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中国会计准则与国际会计准则会计目标差异分析 被引量:2

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摘要 2010年IASB颁布的《财务报告概念框架》,在财务会计目标的定义中摒弃了"受托责任观",仅保留"决策有用观";而中国会计准则仍然保留两种观点。本文分析了财务会计目标的主要影响因素,进而以会计职能和会计环境这两个主要影响因素为切入点,分析造成财务会计目标差异的本质原因。
作者 黄震 林彬
出处 《新会计》 2015年第3期19-23,共5页 Modern Accounting
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