现行会计准则交易,事项观及其运用（current accounting standards transaction, transaction view and its application）

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1、现行会计准则交易,事项观及其运用（Currentaccountingstandardstransaction,transactionviewanditsapplication）Currentaccountingstandards"transaction,transactionview"anditsapplication2010-5-2117:33,pleaseThe2006reformofaccountingstandardshasundergonemanychangesintheaccountingtheory,suchasthe"revenueexpenseview"to

2、"assetliabilityview",by"businessincome"to"comprehensiveincome",from"historicalcostperspective"to"fairvalue",from"systemoriented"or"rules"tothe"guidingprinciples"or"goaloriented"etc..Throughthestudyofthecurrentguidelines,Ifindthatthe"transaction/transactionview"isalsoanimportantconceptofcurr

3、entaccountingstandards.Unfortunately,thereislittleattentiontothisbrightspot.Becauseofthedifferencesbetweenthetwotypesoftransactionsanditems,thebusinessdifferentiationisobvious,andtheaccountingthinkingisalsodifferent.Fromtheperspectiveoftransaction/matters,accordingtotheessentialdifferencebe

4、tweentransactions,anddifferentaccountingideas,analysisoftheaccountingtreatmentofthevariousbusiness,canplayamultipliereffect,contributetoamorecomprehensiveunderstandingoftheexistingstandards.First,the"transaction/transactionview"isthemainembodimentofcurrentaccountingstandards(a)forthefirstti

5、mein1993promulgatedthedefinitionofaccountingelementsinChina'saccountingstandards(hereinafterreferredtoastheoldcriterion)definedassetsrefertoenterprisesownedorcontrolledbymoneyvalueeconomicresourcesincludingallpropertyclaimsandotherrights.Theassetsdefinedinthecurrentguidelinespromulgatedin20

6、06refertotheresourcesthathavebeenformedorcontrolledbytheenterpriseinthepasttransactionsorevents,whichareexpectedtobringeconomicbenefitstotheenterprise.Theoldstandarddefinitionofliabilitiesreferstoenterpriseundertakesmeasurablemoney,neededtopaydebtswithassetsorservices,dividedintocurrentliab

7、ilitiesandlong-termliabilities,currentliabilitiesrefertothestandardsdefinedexpectationsformedbypasttransactionsorevents,willcausethepresentobligationoftheoutflowofeconomicbenefitsofenterprises.Asforthedifferencesbetweentheoldandnewstandardsandthedefiniti