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随着欧共体市场一体化进程的加快,欧共体经济区在世界经济中的地位日渐加强,其会计实务对国际会计实务和世界其它地区会计实务的影响也越来越大。欧共体会计实务在许多方面与以美国为代表的会计实务有明显的差异,这些差异主要表现在欧共体会计的几个特征上。 1.欧共体会计政策,欧共体成员国公司在提供财务报告时,必须遵守欧共体指导原则和本国的有关法规;2.资产重估准备金,对通货膨胀会计欧共体使用的是资
With the acceleration of market integration in the European Community, the role of the EC economic zone in the world economy has been gradually strengthened. Its accounting practice has also exerted a greater influence on international accounting practices and accounting practices in other parts of the world. In many ways, the accounting practices of the EC differ significantly from the accounting practices represented by the United States. These differences are mainly manifested in several characteristics of the EC accounting. 1. EC accounting policies, EC member companies in the provision of financial reports, must comply with the EC guidelines and national laws and regulations; 2. Assets revaluation reserve, inflation accounting for the use of the EC Is funding