摘要
本文通过对我国企业会计准则、FASB的SFAC和IASC的比较研究 ,来揭示作为会计要素的“所有者权益”的定义及其内涵的优缺点。
The paper discovers the advantage and disadvantage of the definition and content of owner's rights and interests,as an accounting factor, by comparating Accounting Standard for Business Enterprises with SFAC and LASC.
出处
《宜宾学院学报》
2004年第4期44-45,共2页
Journal of Yibin University
关键词
权益
比较
剩余利益
Rights and interests
comparison
residual nterest
