Accounting Standards for会计准则 民营企业

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1、AccountingStandardsforAccountingStandardsforPrivateEnterprisesPrivateEnterprisesCICAHandbookBackgroundInformation–Accounting,PartIIandBasisforConclusionsForewordInDecember2009,theAccountingStandardsBoard(AcSB)releasedPartIIoftheCICAHandbook–Accounting,whichconsistsofaccountingstandardsforprivatee

2、nterprises.TheAcSBhasapprovedforpublicationthecontentsofthisdocumentsettingoutitsrationaleforadoptingthosestandards.BackgroundInformationandBasisforConclusionsdocumentsaresourcesofgenerallyacceptedaccountingprinciples,asdescribedinGENERALLYACCEPTEDACCOUNTINGPRINCIPLES,Section1100,inPartIIoftheHan

3、dbook.ThesedocumentsareintendedtohelpreadersunderstandhowtheAcSBreacheditsconclusions,buttheydonotincludeexplanationsofrequirementsorguidanceontheapplicationoftherelevantSectionorAccountingGuideline.June2010BackgroundInformationandBasisforConclusionsTableofContentsPARAGRAPHIntroduction...........

4、...........................................................................................................1-2Background......................................................................................................................3-19Initialresearch........................................

5、..................................................................5-12Developmentofthestandards..................................................................................13-19Mainfeaturesofthestandards.......................................................................................20

6、-33Availability..............................................................................................................20-21Freechoice...............................................................................................................22-25Stand-alonestandards.....................

7、.........................................................................26-27Conceptualframework.............................................................................................28-29Futurechanges..........