中缅资产负债表日后事项具体会计准则之比较  

The Comparison of Events After the Balance Sheet Date Accounting Standard Between China and The Union of Myanmar

作　　者：蒋峻松[1] 

机构地区：[1]云南大学经济学院会计系

出　　处：《东南亚纵横》2014年第9期63-65,共3页Crossroads：Southeast Asian Studies

摘　　要：随着中缅贸易和投资的不断发展,应研究中缅两国会计准则的差异,以促进中缅两国会计准则趋同,进而带动整个中国—东盟自由贸易区内成员国之间的会计准则趋同,推进会计准则国际趋同的进程。本文从资产负债表日后事项的相关概念、确认、计量和披露等方面,对中缅资产负债表日后事项会计准则进行比较。Along with the development of trade and investment between China and The Union of Myanmar, In order to promote accounting standard convergence, and then drive the accounting convergence of member country in the Free Trade Area of China and ASEAN. This paper compare events after the balance sheet date Accounting Standard of China with that of The Union of Myanmar in respects of scope of events after the balance sheet date accounting standard, Definition, Recognition, measurement and disclosure of events after the balance sheet date.

关 键 词：资产负债表日后事项 调整事项 非调整事项 

分 类 号：F233.337[经济管理—会计学]