中國(guó)會(huì)計(jì)行業(yè)現(xiàn)狀及發(fā)展趨勢(shì)分析
中國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則趨同了嗎?中國(guó)會(huì)計(jì)準(zhǔn)則和國(guó)際會(huì)計(jì)準(zhǔn)則相同點(diǎn) 中國(guó)新會(huì)計(jì)準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的趨同:中國(guó)新會(huì)計(jì)準(zhǔn)則在會(huì)計(jì)原則和實(shí)質(zhì)內(nèi)容上保持與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則一致,但不是對(duì)國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則“直接采用”。我...