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从经济学理论看会计准则制定模式变迁 被引量:4

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摘要 本文通过经济学理论的阐述,并结合会计准则制定模式,以及得出的会计准则制定模式的最佳范式,探讨我国会计准则制定模式的演进过程及未来发展。
作者 李晓麓
出处 《合作经济与科技》 2009年第12期84-85,共2页 Co-Operative Economy & Science
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共引文献104

同被引文献22

  • 1吉伟莉.论会计准则制定的应循程序[J].生产力研究,2007(24):149-150. 被引量:5
  • 2谢晖,潘晓玲.会计准则制定程序的国内外比较[J].事业财会,2006(3):65-67. 被引量:5
  • 3Dewing, I, , & Russell, P. (2008). Financial integration in the EU: The first phase of EU endorsement of international accounting standards. Journal of Common Market Studies, 46(2), 243-264.
  • 4SEC. (20()8), Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to U. S. GAAP. http://www, sec. gov/rules/final/2007/33-8879. pdf. Accessed 31 July 2008.
  • 5IAS Plus. (2008). IFRIC 3 Emission Rights. http://www. iasplus, com/interps/ifric003, htm. Accessed 31 July 2008.
  • 6Dewing, I. & Russell, P. Financial integration in the EU: The first phase of EU endorsement of international accounting standards[J]. Journal of Common Market Studies,200$, 46(2), 243-264.
  • 7SEC. Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to U.S. GAAP[EB/ OL].[2008-7-31] http://www.sec.gov/rules/final/2007/33-8879.pdf.
  • 8IAS Plus. IFRIC 3 Emission Rights[EB/OL].[2008-7-31] http:// www.iasplus.com/interps/iffic003.htm.
  • 9Dewing, L, & Russell, P. Financial integration in the EU: The first phase of E U endorsement of international accounting standards. Journal of Common MarketStudies, 2008.
  • 10SEC.Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to US. GAAP. http://www.s ec.gov/rules/final/2007/33-8879.pdf. Accessed 31 July 2008.

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