| 新会计准则下对谨慎性原则的思考 |
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| 引用本文： | 张云. 新会计准则下对谨慎性原则的思考[J]. 价值工程, 2010, 29(20): 24-25 |
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| 作者姓名： | 张云 |
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| 作者单位： | 泰安龙泽会计师事务所,泰安,271000 |
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| 摘 要： | 本文从新会计准则下谨慎性原则的起源与发展、发展与应用,在新准则中的应用及结论与展望等几个方面进行了比较详细的分析论述,提出了自己的观点。
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| 关 键 词： | 新准则 谨慎性原则 会计信息 决策 |
The Thinking of Caution Principle Under the New Accounting Standards of the Principle |
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| Zhang Yun. The Thinking of Caution Principle Under the New Accounting Standards of the Principle[J]. Value Engineering, 2010, 29(20): 24-25 |
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| Authors: | Zhang Yun |
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| Affiliation: | Zhang Yun (Taian Longze Accountants Office,Taian 271000,China) |
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| Abstract: | This papers comparing a detailed analysis and discuss from the caution principle under the new accounting standards origin and development, development and application of new standards in the application prospect and conclusions and several aspects, presented the author’s views. |
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| Keywords: | new standard the principle of caution accounting information decision |
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