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《Journal of Shijiazhuang University of Economics》 2003-01
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The Reform of Accounting Standard for Business Enterprises:Inventories and International Contrast

KONG Wei min,LI Zhan biao (Shijiazhuang University of Economics,Shijiazhuang,Hebei 050031)  
The Ministry of Finance has drawn up on November 9,2001,This standard becomes operative from September 1,2002 This standard further prescribes inventories' scope, definitions?recognition?measurment and cost of inventories,ect This article is about the discussion on the comparison of international acounting standard and any other county's standards
【CateGory Index】: F233
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【Co-references】
Chinese Journal Full-text Database 10 Hits
1 LI Jun;Characteristics of China's Accounting Standard and System for Fixed Assets and its Comparison with IAS[J];Commercial Research;2002-18
2 QIAN Juan-ping(Accounting Institute Zhengjiang University of Finance and Economics,HangZhou 310012,China);Accounting Principles:Harmonization of National and International Accounting[J];Collected Essays on Finance and Economics;2000-06
3 CAO Wei,SHONG Li fei (Accounting Department,China Renmin University,Beijing 100872,China);On the International Coordination of Accounting Standards[J];Collected Essays on Finance and Economics;2001-04
4 DENG Xiao-yang, ZHENG Peng (Accounting College, Hunan University, Changsha 410079, China);An International Perspective of Accounting for Stock Options[J];Collected Essays on Finance and Economics;2003-04
5 HE Zhen -qiu(Hengyang Branch of Industrial and Business Bank of China,Hunan Hengyang421001,China);The Tendency and Countermeasures for Internationalization of Chinese Accounting Principle[J];Journal of Chongqing Institute of Commerce;2002-04
6 DAI Yue e (Department of Finance and Economics,Changsha University of Eslectric Power,Changsha,Hunan 410077,China);An Analysis of the Causes and Countermeasure of Accounting Standards for International Coordination[J];Journal of Changsha University of Electric Power;2001-02
7 Li Wanli,Ren Qizhe (Accounting School,Xi'an Jiaotong University,Xi'an 710061);New Development of the IAS and the Canadian Harmonization Policy[J];Modern Economic Science;2001-02
8 WANG Yong-mei(Department of Accounting of Guanghua School of Management,Beijing University,Beijing 100871,China);The Essence and Orientation of the Internationalization of Accounting Supervision System[J];Modern Economic Science;2003-02
9 HE Zhen-qiu (Business Sector, Hengyang Branch Bank, China Industrial and Commercial Bank, Hengyang 421001, China);The Movement and Development of International Accounting Standards And Its Countermeasures[J];Journal of Guangdong Institute of Public Administration;2002-05
10 LIU Guo wu CHEN Jun ning (Accounting and Statistics Dept.,HBCC.,Wuhan 430079,China);Thought on the Internationalization of Chinese Accounting[J];JOURNAL OF HUBEI COMMERIAL COLLEGE;2000-01
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