摘要
在英国,"真实与公允"观点是至高无上的,它对英国的会计实务具有强有力和直接的影响.作者通过对"真实与公允"观点的内容及其发展的分析,提出应结合我国目前的实际情况,明确其含义,运用"真实与公允"原则代替原有单一的"真实性"原则.
The true and fair is overriding in British. Which affects the British accounting practices directly. The author analyzes the idea and development of the truth and fair, and suggests China should make a definition about the view at the same time to improve the qualitative characteristics of accounting information. we should substitute the truth and fair for the single truth principle.
出处
《华东交通大学学报》
2003年第6期64-66,84,共4页
Journal of East China Jiaotong University
关键词
英国
会计实务
真实
公允
独立审计
会计信息质量
truth and fair view
study
qualitative characteristics of accounting information
