| 浅谈实质重于形式原则在会计核算中实务中的运用 |
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| 引用本文： | 王顺鑫.浅谈实质重于形式原则在会计核算中实务中的运用[J].中国对外贸易(英文版),2011(14). |
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| 作者姓名： | 王顺鑫 |
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| 作者单位： | 哈尔滨铁路局科学技术研究所 |
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| 摘 要： | 随着经济的高速发展,新经济业务出现,必然会导致更多交易或事项的实质形式和经济形式不相符的情况.本文分析了在会计核算中的融资性租赁、售后回租、资产的确认和计量、关联方交易等经济业务的实质内容,阐述了坚持会计核算中实质重于形式原则的重要性.
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| 关 键 词： | 实质重于形式 真实性 经济实质运用 |
On the principle of substance over form in accounting practice in the use of |
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| Shunxin Wang.On the principle of substance over form in accounting practice in the use of[J].China's Foreign Trade,2011(14). |
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| Authors: | Shunxin Wang |
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| Institution: | Shunxin Wang |
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| Abstract: | With the rapid economic development,new economy business there,will inevitably lead to more transactions or matters of form and substance of the form does not match the economic situation.This paper analyzes the accounting of finance leases,sale-leaseback,asset recognition and measurement of related party transactions and other economic substance of business,accounting described persist in the principle of substance over form importance. |
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| Keywords: | substance over form authenticity economic substance the use of |
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