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“营改增”后权益性金融资产会计处理浅见——基于财会[2016]22号
营改增 权益性金融资产 转让 会计处理
2018/7/27
“营改增”后投资企业持有金融资产开始征收增值税,权益性金融资产在取得时、持有期间和出售时均涉及增值税相关会计科目,因此在进行会计处理时应注意手续费、投资收益等的价税分离。
IFAC's Strategic Plan identifies the organization's strategic direction during the period of 2013-2016 within the context of the current and anticipated environment. It provides the rationale for the ...
The SMP Committee’s Strategy and Work Plan for 2013–2016 outlines the committee’s objectives, strategic plan, and key outputs. It highlights how the SMP Committee’s planned activities align with and s...
The International Accounting Education Standards Board™ (IAESB™) has issued its 2014-2016 Strategy and Work Plan, which focuses on supporting the adoption and implementation of Internation...
The IAASB’s Work Plan for 2015–2016 sets out the IAASB’s priorities and actions for the 2015–2016 period, including the board’s initial views on the issues that may be addressed and the manner in whic...