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2009年01 期
| 標題 |
| 新會計準則對合資鐵路公司會計核算的影響(31 卷) |
| 英文標題 |
| Impact of New Accounting Principles on Accounting of Joint-venture Railway Companies |
| 摘要 |
| 根據(jù)合資鐵路公司的特點，從公允價值的應(yīng)用、存貨管理、投資性房地產(chǎn)、資產(chǎn)減值準備、債務(wù)重組方法、會計差錯的處理范圍、分期付款購入固定資產(chǎn)、合并報表等幾方面分析會計準則的變化對合資鐵路公司的影響，指出新會計準則的實施在很大程度上使企業(yè)更加關(guān)注長期戰(zhàn)略和可持續(xù) |
| 作者 |
| 新聞作者:廖桂德 |
| 關(guān)鍵字 |
