企业会计准则是会计工作者进行会计确认、会计计量、会计报告的基本依据,学好企业会计准则,是做好会计工作的根本。为了帮助广大会计工作者学好会计准则、用好会计准则,本书采用图表和实务案例相结合的方式,对1项基本准则和41项具体准则进行全面解读。
针对每一项具体准则,本书以图表的形式阐述了该准则的逻辑节点与逻辑流程,以案例解析的形式,将笼统、抽象的文字转化为清晰、具体的实务操作,全面提升读者的实务操作水平。
企业会计准则是会计工作者进行会计确认、会计计量、会计报告的基本依据,学好企业会计准则,是做好会计工作的根本。为了帮助广大会计工作者学好会计准则、用好会计准则,本书采用图表和实务案例相结合的方式,对1项基本准则和41项具体准则进行全面解读。
针对每一项具体准则,本书以图表的形式阐述了该准则的逻辑节点与逻辑流程,以案例解析的形式,将笼统、抽象的文字转化为清晰、具体的实务操作,全面提升读者的实务操作水平。
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