Discuss on the Elements of the Financial Statements of the Revised Accounting Standard for Business Enterprises

摘要：

The revised Accounting Standard for Business Enterprises：Basic Standard is distilbuted in 16 Feb,2006.In the revised basic standard,great changes on the elements of the financial statements have taken place,and it is more consistent with the IAS,but there are still some flaws.This paper is to discuss on the elements of the financial statements of the revised basic standard.

关键词： Accounting Standard for Business Enterprises Elements of the Financial Statements IAS Accounting Internationalizadon

作者: Wan Shaoqin

作者单位: School of Management,South-central University for Nationalities,Wu Han,P.R.China,430074

会议类型: 国际会议

会议名称: 2006 International Conference on Management Science and Engineering(2006管理科学与工程国际学术研讨会)

会议地点: 武汉

会议语种:英文

页码: 498-501

在线出版日期: 2006-11-08（万方平台首次上网日期，不代表论文的发表时间）