| "非货币性资产交换"新旧准则比较研究 |
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| 引用本文： | 马建威."非货币性资产交换"新旧准则比较研究[J].兰州铁道学院学报,2006,25(5):21-24. |
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| 作者姓名： | 马建威 |
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| 作者单位： | 北京工商大学会计学院 北京100037 |
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| 摘 要： | 新企业会计准则的颁布,使得我国会计准则体系与国际准则体系取得了实质性的趋同。本文就新旧“非货币性交易”准则进行了比较研究,并基于经济学角度对新旧准则进行了比较分析,进而提出新准则在执行过程中可能出现的问题。
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| 关 键 词： | 非货币性资产交换 新旧准则 比较 经济含义 |
| 文章编号： | 1001-4373(2006)05-0021-04 |
| 收稿时间： | 2006-06-10 |
| 修稿时间： | 2006年6月10日 |
Comparison Studies and Economic Analyses on the "Non-monetary Asset Exchange" Accounting Standards |
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| Ma Jianwei.Comparison Studies and Economic Analyses on the "Non-monetary Asset Exchange" Accounting Standards[J].Journal of Lanzhou Railway University,2006,25(5):21-24. |
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| Authors: | Ma Jianwei |
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| Abstract: | The issuance of new Chinese Accounting Standards(CAS) indicates that a mature accounting standard system,which is substantially in convergence with international ones,has been set up.The key point to the promulgation of New Standards is its implementation.The "Exchange of Non-monetary Asset" Accounting Standard is compared with related previous ones,and the economic connotations of the Standards are analysed.Furthermore,the problems we may encounter through the implementation are put forward. |
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| Keywords: | exchange of non-monetary asset accounting standards comparison economic connotations |
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