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dui wo guo xin hui ji zhun ze wai hui bao biao zhe suan fang fa xuan ze de si kao
Author(s): 
Pages: 27-29
Year: Issue:  3
Journal: Accounting Learning

Keyword:  外币会计报表新会计准则折算方法企业会计准则外汇会计处理外币交易外币折算;
Abstract: 2006年2月我国财政部出台38项企业会计准则(以下简称“新准则”),执行新准则的企业不再执行原来的会计准则。作为新增准则之一的《企业会计准则第19号一外币折算》在企业外币交易的会计处理、外币会计报表的折算和相关的信息披露方面,
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