我国会计准则与国际会计准则的差异探讨

我国会计准则与国际会计准则的差异探讨杭州前进齿轮箱集团股份有限公司 陈高勇摘要会计的产生和进展是人类社会生产力进步和经济进展的产物，伴随着经济全球化进程的加快和国际资本市场的日益进展，会计准则的国际趋同成为当前国际会计的进展方向。2024 年我国颁布了新的企业会计准则体系，新准则是我国会计准则建设的里程碑也是我国会计准则与国际会计准则趋同的最新成果。那么，我国新会计准则和国际会计准则在总体同的情况下还存在哪些方面的差异是值得我们进一步讨论的问题。本文采纳比较讨论法和文献讨论法，对我国现行会计准则与国际会计准则存在的主要差异进行理论讨论，重点分析了政府补助准则、资产减值准则和企业合并准则的差异。其次，分析了产生差异的原因。最后，提出了未来我国会计准则国际趋同的建议。关键词：中国会计准则 国际会计准则 差异AbstractThe emergence and development of accounting are the result of the progress and advanced of human productivity and socio-economic. With the rapid development of economic globalization and especially the growth of international capital markets, international convergence of accounting standards has become the evolutional tendency of the international accounting.In 2024, the Chinese new accounting standards were issued. The new accounting standards are the milestone in the construction of our accounting standards and also are the latest achievements in accounting convergence with IFRS. In that case,it is very important for us to study the difference between the Chinese new accounting standards and IFRS by the condition of their convergence in the main. This paper does the rational study for the main differences between the Chinese new accounting standards and IFRS by using the method of comparison and bibliography. First of all, analysis the difference between the specific accounting standards, including the standard of governmental subsidies, the standard of the impairment of asset and merger of enterpri...