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dc.contributor.advisor黄京菁
dc.contributor.author张立贺
dc.date.accessioned2016-02-14T03:00:01Z
dc.date.available2016-02-14T03:00:01Z
dc.date.issued2008-03-18 15:56:15.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28174
dc.description.abstract本文以我国新颁布的《企业会计准则第33号——合并财务报表》(以下简称合并报表准则)为研究对象,以我国《合并会计报表暂行规定》等原制度(以下简称《暂行规定》等原制度)、国际会计准则委员会的合并财务报告准则为参照物,在简要回顾合并财务报表会计准则产生和发展的基础上,通过对合并理论、合并范围、合并程序、会计政策协调以及合并财务报表编制特殊问题等诸多方面的规定进行横、纵向比较,并结合实务操作中经常遇见的疑难问题,对《企业会计准则第33号——合并财务报表》趋同问题提出粗浅的看法,以期对我国合并财务报表准则规定及会计实务的完善有所裨益。全文共分五章。第一章简要回顾了美国等发达国家、IASC以及我国的合并财...
dc.description.abstractThe thesis makes a study of No. 33 of China Accounting Standards for Business Enterprises--Consolidated Financial Statements (the CAS 33) newly-promulgated in PRC, and makes references to the Provisional Regulations of Consolidated Financial Statements (the Provisional Regulations) promulgated by Ministry of Finance, PRC and the International Accounting Standards of Consolidated Financial Statemen...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=16084&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=17097
dc.subject合并报表
dc.subject会计准则
dc.subject国际趋同
dc.subjectConsolidated Financial Statements
dc.subjectAccounting Standards
dc.subjectInternational Convergence
dc.title我国合并财务报表准则及实务问题探讨
dc.title.alternativeDiscussion on China standard of consolidated financial statements and problems
dc.typethesis
dc.date.replied2007-12-09
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院会计系_会计硕士(MPACC)
dc.description.note学号:X200411062


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