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dc.contributor.author魏洁
dc.date.accessioned2017-11-14T01:05:35Z
dc.date.available2017-11-14T01:05:35Z
dc.date.issued2006-08-30
dc.identifier.citation财会通讯(学术版),2006,(08):82-84
dc.identifier.issn1002-8072
dc.identifier.otherCKTS200608025
dc.identifier.urihttps://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.abstractThe 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.isozh_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.subjectValuation 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.alternativeViews of Actualities and Process of the Convergence of Chinese Valuation Standards with the International Valuation Standards
dc.typeArticle


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