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影响国际会计准则的关键因素之二:理论之争(上) 被引量:6

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摘要 在高质量国际财务报告准则的制定过程中,主要国家和地区的影响不可否认,有关IASB概念框架的争论更不容忽视。本文将围绕IASB概念框架的产生以及2010年和2018年的两次修订过程,集中于财务报告目标、有用财务报告信息的质量特征和财务报告主体三大方面,分析有关IFRS的一系列基本理论之争。
作者 张为国
出处 《财会月刊》 北大核心 2021年第4期3-12,共10页 Finance and Accounting Monthly
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  • 1IPSASB.2008.Consultation Paper-Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities; the Objective of Financial Reporting,the Scope of Financial Reporting,the Qualitative Characteristics of Information Included in General Purpose Financial Reports and the Reporting Entity.
  • 2IPSASB.2009.IPSASB Meeting Agenda Paper-Submissions on the Conceptual Framework Consultation Paper.
  • 3IPSASB.2009.IPSASB Meeting Agenda Paper-Review of Submissions on the Conceptual Framework Consultation Paper.
  • 4IASB.2006.Discussion Paper-Preliminary Views on an improved Conceptual Framework for Financial Reporting;.the Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information.
  • 5IASB.2008.Exposure Draft-An improved Conceptual Framework for Financial Reporting; Chapter 1:the Objective of Financial Reporting & Chapter 2:Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information.
  • 6IASB.2008.Discussion Paper-Preliminary Views on an improved Conceptual Framework for Financial Reporting; the Reporting Entity.
  • 7娄尔行,张为国.物价变动会计的理论基础和模式选择[J].会计研究,1991(2):18-22. 被引量:12
  • 8贾建军,张为国,王春红.另类业绩指标披露及其规则的发展和我们的对策——基于京东和苹果案例的研究[J].会计研究,2019(5):20-26. 被引量:11

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