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cai wu bao biao lie bao de zhong da bian ge ji yu iasb yu fasb cai wu bao biao lie bao gong zuo yi jian gao de gen zong yu si kao
Author(s): 
Pages: 75-77
Year: Issue:  21
Journal: Accountant

Abstract: 财务报告(Financial Reporting)是企业财务信息最重要的手段,而财务报告的主体和核心则是财务报表(Financial Statements),其列报信息的主要目的是满足信息使用者的要求,以做出合理的经济决策,评估经理人受托责任的履行情况,直接关系投资者经济利益是否得到保护.因此,各界对于财务信息如何列报,一直争论不体.当前,会计准则国际趋同进程中,出现了财务报表列报的重大变革.2008年10月,国际会计准则理事会(IASB)和美国财务会计准则委员会(FASB)联合发布了《财务报表列报的初步意见(讨论稿)》(Discussion Paper Preliminary Views on Financial Statement Presentation,以下简称DP).
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