终止经营列报思考

发布时间：2018-06-27 22:48

本文选题：终止 + 经营　；参考：《财会通讯》2013年07期

【摘要】：正一、终止经营及会计问题研究(一)终止经营的界定目前,终止经营会计问题引起会计界广泛关注,国际会计准则委员会(IASB)及美国财务会计准则委员会(FASB)都出台了相关的终止经营会计准则,将终止经营在制度上予以规范。我国只在2002年颁布《终止经营征求意见稿》,随后财政部于2007年颁布新的会计准则,旨在使新准则与国际趋同,但在准则内容上缺失终止经营。在证监会网站上查阅上市公司财务报
[Abstract]:(1) the definition of termination of Business; at present, the issue of termination of business accounting has aroused widespread concern in the accounting profession. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have issued relevant accounting standards for termination of operations, which will be regulated in the system. In 2002, China only promulgated the draft of "the draft of soliciting opinions on termination of Operation", and then the Ministry of Finance issued the new accounting standards in 2007, aiming to make the new standards converge with the international standards, but the contents of the standards are missing to terminate the operation. Check the financial statements of listed companies on the SFC website
【作者单位】：湖北民族学院;
【分类号】：F233

【二级参考文献】