| 结构化主体信息披露过程中相关问题研究 |
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| 作者单位： | ;1.平顶山学院经济管理学院;2.上海财经大学会计学院 |
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| 摘 要： | 《企业会计准则第41号——在其他主体中权益的披露》的实施,使结构化主体备受关注.在国际会计准则理事会发布《国际财务报告准则第12号——在其他主体中权益的披露》的背景下,我国的第41号准则充分表达了国际趋同.针对第41号准则的核心内容——结构化主体做出分析,对信息披露存在的问题进行探讨,指出存在的问题并提出了改进的相关建议.
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| 关 键 词： | 企业会计准则第41号 结构化主体 信息披露 |
Discussion on the Structured Entity in Information Disclosure |
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| Institution: | ,Shool of Economics and Management,Pingdingshan University,School of Accounting,Shanghai University of Finance and Economics |
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| Abstract: | With the implement of the Accounting Standards for Business Enterprise no. 41: Interests in Other Subjects in the Disclosure,structured entity has attracted increasingly attention. In the context of IASB announced the IFRS12 International Financial Reporting Standards No. 12: Interests in Other Subjects in the Disclosure,China's No. 41 criteria indicates the full expression of the international convergence. In this paper,the author does a study aiming at the core content as well as the structured entity of the new criteria No. 41. |
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| Keywords: | accounting standards for business enterprise No 41 structured entity information disclosure |
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