【摘要】 财政部颁布了《企业会计准则———分部报告(征求意见稿)》(以下简称分部准则试)目前正处于试用阶段,本文在适用范围、确定标准、报告形式、披露内容和操作指南等五个方面,将该分部准则与国际会计准则和美国公认会计准则进行比较,在分析分部准则国际差异的基础上,为分部准则的进一步完善提出一些建议。更多还原

【Abstract】 The Ministry of Finance has issued "Accounting Standards for business Enterprise -Segment Reports (Manuscript of Soliciting Opinions)", which is now on the trial stage. This thesis compares five aspects of the Segment Reporting standard, including applying parameters, conforming standards, reporting forms, disclosing content and operating guides, with that of International Accounting Standards and American Generally Accepted Accounting principles .On the basis of understanding international difference of Segment Reporting Standard ,the thesis aims to suggest improvements in further perfection of domestic Segment Reporting standard.更多还原