摘要
阐述了重要性原则的定义、特征及作用,具体分析了重要性原则在企业合并财务报告的应用。
This paper defines the significance principle and its features and functions in consolidate financial report, It also analyses how to apply this principle the enterprise＇s consolidated financial report
出处
《武汉职业技术学院学报》
2005年第5期68-70,共3页
Journal of Wuhan Polytechnic
关键词
重要性原则
合并财务报告
应用
significance principle
consolidated financial report
application
