The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
hui ji jin shen xing yuan ze ji dui qi fa zhan de si kao
Author(s): 
Pages: 96-97
Year: Issue:  3
Journal: Accountant

Abstract:  一、谨慎性原则的含义 谨慎性原则又称稳健性原则,通俗地说是指在处理企业不确定的经济业务时应持谨慎态度,合理核算可能发生的损失和费用.亦即资产计价时从低,负债估计时从高,不预计任何可能的收益,但预计可能发生的损失和费用.按照新准则的说法:企业对交易或者事项进行会计确认,计量和报告应当保持应有的谨慎,不应高估资产或者收益,低估负债或者费用.谨慎性原则实际上是风险意识在财务上的体现,是适当防范财务风...
Related Articles
No related articles found