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附件 电力行业内部控制操作指南 2014 年 12 月

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会计司2014年工作总结和2015年工作要点 一、2014年工作主要特点 2014年是全面深化改革的开局之年，也是全面完成“十二五”规划的关键之年。2014年的会计管理工作稳步

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附件1： June 2014 Exposure Draft ED

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• Financial regulation
• Generally Accepted Accounting Principles
• International Accounting Standards
• International Financial Reporting Standards
• Accounting systems
• Requirements of IFRS
• International Accounting Standards Board
• Financial statements
• Consolidation
• Accountancy
• Business
• Finance

November 2014 Exposure Draft EDClassification and Measurement of

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• Generally Accepted Accounting Principles
• Financial regulation
• International Financial Reporting Standards
• Liability
• International Accounting Standards Board
• Fair value
• Financial instrument
• Institute of Chartered Accountants of India
• Equity
• Accountancy
• Finance
• Business

January 2014 Request for Information Post-implementation Review: IFRS 3 Business Combinations Submissions to be received by 30 May 2014

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• Generally Accepted Accounting Principles
• Financial regulation
• International Financial Reporting Standards
• International Accounting Standards Board
• Financial Accounting Standards Board
• Provision
• Institute of Chartered Accountants of India
• Liability
• Fair value
• Accountancy
• Business
• Finance

PDF Document

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附件 1： 2015 版企业会计准则通用分类标准 元素清单（征求意见稿）起草说明 2014 年初， 我部制定或修订了 8 项企业会计准则，

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1 正文．ｐ６５ , 10:19

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附件： 企业会计准则第9号——职工薪酬 第一章 总

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