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| 摘要: |
| 差别财务报告概念的提出 ,对于更好地满足不同信息使用者的需要 ,提高会计信息的相关性具有重要的意义。但是 ,实施差别财务报告 ,在理论上和实务上都还存在着一些需要研究和解决的问题 ,如 :差别财务报告的确认、计量标准是否允许存在差异 ,其差别由谁来确定 ,是否应遵循“效益大于成本原则” ,等等。 |
| 关键词: 差别财务报告,确认,计量,效益大于成本原则 |
| DOI： |
| 分类号:F275 |
| 基金项目: |
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| Problems in the Differential Financial Statement |
|
丁时勇' target='_blank'>DING Shi-yong
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| Abstract: |
| The concept of differential financial statements is of great significance to meeting the need of different information users and improving the correlation of accounting information. But some problems both in theory and practice need to be solved with diff |
| Key words: differential financial statement,confirmation,measurement,profit-is-more-than-cost principle |
