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对研发用固定资产用途改变业务财税处理的探讨——基于财税［2014］75号等文件
固定资产 加速折旧 账面价值 计税基础
2018/11/15
已（正）享受加速折旧政策的研发用仪器设备类固定资产，在后续使用期间改为财税［2016］36号文件规定的不得抵扣进项税额用途时，应转出其相应不得抵扣进项税额。现行相关财税文件和会计准则，对该转出进项税额涉及固定资产账面价值和计税基础的处理方法并未予以明确规定，故有必要对该类业务的财税处理进行探讨。
基于投入产出效率评价的烟站预算管理经验研究——来自湘西烟草2010 ~ 2014年统计数据
投入产出 预算管理 效率评价 烟站
2018/11/15
受以往计划经济、预算软约束等因素影响，过度投资、效益低下造成国有企业诸多资产闲置、产能过剩问题。规范国有企业固定资产预算管理，合理预测固定资产投资规模，提升固定资产使用效率和效益，近来逐渐成为国企改革的热点。本文结合烟站投资决策过程中事前、事中、事后环节的特点，构建了烟站投入产出效率评价模型，在优化公司资源配置方面，为企业决策层制定科学的烟站投资决策提供了依据。
IFAC Member Body Compliance Program Strategy 2011-2014
Compliance Program Strategy 2011-2014
2015/4/9
The IFAC Member Body Compliance Program Strategy 2011-2014 highlights the progress of the Compliance Program to date and includes initiatives to further improve the quality of the accountancy professi...
The International Auditing and Assurance Standards Board (IAASB) develops auditing and assurance
standards and guidance for use by all professional accountants under a shared standard-setting proces...
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 IESBA Strategy & Work Plan, 2014-2018 highlights the board’s priorities and planned actions toward achieving its objective of setting high-quality ethics standards for professional accountants tha...
International Federation of Accountants 2014 Financial Statements
2014 Financial Statements
2015/4/9
IFAC's Financial Statements are prepared in accordance with International Public Sector Accounting Standards® (IPSASs®) and include an independent auditor’s report. Notable in the 2014 Finan...
This strategy and work plan sets out the vision, strategic direction and corresponding work plan of the International Federation of Accountants’ (IFAC) Professional Accountancy Organization Developmen...
International Federation of Accountants Strategy Implementation Plan - 2014
Implementation Plan key areas
2015/4/9
This Strategy Implementation Plan—2014 highlights shifts in emphasis and priority as IFAC implements its strategy. Using IFAC’s Strategic Plan for 2013-2016 as the starting point, the Plan aligns the ...
加拿大特许会计师2013209;2014年度报告
加拿大特许会计师 2013‑ 2014年度报告
2014/8/5
The first annual report for CPA Canada is now available for downloading and viewing.The transition of the accounting profession in Canada has been powered by people: the leaders and staff of CICA and ...