How many accounting standards for business enterprises were issued in 2006 What are the characterist

Decree No. 33 of the Ministry of Finance and Cai Hui [2006] No. 3 issued 39 new accounting standards.

It replaces the current standards, the Accounting System for Business Enterprises and the Accounting System for Financial Enterprises.

Accounting Standards for Business Enterprises Basic Standards.

Accounting Standard for Business Enterprises No. 1 - Inventory.

Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investment.

Accounting Standard for Business Enterprises No. 3 - Investment Real Estate.

Accounting Standard for Business Enterprises No. 4 - Fixed Assets.

Accounting Standard for Business Enterprises No. 5 – Biological Assets.

Accounting Standard for Business Enterprises No. 6 - Intangible Assets.

Accounting Standard for Business Enterprises No. 7 - Exchange of Non-Monetary Assets.

Accounting Standard for Business Enterprises No. 8 - Asset Impairment.

Accounting Standard for Business Enterprises No. 9 - Employee Remuneration.

Accounting Standard for Business Enterprises No. 10 - Enterprise Annuity**.

Accounting Standard for Business Enterprises No. 11 - Share-based Payment.

Accounting Standard for Business Enterprises No. 12 - Debt Restructuring.

Accounting Standard for Business Enterprises No. 13 – Contingencies.

Accounting Standard for Business Enterprises No. 14 - Revenue.

Accounting Standard for Business Enterprises No. 15 - Construction Contracts.

Accounting Standard for Business Enterprises No. 16 - ** Subsidies.

Accounting Standard for Business Enterprises No. 17 - Borrowing Costs.

Accounting Standard for Business Enterprises No. 18 - Income Tax.

Accounting Standard for Business Enterprises No. 19 - Foreign Currency Translation.

Accounting Standard for Business Enterprises No. 20 – Business Combinations.

Accounting Standard for Business Enterprises No. 21 - Leases.

Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments Accounting Standard for Business Enterprises No. 23 - Transfer of Financial Assets.

Accounting Standard for Business Enterprises No. 24 - Hedging.

Accounting Standard for Business Enterprises No. 25 - Original Insurance Contract.

Accounting Standard for Business Enterprises No. 26 - Reinsurance Contracts.

Accounting Standard for Business Enterprises No. 27 - Oil and Gas Exploitation.

Accounting Standard for Business Enterprises No. 28 - Accounting Policies, Changes in Accounting Estimates and Correction of Errors Accounting Standard for Business Enterprises No. 29 - Events after the Balance Sheet Date Accounting Standard for Business Enterprises No. 30 - Presentation of Financial Statements.

Accounting Standard for Business Enterprises No. 31 - Cash Flow Statement.

Accounting Standard for Business Enterprises No. 32 - Interim Financial Reporting.

Accounting Standard for Business Enterprises No. 33 - Consolidated Financial Statements.

Accounting Standard for Business Enterprises No. 34 - Earnings per share.

Accounting Standard for Business Enterprises No. 35 - Segment Reporting.

Accounting Standard for Business Enterprises No. 36 - Disclosure of Related Parties.

Accounting Standard for Business Enterprises No. 37 - Presentation of Financial Instruments.

Accounting Standard for Business Enterprises No. 38 - Accounting Standard for Business Enterprises was implemented for the first time.

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

Under the new standard, there have been fundamental changes in income tax accounting, and the main features and breakthroughs are: First, the new standard only allows enterprises to adopt the debt method in the tax impact accounting method. The new income tax standard draws on IFRS 12 Income Tax, and requires income tax accounting to adopt the balance sheet debt method in light of the actual situation in China.

The balance sheet debt method pays more attention to temporary differences, so it can more truly and accurately reflect the financial status of an enterprise at a certain point in time and improve the quality of accounting information. Second, the new standard introduces new concepts such as the tax basis of assets, the tax basis of liabilities and temporary differences. The tax basis of assets refers to the amount of taxable income that can be deducted from taxable economic benefits in accordance with the provisions of the tax law in the process of recovering the book value of assets.

The tax basis of liabilities refers to the carrying amount of liabilities minus the amount of income tax payable in future periods that can be deducted in accordance with the provisions of the tax law. Temporary differences refer to the difference between the carrying amount of an asset or liability and its tax basis, which is divided into taxable temporary differences and deductible temporary differences according to the impact of the difference on the taxable amount in future periods. Taxable temporary differences can lead to the formation of deferred tax liabilities, and deductible temporary differences can lead to the formation of deferred tax assets.

Third, changes in the setting of accounting accounts. Under tax impact accounting, the tax impact of temporal differences is accounted for through the Deferred Tax account. However, under the new standard, the tax impact of temporary differences is accounted for through the "Deferred Tax Assets" and "Deferred Tax Liabilities" accounts.

There is 1 basic criterion and 41 specific criteria, the details are as follows:

1. Accounting Standards for Business Enterprises - Basic Standards (Revised in 2014) 2. Accounting Standards for Business Enterprises No. 1 - Inventory.

3. Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investment (Revised in 2014) 4. Accounting Standard for Business Enterprises No. 3 - Investment Real Estate.

5. Accounting Standards for Business Enterprises No. 4 - Fixed Assets.

6. Accounting Standard for Business Enterprises No. 5 - Biological Assets.

7. Accounting Standards for Business Enterprises No. 6 - Intangible Assets.

8. Accounting Standard for Business Enterprises No. 7 - Exchange of Non-Monetary Assets.

9. Accounting Standard for Business Enterprises No. 8 - Asset Impairment.

10. Accounting Standards for Business Enterprises No. 9 - Employee Remuneration (Revised in 2014) 11. Accounting Standards for Business Enterprises No. 10 - Enterprise Annuity**.

12. Accounting Standards for Business Enterprises No. 11 - Share-based Payment.

13. Accounting Standard for Business Enterprises No. 12 - Debt Restructuring.

14. Accounting Standards for Business Enterprises No. 13 - Contingencies.

15. Accounting Standards for Business Enterprises No. 14 - Revenue.

16. Accounting Standard for Business Enterprises No. 15 - Construction Contract.

17. Accounting Standards for Business Enterprises No. 16 - ** Subsidy.

18. Accounting Standards for Business Enterprises No. 17 - Borrowing Costs.

19. Accounting Standards for Business Enterprises No. 18 - Income Tax.

20. Accounting Standard for Business Enterprises No. 19 - Foreign Currency Translation.

21. Accounting Standard for Business Enterprises No. 20 - Business Combination.

22. Accounting Standards for Business Enterprises No. 21 - Leasing.

23. Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments 24. Accounting Standard for Business Enterprises No. 23 - Transfer of Financial Assets.

25. Accounting Standards for Business Enterprises No. 24 - Hedging.

26. Accounting Standards for Business Enterprises No. 25 - Original Insurance Contract.

27. Accounting Standard for Business Enterprises No. 26 - Reinsurance Contracts.

28. Accounting Standard for Business Enterprises No. 27 - Oil and Gas Exploitation 29, Accounting Standard for Business Enterprises No. 28 - Accounting Policies, Changes in Accounting Estimates and Correction of Errors 30, Accounting Standard for Business Enterprises No. 29 - Matters after the Balance Sheet Date 31, Accounting Standard for Business Enterprises No. 30 - Presentation of Financial Statements (Revised in 2014) 32, Accounting Standard for Business Enterprises No. 31 - Cash Flow Statement.

33. Accounting Standard for Business Enterprises No. 32 - Interim Financial Report.

34. Accounting Standards for Business Enterprises No. 33 - Consolidated Financial Statements (Revised in 2014) 35. Accounting Standards for Business Enterprises No. 34 - Earnings per share.

36. Accounting Standards for Business Enterprises No. 35 - Segment Report.

37. Accounting Standard for Business Enterprises No. 36 - Disclosure of Related Parties.

38. Accounting Standard for Business Enterprises No. 37 - Presentation of Financial Instruments (Revised in 2014) 39, Accounting Standard for Business Enterprises No. 38 - Accounting Standard for Business Enterprises for the First Implementation 40, Accounting Standard for Business Enterprises No. 39 - Fair Value Measurement (New in 2014) 41, Accounting Standard for Business Enterprises No. 40 - Joint Venture Arrangement (New in 2014) 42, Accounting Standard for Business Enterprises No. 41 - Disclosure of Interests in Other Entities (New in 2014).

Answer]: Test Center] The implementation of the new accounting standards.

Analysis] The new "Accounting Standards for Business Enterprises" has been fully implemented in all listed companies since January 1, 2007. Friends of the Eggplant.

Accounting Standards for Business Enterprises Collapse Basic Standards on Accounting Statements are Hello, 1 Authenticity, 2 Substance over Form, 3 Comparability, 4 Consistency, 5 Prudence, 6 Relevance, 7 Timeliness, 8 Clarity, 9 Materiality, 10 Historical Cost (Actual Cost Matching Principle, 12 Accrual Accounting, 13 Separation of Revenue Expenditure and Capital Expenditure. I hope I can help you, if my answer to the reed digging is helpful to you, please give a thumbs up (comment in the lower left corner), look forward to your like, your efforts are very important to me, and your support is also the driving force for my progress. Finally, I wish you good health and a good mood!