期刊文献+

实行“真实与公允”的尴尬及其对中国的启示 被引量:4

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摘要 我国的企业会计准则2006多处体现了“真实与公允”的观点。我国的新会计准则已向真实与公允迈进了一大步,但是由于职业道德规范体系不完善、职业团体管理方式的弊端,我们认为目前引进“真实与公允”至高无上为时尚早。
机构地区 厦门大学会计系
出处 《山西财经大学学报》 CSSCI 2007年第z1期165-,168,共2页 Journal of Shanxi University of Finance and Economics
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参考文献2

  • 1[1]Andrew McGee,1991,"The True and Fair View Debate:A Study in the Legal Regulation of Accounting",The Modern Law Review,874-888.
  • 2吴俊洁.“真实与公允”观念在欧洲协调的障碍及启示[J].会计研究,1995,(6).

共引文献1

同被引文献14

  • 1赵爱玲.合法性优先还是真实公允优先[J].中国注册会计师,2004(11):54-57. 被引量:1
  • 2王清刚.试论“真实与公允”理念及其对我国的启示[J].商业经济与管理,2006(4):59-63. 被引量:5
  • 3陈美华.真实与公允观念在会计概念框架中的定位研究[J].会计之友,2006(10S):18-19. 被引量:5
  • 4Christopher Nobes,2009,"The importance of being fair:an analysis of IFRS regulation and practice-a Comment",Accounting and Business Research,Vol.39 Issue 4.
  • 5European Economic Community,1980,"The Fourth Directive:Company Accounts",Directors and Boards,Issue 1.
  • 6FASB,2008,"SFAS No.162:The Hierarchy of Generally Accepted Accounting Principles",http://www.fasb.org/pdf/fas162.pdf.
  • 7Harvey S.Hendrickson,Motekat,Ula K,1985,"Reviews the book ‘The Seventh Directive:Consolidated Accounts in the EEC",Accounting Review,Vol.60 Issue 2.
  • 8International Accounting Standards Committee Foundation,2004,International Financial Reporting Standards (2003),IASC Foundation Publications Department.
  • 9International Accounting Standards Committee Foundation,2009,International Financial Reporting Standards (2009),IASC Foundation Publications Department.
  • 10Ngaire Kirk,2006,"Perceptions of the True and Fair View Concept:An Empirical Investigation",Abacus,Vol.42 Issue 2.

引证文献4

二级引证文献3

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