2010年国家发布会计准则与国际财务报告准则趋同路线图以来,我国会计准则加快了与国际准则的趋同,特别是自2012年起对准则做的重大修订和补充,均体现了国际准则精神。准则的趋同,实质是引入了国际先进的会计规范和先进的企业管理理念,这对提高会计信息质量,更好地发挥财务会计职能,具有重大意义。为了更好地帮助广大财会人员领会新会计准则的精髓,更熟练地运用新准则进行职业判 Since the national issuance of accounting standards and IFRS convergence roadmap in 2010, China’s accounting standards have accelerated the convergence with international standards. In particular, major amendments and additions to the guidelines since 2012 have all reflected the spirit of international norms. Convergence of standards, the essence is the introduction of advanced international accounting standards and advanced management concepts, which improve the quality of accounting information, to better play the financial and accounting functions, of great significance. In order to better help the majority of accounting staff to understand the essence of the new accounting standards, more skilled use of the new criteria for professional judgment