The accounting standard with newest favour changed name of these two subject!

恩最新的会计准则把这两个科目名字改了!

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The accounting standard is the basis to regularize accounting activities.

摘要《企业会计准则-固定资产》是企业固定资产会计的基本规范.

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In July 2003, the Ministry of Finance issued revised " Processes of Accounting Standard Setting "

2003年7月, 财政部印发了新修订的 “ 会计准则制定程序 ”

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As conclusions , the paper brings forward several suggestions on the improvement of asset impairment accounting standard.

在此基础上, 提出了改进资产减值会计准则的若干建议.

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It makes a substantive breakthrough to achieve a convergence with international accounting standard.

同时引入了“公允价值”计量属性,实现了与国际会计惯例趋同的实质性突破.

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