| 财务会计概念框架的发展及作用探讨 |
| |
| 引用本文： | 翁健英.财务会计概念框架的发展及作用探讨[J].上海立信会计学院学报,2007,21(3):26-31. |
| |
| 作者姓名： | 翁健英 |
| |
| 作者单位： | 厦门海洋职业技术学院,福建厦门,361012 |
| |
| 摘 要： | 文章在回顾和评述财务会计概念框架的发展与现状的基础上,着重分析了美国财务会计概念框架的多次尝试与发展,从中归纳出财务会计概念框架的一些基本作用。
|
| 关 键 词： | 财务会计概念框架 会计准则 FASB |
| 文章编号： | 1009-6701（2007）03-0026-06 |
| 修稿时间： | 2007-03-02 |
The Development and Functions of Conceptual Framework for Financial Accounting |
| |
| WENG Jian-ying.The Development and Functions of Conceptual Framework for Financial Accounting[J].Journal of Shanghai Lixin University of Commerce,2007,21(3):26-31. |
| |
| Authors: | WENG Jian-ying |
| |
| Institution: | Xiamen Ocean Vacational College, Fujian Xiamen 361012, China |
| |
| Abstract: | The paper focuses on several tentative development of statements of financial accounting conceptual framework(CF) in the United States based on reviewing and evaluting the development and status quo of CF.Moreover,the paper concludes some fundamental functions of CF. |
| |
| Keywords: | FASB |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
