| dc.contributor.author | 魏洁 | |
| dc.date.accessioned | 2017-11-14T01:05:35Z | |
| dc.date.available | 2017-11-14T01:05:35Z | |
| dc.date.issued | 2006-08-30 | |
| dc.identifier.citation | 财会通讯(学术版),2006,(08):82-84 | |
| dc.identifier.issn | 1002-8072 | |
| dc.identifier.other | CKTS200608025 | |
| dc.identifier.uri | https://dspace.xmu.edu.cn/handle/2288/138215 | |
| dc.description.abstract | 我国会计准则与IFRSs趋同的实现,预示了我国评估准则国际趋同的发展趋势。本文在比较我国与国际企业价值评估准则异同的基础上,分析了我国与国际评估准则体系的现状及其差距,进而展望我国评估准则完善的空间即其国际趋同的进程。 | |
| dc.description.abstract | The reality of the convergence of Chinese accounting standards with IFRS' predicts the convergence of Chinese valuation standards with the International Valuation Standards. This article, based on a specific comparison of Chinese and international business valuation standards, gives a brief analysis of the distinction between Chinese valuation standards and the International Valuation Standards, which indicates both the broad development room for Chinese valuation standards and its international convergence directions. | |
| dc.language.iso | zh_CN | |
| dc.subject | 评估准则 | |
| dc.subject | 趋同 | |
| dc.subject | 财务报告目的评估 | |
| dc.subject | 企业价值评估 | |
| dc.subject | Valuation standards Convergence Financial report aim valuation Business valuation | |
| dc.title | 我国企业价值评估准则与国际评估准则的趋同现状及进程分析 | |
| dc.title.alternative | Views of Actualities and Process of the Convergence of Chinese Valuation Standards with the International Valuation Standards | |
| dc.type | Article | |
