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dui wo guo hui ji zhun ze zhi ding gong zuo de ji dian si kao
Author(s): 
Pages: 22-23
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  会计准则制定国际会计惯例职业会计师财务报表要素制定模式实务应用公允性定位问题核算模式财务会计理论;
Abstract: 一、会计准则的定位问题目前,我国已经颁布并实施了9个具体会计准则,对这9个具体会计准则,各方评价不一。有的认为,准则的制定太超前、太西方化,与我国目前的现实条件不相符,企业在执行中有较大的难度;有的认为,准则的制定仍比较落后,不能充分与国际会计惯例相协调。这?..
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