本丛书由财政部、中国人民大学、中央财经大学、首都经贸大学、厦门大学、国家会计学院及河南财经大学的专家、教授、博士组成的企业会计准则研究组共同编写。.本书主要对财政部2006年颁布的《企业会计准则》中的基本准则和38项具体准则进行了系统阐释与例解,并与原会计准则和国际会计准则进行了比较,是对新企业会计准则体系的总览总释,是各类企业财会人员、管理人员及财会院校师生学习、了解新企业会计准则的必备指南。...
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