摘要
表外信息是企业提供的有助于会计信息使用者进行经济决策而又不能在财务报表中反映的会计信息。不同的国家和企业表外披露的内容与方法尚未统一,差异较大,各国和国际性组织还难以做出统一的规范。因此,表外披露的内容和揭示的方法也就成为一个重要的会计理论与实务问题。
The off-sheet accounting information is the information that can not be reflected in the financial statements,contributing to the economic decision-making by accounting information users.There is a large gap among various countries on the contents and means of the off-sheet disclosure of accounting information,and the general criterion is still not established all over the world.Being a very important issue on accounting theory and practice,the issue of the contents and means of the off-sheet disclosure is discussed elaborately in this paper.
出处
《商业研究》
北大核心
2005年第13期95-98,共4页
Commercial Research
关键词
会计信息
表外披露
附注
其他财务报告
accounting information
off-sheet disclosure
annotation
other financial statement
