摘要
充分揭示财务报表表外信息是财务报告发展的必然要求 ,文章在研究表外信息揭示其必要性的基础上 ,对财务报表表外信息揭示的内容、方式与原则作了系统的研究。
The disclosure of the off Balance Sheet Information is the very requirement of the development of financial reporting.This pape talks about the necessity of the off Balance Sheet Information.With it,we also study the contents,methods and principles of its disclosure in details.
出处
《南华大学学报（社会科学版）》
2001年第2期17-20,共4页
Journal of University of South China(Social Science Edition)
关键词
财务报表
表外信息
会计政策
揭示
financial statement
the off Balance Sheet Information
accounting policy
disclosure
