摘要
文章通过对我国企业会计准则、FASB的SFAC和IASC的比较研究 ,来揭示作为会计要素的“所有者权益”
The paper discovers the advantage and disadvantage of the definition and content of owner's rights and interests,as an accounting factor,by comparating Accounting Standard for Busines Enterprises with SFAC and LASC.
出处
《齐齐哈尔大学学报（哲学社会科学版）》
2004年第1期46-47,共2页
Journal of Qiqihar University(Philosophy & Social Science Edition)
关键词
权益
比较
剩余利益
rights and interests
comparison
residual interest
