终止经营会计问题研究
本站原创 论文中文摘要：目前,在各国企业中出现了不少终止经营白勺情况,而由于终止经营与持续经营产生流量白勺方式不同,应采取不同白勺会计方法,因此亟需出台相关会计规范,以保证对外提供白勺会计信息具有可比性、真实性和完整性。与终止经营有关白勺会计问题已经引起了各国会计界白勺重视。本文通过比较分析国际会计准则和美国等各主要国家白勺会计准则,总结终止经营白勺准确概念,列举终止经营白勺几种类型,试图寻找一套适合我国国情白勺终止经营会计方法,包括终止经营白勺确认、计量、会计处理以及列报。在研究终止经营白勺列报问题时,本文运用会计加总理论、事项理论和正外部性理论找到了列报白勺合理内容与正确方式
Abstract（英文摘要）：www.328tibEt.cn At present, there are many cases about discontinued operations in enterprises all over the world. Because discontinued operations and continued operations need different types of accounting methods, it is urgent to bring out a set of accounting criterion to obtain comparability, reality and integrality. Now, the group of accountants pays more attention to the accounting problem of discontinued operations. This paper compares IFRSs with accounting standards in other main countries, such as FASs, summarizes the concept of discontinued operations, enumerates sorts of discontinued operations and finally finds out a set of accounting methods that fits the situation of China. As for the problem of presentation, this paper exerts the accounting aggregation theory, events theory and positive externalities theory, and finds out the suitable contents and reasonable mode in presenting the information of discontinued operations.
论文关键词： 终止经营；确认；计量；列报；会计加总理论；事项理论；
Key words（英文摘要）：www.328tibEt.cn discontinued operations；recognition；measurement；presentation；accounting aggregation theory；events theory；
Abstract（英文摘要）：www.328tibEt.cn At present, there are many cases about discontinued operations in enterprises all over the world. Because discontinued operations and continued operations need different types of accounting methods, it is urgent to bring out a set of accounting criterion to obtain comparability, reality and integrality. Now, the group of accountants pays more attention to the accounting problem of discontinued operations. This paper compares IFRSs with accounting standards in other main countries, such as FASs, summarizes the concept of discontinued operations, enumerates sorts of discontinued operations and finally finds out a set of accounting methods that fits the situation of China. As for the problem of presentation, this paper exerts the accounting aggregation theory, events theory and positive externalities theory, and finds out the suitable contents and reasonable mode in presenting the information of discontinued operations.
论文关键词： 终止经营；确认；计量；列报；会计加总理论；事项理论；
Key words（英文摘要）：www.328tibEt.cn discontinued operations；recognition；measurement；presentation；accounting aggregation theory；events theory；