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国家金融审计实施现状刍论——基于2004 ~ 2016年金融审计结果公告
国家金融审计 审计对象 审计内容 审计结果公告
2018/5/30
以审计署2004 ~ 2016年金融审计结果公告为研究样本,分析金融审计实施状况发现:金融审计结果公告数量相对有限,审计实践发展存在滞后性;审计对象以金融监管机构为主,非银行业金融机构审计力度欠佳;审计内容以预算执行和财务收支审计为主,资产负债损益审计内容变化较大;审计发现银行业金融机构问题资金最多,违规问题涉及违规经营、违反财务法规、下属单位违规等方面;审计整改反馈存在制度缺陷。基于此,围绕加大...
“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...