中缅财务报表列报具体会计准则之比较  

The Comparative Study on Financial Statement and Accounting Standard between China and 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》2015年第7期45-48,共4页Crossroads：Southeast Asian Studies

摘　　要：推进中缅两国会计趋同,解决中国与缅甸经贸往来中会计信息不可比问题,进而为带动中国—东盟自由贸易区内各国之间的会计趋同,推进国际会计准则趋同的进程,需要研究中缅两国会计准则的差异。本文对中缅两国财务报表列报具体准则的适用范围和基本要求、财务报表的组成和编报责任以及资产负债表、利润表、现金流量表、权益变动表、财务报表附注的披露内容和顺序等方面,对中缅财务报表列报会计准则进行比较。Promoting the convergence of accounting standards between China and Myanmar is a way to solve the problem of gap of accounting standard for financial exchange between two countries, therefore, which will not only promote the convergence of accounting standards between member countries in China-ASEAN Free Trade Area, but also promote the progress of international accounting standards convergence. This article contains several comparative studies on scope and basic requirement of financial statements of China and Myanmar, composition and responsibility of financial statement, balance sheet, income statement, cash flow statement, changes in equity statement, and notes to the financial statement.

关 键 词：中国 缅甸 财务报表 列报 附注 

分 类 号：F231.5[经济管理—会计学]