| 实质重于形式原则在会计实务中的具体应用 |
| |
| 引用本文： | 王一平.实质重于形式原则在会计实务中的具体应用[J].北方经贸,2004(5):73-74. |
| |
| 作者姓名： | 王一平 |
| |
| 作者单位： | 中南民族大学,研究生部,湖北,武汉,430074 |
| |
| 摘 要： | 本文主要阐述了实质重于形式原则的含义 ,以及这一原则在经济事项确认、会计计量、财务报告方面的具体应用 ,论述了实质重于形式原则在提高会计信息质量方面具有重要意义。
|
| 关 键 词： | 实质重于形式 会计实务 具体应用 |
| 文章编号： | 1005-913X(2004)05-0073-02 |
APPLICATION OF SUBSTANCE OVER FORM PRINCIPLE IN ACCOUNTING PRACTICE |
| |
| WANG Yi-ping.APPLICATION OF SUBSTANCE OVER FORM PRINCIPLE IN ACCOUNTING PRACTICE[J].Northern Economy and Trade,2004(5):73-74. |
| |
| Authors: | WANG Yi-ping |
| |
| Abstract: | This article mainly narrates the definition of substance over form principle and how this principle is specifically applied in the aspects of economic item recognition,accounting estimate and financial statement etc,it also discusses the significance of this principle in improving accounting information quality. |
| |
| Keywords: | substance over form principle accounting practice specific application |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
