2014企业会计准则新修订对会计业务的关键影响综述  

Overview of the Key Influence on the Accounting Business by the Accounting Standards Revised in 2014

作　　者：赵丽丽[1] 

机构地区：[1]山东商业职业技术学院,山东济南250103

出　　处：《山东商业职业技术学院学报》2015年第3期38-41,共4页Journal of Shandong Institute of Commerce and Technology

摘　　要：为进一步推动会计准则国际化,顺应国际会计准则的新一轮变革,2014年我国对企业会计准则进行了大规模修订,相继修订6项会计准则,并发布3项新准则及1项补充规定。2014年7月起,在所有执行企业会计准则的企业范围内施行,鼓励在境外上市的企业提前执行。充分认识和有效把握会计准则的最新变化与发展趋势,对于会计核算的正确进行、对财务报告信息质量的提高、对企业的正确决策都有十分重要的意义。就企业会计准则2014年的新修订对会计业务的关键影响进行综述。In order to further promote the internationalization of accounting standards, in 2014, China＇s accounting standards for business enterprises carried out a large - scale revision, including the revision of the 6 existing standards,3 new standards and 1 new supplementary regulations. Since July, 2014, the implementation of accounting standards for all enterprises should be within the scope of execution, including overseas listed companies. The new changes and development trend of fully understanding and grasping of accounting standards is very useful. This article reviews the key effect of the new amendments to accounting standards in 2014.

关 键 词：企业会计准则 会计核算 长期股权投资 金融资产 

分 类 号：F230[经济管理—会计学]