企业会计准则2006
  • 企业会计准则2006

企业会计准则2006

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编者 : 中华人民共和国财政部 品牌 : 京东图书 出版时间 : 2007-01-01 品牌属地 : 中国 出版社 : 经济科学出版社 ISBN : 9787505860117 版次 : 1 页数 : 256 包装 : 平装
内容简介

The Ministry of Finance of the People's Republic of China formally issued the system of Chinese Accounting Standards for Business Enterprises (ASBEs) on 15 February, 2006, which will be effective for all listed companies as from l January, 2007. This marks the formal establishment of Chinese accounting standards system for business enterprises that adapts to the progress of Chinese market economy development and is also converged with the International Financial Reporting Standards.
目录

Accounting Standard for Business Enterprises—Basic Standard
Accounting Standard for Business Enterprises No.1—Inventories
Accounting Standard for Business Enterprises No.2—Long—term Equitv Investments
Accounting Standard for Business Enterprises No.3—Investment Pr0Dertv
Accounting Standard for Business Enterprises No.4—Fixed Assets
Accounting Standard for Business Enterprises No.5—Biological Assets
Accounting Standard for Business Enterprises No.6—Intan gible Assets
Accounting Standard for Business Enterprises N0.7——Exchange of Non—Monetary Assets
Accounting Standard for Business Enterprises No.8—Impairment of Assets
Accounting Standard for Business Enterprises No.9—Emplovee Benefits
Accounting Standard for Business Enterprises No.10—EnterDrise Pension Funds
Accounting Standard for Business Enterprises No.11—Share_hased Payment
Accounting Standard for Business Enterprises No.1 2—Debt Restmcturings
Accounting Standard for Business Enterprises No.13—C0ntingencies
Accounting Standard for Business Enterprises No.14—Revenue
Accounting Standard for Business Enterprises N0.15—Construction Contracts
Accounting Standard for Business Enterprises No.16—Government Grants
Accounting Standard for Business Enterprises No.17—Borrowing Costs
Accounting Standard for Business Enterprises No.18—Income Taxes
Accounting Standard for Business Enterprises No.19—Foreign Currencv TranslatinTl
Accounting Standard for Business Enterprises N0.20—Business C0mbinations
Accounting Standard for Business Enterprises No.21—Leases
Accounting Standard for Business Enterprises No.22—Financial Instruments: Recognition and Measurement
Accounting Standard for Business Enterprises No.23—Transfer of Financial Assets
Accounting Standard for Business Enterprises No.24—Hedging
Accounting Standard for Business Enterprises No.25—Direct Insurance Contracts
Accounting Standard for Business Enterprises No.26—Reinsurance Contracts
Accounting Standard for Business Enterprises No.27—Extraction of Oil and Natural Gas
Accounting Standard for Business Enterprises No.28—Changes inAccounting Policies andAccounting Estimates and Corrections of Errors
Accounting Standard for Business Enterprises No.29—Events after the Balance Sheet Date
Accounting Standard for Business Enterprises No.30—Presentation of Financial Statements
Accounting Standard for Business Enterprises No.31—Cash Flow Statements
Accounting Standard for Business Enterprises No.32—Interim Financial Reporting
Accounting Standard for Business Enterprises No.33—Consolidated Financial Statements
Accounting Standard for Business Enterprises No.34—Earnings per ShareAccounting Standard for Business Enterprises No.35—Segment Reporting
Accounting Standard for Business Enterprises No.36—Related Party Disclosures
Accounting Standard for Business Enterprises No.37—Financial Instruments: Presentation and Disclosures
Accounting Standard for Business Enterprises No.38—First-time Adoption ofAccounting Standards for Business Enterprises

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