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终止经营会计准则的比较与思考

Accounting Standards for Discontinuing Operations: A Comparative Study

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【Author】 ZHANG Duanming~1, GAN Yan~2(1. Department of Accounting, Guangzhou University of Foreign Studies, Guangzhou 510420, China; 2. Department of Hotel Management, Guangzhou University, Guangzhou 510091, China)

【机构】广东外语外贸大学会计系；广州大学酒店管理系广东广州　510420；广东广州　510091；

【摘要】本文将我国《企业会计准则———终止经营(征求意见稿)》与国际会计准则、美国财务会计准则、英国会计准则、澳大利亚会计准则、中国香港会计准则在终止经营的界定、确认和计量以及列报和披露等方面进行对比,并对我国终止经营会计准则的修订提出几点思考。更多还原

【Abstract】 Ministry of Finance, PRC issued No. 34 CAIBANKUAI [2002] THE LETTER ACQUIRING OPINIONS ON ENTERPRISE ACCOUNTING STANDARDS—DISCONTINUING OPERATION. In this paper, the authors compare this Chinese accounting draft with IAS, FAS, FRS, AASB and Hong Kong standards concerning the definition, recognition and measurement, reporting and disclosures and finally make a proposal on the revision of accounting standards.更多还原

【关键词】终止经营；确认和计量；列报和披露；
【Key words】 discontinuing operation； recognition and measurement； reporting and disclosures；

【文献出处】审计与经济研究 ,Economy & Audit Study , 编辑部邮箱 ,2004年05期

【分类号】F233
【被引频次】9
【下载频次】128

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