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jie kai hui ji ling yu bu que ding xing de mian sha ping huo you shi xiang xin xi pi lu ji qi jing ji hou guo : li lun yu shi zheng
Author(s): 
Pages: 177
Year: Issue:  13
Journal: Finance and Accounting Monthly

Abstract: <正>西安交通大学张俊瑞教授团队新著《或有事项信息披露及其经济后果:理论与实证》,将研究视角投向财务会计学术研究的空白领域——或有事项,并形成了一部系统、创新、深入的学术专著。该著作共计十章,48万字,由中国财政经济出版社于2018年9月出版。经济学中,风险即为不确定性,而在会计领域,不确定性事项被称为或有事项。或有事项的会计确认、计量与报告是财务会计的重要构成部分,
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