| 中外会计投资准则的比较分析 |
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| 引用本文： | 甄国红.中外会计投资准则的比较分析[J].长春师范学院学报,2007,26(3):155-157. |
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| 作者姓名： | 甄国红 |
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| 作者单位： | 吉林工程技术师范学院工商管嫂学院,吉林长春130152 |
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| 摘 要： | 本文将我国新企业会计投资准则与旧企业会计投资准则以及国际会计投资准则,美国投资准则中相应的部分进行比较,分析其差异,剖析差异存在的原因,进而阐述投资准则的变更对企业的影响.
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| 关 键 词： | 企业会计准则 国际会计准则 长期股权投资 |
| 文章编号： | 1008-178X（2007）03-0155-03 |
| 修稿时间： | 2007-04-02 |
Comparative Analysis on Accounting Investment Standard Between China and Other Countries |
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| ZHEN Guo-hong.Comparative Analysis on Accounting Investment Standard Between China and Other Countries[J].Journal of Changchun Teachers College,2007,26(3):155-157. |
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| Authors: | ZHEN Guo-hong |
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| Institution: | Jilin Teachers Institute of Engineering and Technology, Changchun 130052, China |
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| Abstract: | The article makes a comparative analysis on investment standard, points out the differences and states the influence of the change of investment standard on enterprises. |
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| Keywords: | accounting standards for business enterprises international accounting standards long- term equity investment |
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