Comparison of basic accounting principles at home and abroad精品分析.doc

Comparison of basic accounting principles at home and abroad China’s criteria, the basic accounting standards and the specific accounting standards. Basic accounting standards, mainly to the general requirements for accounting and accounting principles of the main aspects of the provisions of specific accounting standards and accounting to provide basic framework for the formulation of the development. Specific accounting standards are based on basic accounting requirements of the guidelines on the accounting treatment of business and its procedures should be specified. ‘Accounting Standards’ A total of 10 chapters, 66, in fact, the basic accounting standards, which includes general principles, general principles, assets, liabilities, equity, revenues, expenses, profits, financial reporting and some other. General part, the main explicit objectives of the formulation of accounting standards and basis for, scope of application of the provisions of accounting standards, the basic premise of accounting and accounting-based work. Some general principles, mainly accounting to provide for the basic requirements. ‘Accounting Standards’ in learning and international accounting experience and our practical experience in accounting, based on the general principles of China’s accounting summarized in 12. These 12 principles from different aspects of the work of China’s accounting requirements. Assets, liabilities, equity, revenues, expenses and profits part on elements of accounting recognition, measurement and reporting are provided for. In the asset section, assets classified as current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets, and the types of assets, valuation, accounting and tips provided for. In the liabilities section, the debt is divided into current liabilities and long-term liabilities of two categories, namely, its measurement and accounting provided for. In the owner’s equity section, the provisions of ow