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guan yu jin shen xing yuan ze de yun yong wen ti tan tao
Author(s): 
Pages: 24-25
Year: Issue:  4
Journal: JOURNAL OF TAIYUAN URBAN VOCATIONAL COLLEGE

Keyword:  谨慎性会计准则会计计量;
Abstract: 随着会计改革的深入,在我国新颁布和修订的具体会计准则中,谨慎性原则得到进一步的体现.但是,谨慎性原则作为一项会计原则,其既有合理的一面,也存在着局限性.
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