Study On International Convergence Of New Accounting Standards

On　February　15th,　2006,　the　Finance　Ministry　of　our　country　issued　the　new　accounting　standards.　It　contains　one　basic　standard　and　38　concrete　standards,　and　will　be　practiced　firstly　in　the　listed　company　on　January　1st,　2007,　other　enterprises　as　encouragement.　The　basic　principle　of　new　system　is　"foothold　state　of　our　country,　draw　from　international,　take　and　give　up,　used　by　me".　Meantime,　the　new　system's　still　covering　each　kind　of　business　enterprise　(small　business　enterprise　excepted)　and　various　economic　business,　it　was　the　important　milestone　of　our　accounting　history.　This　text　mainly　begins　from　the　contents　of　new　accounting　standards,　our　basic　standard　convergent　with　the　international　conceptual　framwork,　and　the　concrete　standards　which　have　a　lot　of　difference　with　the　old　standards　also　convergent　with　the　international　standards.　There　are　five　parts　in　this　thesis:　Chapter　1,Intruoduce.Primarily,　this　part　presents　the　background　of　the　thesis　and　the　consideration　of　topic　selection.　The　issue　of　the　new　accounting　standards　is　the　writing　domestic　background,　also　the　reshuffle　of　the　IASC(international　accounting　standards　committee)　and　the　concept　of　international　convergence　of　accounting　standards　is　put　forward,　that　is　the　international　big　background.　Several　considerations　of　the　topic　selection　as　follows:　firstly,　the　principle　and　instruction　of　constitute　the　new　accounting　system　is　"international　convergence　"　;　secondly,　after　the　issue　of　the　new　system,　there　are　a　lot　of　articles　about　it,　but　they　are　all　not　integrate;　third,...