财务会计概念框架(Financial Accounting Conceptual Framework) 所谓财务会计概念框架,是“财务会计与报告的概念框架”(Conceptual framework for Financial Accounting and Reporting)的简...
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financial accounting conceptual framework 财务会计概念框架 ; 财务会计概念结构 the conceptual framework 概念框架 Health indicators conceptual framework 健康指示器概念框架 .
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Although it has been a long time to study the financial accounting conceptual framework, such research in our country is still at its early stage.
财务会计概念框架的研究由来已久,但在我国仍处于初创阶段。
As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
财务会计概念框架作为一个理论结构,必然涉及两方面的问题:逻辑起点和逻辑结构。
Based on my two Papers: "Review and Useful Lessons" and "Comparison and reference", this Paper discuss how to establish Conceptual Framework for financial accounting and reporting in China.
在我的“回顾与教益”和“比较与借鉴”两篇文章的基础上,这篇文章讨论了如何在中国建立财务会计与报告的概念框架。
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