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1959 1973 nian de mei guo hui ji xue shu
Author(s): 
Pages: 68-70
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  美国会计学会基本会计理论现行成本现行价值;
Abstract: 在会计原则委员会的时代,挑战历史成本会计的理论思潮再度兴起。爱德华和贝尔的《企业收益理论及其计量》宣扬现时成本概念。美国会计学会1966年推出的《基本会计理论公告》无疑是惊世骇俗的宣言,表明预期理念已经主导美国主流会计学会。
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