终止经营会计准则的比较与思考  

Accounting Standards for Discontinuing Operations: A Comparative Study

作　　者：张端明[1] 干彦[2] 

机构地区：[1]广东外语外贸大学会计系,广东广州510420 [2]广州大学酒店管理系,广东广州510091

出　　处：《审计与经济研究》2004年第5期39-43,共5页Journal of Audit & Economics

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。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.

关 键 词：终止经营 会计准则 企业 资产出售 信息披露 会计确认 会计计量 

分 类 号：F233[经济管理—会计学]