中缅会计准则趋同研究——基于中缅固定资产具体会计准则之比较  

The Study of Accounting Standards Convergence between China and Myanmar—Based on the Comparison of Fixed Assets Accounting Standard between China and Myanmar

作　　者：蒋峻松[1] 杨继波 

机构地区：[1]云南大学经济学院 [2]西南交通建筑集团公司

出　　处：《东南亚纵横》2012年第2期43-47,共5页Crossroads：Southeast Asian Studies

摘　　要：随着中缅贸易和投资的发展,应研究中缅两国会计准则的差异,以促进中缅两国会计趋同,进而带动整个中国—东盟自由贸易区内成员国之间的会计趋同,推进会计准则国际趋同的进程。本文从固定资产的相关概念、固定资产准则的适用范围、固定资产的确认、计量和披露等5个方面,对中缅固定资产会计准则进行比较。Along with the development of trade and investment between China and Myanmar, in order to promote the accounting convergence and then drive the accounting standard convergence of member countries in the Free Trade Area of China and ASEAN. This paper compare Fixed Assets Accounting Standard of China with that of Myanmar in five respects, namely the scope, related definition, recognition, measurement and disclosure of fixed assets.

关 键 词：固定资产 折旧 重估价 

分 类 号：F830.42[经济管理—金融学]