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China/Asia On Demand
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zuo yi hui ji yao su de gai jin
Author(s): 
Pages: 195
Year: Issue:  17
Journal: Economic & Trade Update

Keyword:  会计要素会计准则;
Abstract: 会计要素是会计基本理论之一,亦是会计确认、计量、报告的基础.本文通过对国内外会计准则会计要素进行比较研究,指出新准则中会计要素尚存局限并提出改进建议.
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