伊斯兰金融机构财务报告概念框架的会计信息质量特征

Qualitative Characteristics of Accounting Information in Conceptual Framework for Financial Reporting by Islamic Financial Institutions

近期发布的伊斯兰金融机构财务会计概念框架内含的会计信息质量特征,既与欧美最新的财务会计框架中有用财务信息的质量特征存在诸多相似,又具有鲜明的自身特色,其结构清晰,可操作性强,对改进我国基本会计准则中的会计信息质量特征具有重要的借鉴价值。

The qualitative characteristics of accounting information in conceptual framework for financial reporting by Islamic financial institutions which is issued recently not only has many similarities with that of useful financial information in European and American newly joint financial accounting conceptual framework,but also has its own features which include a clear structure and a better maneuverability that will illuminate us greatly in improving our qualitative characteristics system of accounting information among China basic accounting standard.