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Home > Wen Yuan (Middle School Edition) > 2021 No.03 > 探究南方航空在新会计准则下政府补助的账务处理

  • 探究南方航空在新会计准则下政府补助的账务处理

    Author(s)：

    刘彦言

    Publication Title：

    Wen Yuan (Middle School Edition) 2021 No.03

    Affiliations：

    河南师范大学 河南 新乡 453000

    Abstract：

    本文通过以南方航空政府补助为例,以新旧政府补助准则变化为基础,深入研究分析在实行新政府补助准则前后政府补助信息披露的变化,以及新会计准则下新增科目的会计处理.从而分析出新政府补助准则对其账务处理的影响.

    Keywords：

    新政府补助准则;其他收益;政府补助;总额法;净额法

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    [1] 刘彦言.探究南方航空在新会计准则下政府补助的账务处理[J].Wen Yuan (Middle School Edition),2021(03),.

文渊(中学版)
Wen Yuan (Middle School Edition)

Language: 中文

CN：11-9275/G

ISSN：2096-627X

Publication Frequency: 月刊

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