《企业会计准则》应用指南英语.pdf

《企业会计准则》应用指南英语

ApplicationGuidelinesfortheEnterpriseAccounting

Standards.

TheApplicationGuidelinesfortheEnterprise

AccountingStandards(EAS)areacomprehensivesetof

principlesandguidelinesthatprovideguidanceonthe

interpretationandapplicationoftheEAS.Theseguidelines

aredevelopedbytheAccountingStandardsBoardofChina

(ASBC)andareintendedtoassistentitiesinpreparing

financialstatementsthatareinaccordancewiththeEAS.

TheEASareasetofaccountingstandardsthatare

issuedbytheASBCandaremandatoryforallenterprisesin

China.TheEASarebasedontheInternationalFinancial

ReportingStandards(IFRS)andaredesignedtoimprovethe

qualityandconsistencyoffinancialreportinginChina.

TheApplicationGuidelinesfortheEASareavaluable

resourceforentitiesthatarepreparingfinancial

statementsinaccordancewiththeEAS.Theguidelines

providedetailedguidanceonawiderangeofaccounting

topics,including:

Recognitionandmeasurementofassetsandliabilities.

Classificationandpresentationoffinancial

statements.

Incomeandexpenserecognition.

Disclosurerequirements.

TheApplicationGuidelinesfortheEASaredividedinto

thefollowingsections:

GeneralprinciplesThissectionprovidesanoverview

ofthegeneralprinciplesthatunderlietheEAS.

RecognitionandmeasurementThissectionprovides

guidanceontherecognitionandmeasurementofassetsand

liabilities.

ClassificationandpresentationThissectionprovides

guidanceontheclassificationandpresentationof

financialstatements.

IncomeandexpenserecognitionThissectionprovides

guidanceontherecognitionofincomeandexpenses.

DisclosurerequirementsThissectionprovidesguidance

onthedisclosurerequirementsoftheEAS.

TheApplicationGuidelinesfortheEASareauseful

toolforentitiesthatarepreparingfinancialstatemen