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IASB和FASB之间的准则协调及其对我国准则制定的启示——以权益基础薪酬准则为例
Authors
侯春梅
张胜芳
Publication date
15 December 2004
Publisher
Abstract
虽然IASB和FASB已经加强了在准则制定方面的协调和合作 ,但两个准则制定机构在最近颁布的有关权益基础薪酬会计处理规定上仍存在一定差异。本文分析了出台权益基础薪酬规定的背景 ,并简要总结了两者之间的差异 ;以此为基础 ,探讨IASB和FASB就准则差异所做的处理 ,及其展开的协调。最后就IASB和FASB的协调方式 ,对我国的准则国际协调提出了几点启示
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Last time updated on 10/06/2020