• States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.

    阐述实质重于形式内涵分析了实质重于形式会计确认、会计政策选择、会计信息披露工作中的应用

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  • This paper believes that there is a certain connection between the exposure of accounting information and securities business supervision.

    本文认为会计信息披露证券市场监管之间存在必然联系

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  • The successive exposure of international corporation scandals and accounting fabrication has presented accounting information distortion as a global issue.

    国际知名公司企业接连不断爆出丑闻会计造假,会计信息失真成为一个全球性问题

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  • Financial accountants provide useful information of decision -making for information users while exposure of accounting policy is helpful to users of accounting policy who know the process of in...

    财务会计以向信息使用者提供决策有用信息目的,会计政策披露有助于会计信息使用者了解信息产生过程

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  • Financial accountants provide useful information of decision -making for information users while exposure of accounting policy is helpful to users of accounting policy who know the process of in...

    财务会计以向信息使用者提供决策有用信息目的,会计政策披露有助于会计信息使用者了解信息产生过程

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