摘要
早在1989年之前国际会计准则委员会便提出“实质重于形式”会计核算原则,而我国直到2001年才提出企业会计核算应遵循这一原则。本文主要谈谈这一原则在会计确认、计量、记录、报告等实务中的具体运用。
As early as before 1989, IASC brought forward the accounting principle quiddity is more important than modality' but our country didn' t put it forward until 2001. Here just discuss about how to apply it to accounting confirmation, measure, record, report, etc. in practice.
出处
《巢湖学院学报》
2003年第6期38-40,共3页
Journal of Chaohu University
关键词
中国
会计核算
企业
经济
交易
法律
quiddity is more important than modality
accounting principle
accounting norm
