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xin hui ji zhun ze dui yin xing hui ji he suan de ying xiang
Author(s): 
Pages: 21-23
Year: Issue:  7
Journal: Financial Accounting

Abstract: 新的《企业会计准则》(以下简称新准则)与2001年的《企业会计制度》和2002年开始实施的《金融企业会计制度》(以下简称旧制度)在“金融工具确认和计量”“、金融资产转移”等方面都存在一定的差异。
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