| 伊斯兰金融机构财务报告概念框架的会计信息质量特征 |
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| 引用本文： | 胡成.伊斯兰金融机构财务报告概念框架的会计信息质量特征[J].商业研究,2011(10):105-110. |
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| 作者姓名： | 胡成 |
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| 作者单位： | 铜陵学院会计学系; |
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| 基金项目： | 国家哲学社会科学基金项目《金融危机后全球会计治理及其国际协调机制与我国对策研究》,项目编号:10BJY020 |
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| 摘 要： | 近期发布的伊斯兰金融机构财务会计概念框架内含的会计信息质量特征,既与欧美最新的财务会计框架中有用财务信息的质量特征存在诸多相似,又具有鲜明的自身特色,其结构清晰,可操作性强,对改进我国基本会计准则中的会计信息质量特征具有重要的借鉴价值。
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| 关 键 词： | 伊斯兰金融机构 财务报告概念框架 会计信息质量特征 |
Qualitative Characteristics of Accounting Information in Conceptual Framework for Financial Reporting by Islamic Financial Institutions |
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| HU Cheng.Qualitative Characteristics of Accounting Information in Conceptual Framework for Financial Reporting by Islamic Financial Institutions[J].Commercial Research,2011(10):105-110. |
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| Authors: | HU Cheng |
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| Institution: | HU Cheng (Accounting Department,Tongling University,Tongling 244000,China) |
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| Abstract: | The qualitative characteristics of accounting information in conceptual framework for financial reporting by Islamic financial institutions which is issued recently not only has many similarities with that of useful financial information in European and American newly joint financial accounting conceptual framework,but also has its own features which include a clear structure and a better maneuverability that will illuminate us greatly in improving our qualitative characteristics system of accounting inform... |
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| Keywords: | Islamic financial institutions conceptual framework for financial reporting qualitative characteristics of accounting information |
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