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shi xiang hui ji chu tan
Author(s): 
Pages: 16-17
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  计量属性决策模型财务报告经济活动报告成本重置成本信息用户预计净残值货币计量企业竞争;
Abstract: 事项会计是1969年美国著名会计学教授乔治·H·索特在《基本会计理论的事项论》中,针对传统财务会计以价值为计量基础所引起的缺陷而提出并大力倡导的。索特教授认为,现有的会计核算模式是一种“价值法”,其目的在于确认资本的最佳收益,需要对原始数据进行一系列的分...
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