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author:

耿吉敏 (耿吉敏.) [1] | 洪心珠 (洪心珠.) [2]

Indexed by:

CQVIP

Abstract:

经济全球化必然要求会计准则国际趋同,我国新会计准则借鉴吸收了美国和国际会计准则的研究成果,其一个重大突破在于是新准则体系凸显了资产负债表观在报表体系中的核心地位.在对二者进行比较的基础上,详细分析资产负债表观在新会计准则中的体现,从而更好地理解新会计准则.

Keyword:

全面收益 收入费用观 资产负债表观

Community:

  • [ 1 ] [耿吉敏]福州大学
  • [ 2 ] [洪心珠]福州大学

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Source :

价值工程

ISSN: 1006-4311

CN: 13-1085/N

Year: 2009

Issue: 1

Volume: 28

Page: 143-145

Cited Count:

WoS CC Cited Count:

SCOPUS Cited Count:

ESI Highly Cited Papers on the List: 0 Unfold All

WanFang Cited Count: -1

Chinese Cited Count:

30 Days PV: 0

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