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| 摘要: |
| 论述了新会计准则体系的五大变化和创新:即会计目标——由受托责任观向决策有用观转变;谨慎性原则应用——由过度谨慎向适度谨慎转变;收益的确认和计量——由利润表观向资产负债表观转变;会计计量属性——由历史成本一统天下向包括公允价值在内的多元计量属性并存转变;国际趋同——由重形式趋同向重实质趋同转变。 |
| 关键词: 决策有用观,适度谨慎,资产负债表观,多元计量属性,实质趋同 |
| DOI： |
| 分类号:F233 |
| 基金项目: |
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| Five Big Changes and Innovations in the New Accounting Standards |
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ZEN Shao-hua
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| Abstract: |
| This paper expounds on the five big changes and innovations in the new accounting standards, namely,change in accounting targets from Commissioned Besponsibility to Decision-making Availability; change in the application of prudence principle from over pr |
| Key words: decision-making availability,moderate prudence,balance sheet view,multi-element measurement,essential convergence |
