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对原则导向制准则及规则导向制准则的制定方法之评价 被引量:6
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作者 Laureen A +8 位作者 Maines Eli Bartov Patricia Fairfield D Eric Hirst 罗妍 《经济资料译丛》 2004年第2期59-66,共8页
引言 美国财务会计准则委员会(FASB)在其汇编和简化准则的新计划中表明:其意图在于评价是否可能以原则导向制准则来取代详细的、以规则为导向并包含例外情况及可供选择条例的准则.①为此,FASB的委员和职员要求美国会计学会的财务会计准... 引言 美国财务会计准则委员会(FASB)在其汇编和简化准则的新计划中表明:其意图在于评价是否可能以原则导向制准则来取代详细的、以规则为导向并包含例外情况及可供选择条例的准则.①为此,FASB的委员和职员要求美国会计学会的财务会计准则委员会(下文中简称为'委员会')就原则导向制准则做出评论,并将两条准则改写为原则导向制准则. 展开更多
关键词 原则导向 规则导向制 定方法 财务会计准则 美国
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Guide Rules for Electronic Atlas Project in China
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作者 REN Fu DU Qingyun 《Geo-Spatial Information Science》 2006年第1期71-75,共5页
Electronic atlas project (E-atlas project) plays a n important role in the procedure of popularizing maps and is diversifying its a pplication widely in China. Practice for E-atlas projects is a basic approach f or ac... Electronic atlas project (E-atlas project) plays a n important role in the procedure of popularizing maps and is diversifying its a pplication widely in China. Practice for E-atlas projects is a basic approach f or achieving public accessibility to national spatial data infrastructure (N SDI) and meets people’s inherent needs of updated maps. This paper provides a d escription and assessment of an integration of E-atlas projects, analyzes curre nt progress and characters of E-atlas project, summarizes basic guide rules, an d provides solution and interpretation. It depicts a conceptual framework of an authoring toolkit that is driven by application of E-atlas on the basis of succ essful instances. The toolkit which improves interactive interface, decreases op erational difficulties is developed in Visual C++ and used widely in China. 展开更多
关键词 electronic atlas project multimedia atlas electronic atlas
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