CAS42和IndAS105对比研究摘要会计准则不仅是一项策略，同时是一项规范，本质上不但具有一定的经济后果，同时也留存了公共财产的特质，最后通过有关政府部门决策和裁定。身为国际上最具发展潜力及现阶段发展速度相对较快的国家，中国与印度在经济方面存在着强烈的互补，两个国家质检的会计准则也能够互为对照。本篇文章经过对中国与印度两个国家持有代售的非流动资产的会计准则展开对比，可以得出两个国家的持有代售的非流动资产的会计准则虽具有一定程度的共同特点，但同时也有一定程度的差异。经过对两个国家会计准则国际化趋势中遇到的困难展开研究，并且提供相对应的处理决策，能够给两个国家会计准则的国际化给予适当的参照和借鉴。关键词：经济发展；经济增长；会计准则；持有代售非流动资产AbstractAccountingstandardsarenotonlyastrategy,butalsoastandard.Inessence,itnotonlyhascertaineconomicconsequences,butalsopreservesthecharacteristicsofpublicproperty,andfinallypasseddecisionsandrulingsofrelevantgovernmentdepartments.Asacountrywiththemostpotentialfordevelopmentintheworldandarelativelyfastdevelopmentatthisstage,ChinaandIndiaarestronglycomplementaryineconomicterms,andtheaccountingstandardsofthetwocountries'qualityinspectionscanalsobecomparedwitheachother.Thisarticlecomparestheaccountingstandardsfornon-currentassetsheldforsaleinChinaandIndia,anditcanbeconcludedthattheaccountingstandardsfornon-currentassetsheldforsaleinthetwocountrieshaveacertaindegreeofcommoncharacteristics.,Butthereisalsoacertaindegreeofdifference.Afterstudyingthedifficultiesencounteredintheinternationalizationoftheaccountingstandardsofthetwocountries,andprovidingcorrespondingprocessingdecisions,itcangiveappropriatereferenceandreferencetotheinternationalizationoftheaccountingstandardsofthetwocountries.【Keywords】FinancialDevelopment;EconomicGrowth;PathSelection目录1前言....................................................................................................................11.1研究背景及意义.....................................................................................11.2国内外研究现状.....................................................................................11.2.1国外研究现状.....................................................................................21.2.2国内研究现状.....................................................................................21.3本文研究思路与结构............................................................................32中印持有待售的非流动资产会计准则概述................................32.1持有待售的非流动资产定义..............................................................42.2会计准则国际化的定义.......................................................................53中印持有待售的非流动资产准则比较..........................................63.1中印持有待售的非流动资产准则定义比较3.2中印持有待售的非流动资产准则后续计量比较3.3中印持有待售的非流动资产列报比较.............................................63.4中印持有待售的非流动资产会计准则国际化进程比较...........73.4比较总结.................................................................................................84中印持有待售的非流动资产会计准则国际化面临的问题..................................................................................................................................104.1我国金融市场不够完善.....................................................................114.2印度对于国际会计准则的了解还不够深入...............
