "the draft of soliciting opinions on termination of Operation", and then the Ministry of Finance issued the new accounting standards in 2007, aiming to make the new standards converge with the international standards, but the contents of the standards are missing to terminate the operation. Check the financial statements of listed companies on the SFC website
【作者單位】： 湖北民族學(xué)院;
【分類號】：F233

【二級參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 陳靖;對《企業(yè)會計準(zhǔn)則——終止經(jīng)營(征求意見稿)》的一點(diǎn)思考[J];審計理論與實(shí)踐;2003年08期

2 張端明,干彥;終止經(jīng)營會計準(zhǔn)則的比較與思考[J];審計與經(jīng)濟(jì)研究;2004年05期

3 郝繼陶,潘子立;企業(yè)終止經(jīng)營概念的缺陷與修正[J];事業(yè)財會;2003年03期

，

本文編號：2075559