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收入确认若干问题探讨 被引量:5

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摘要 收入确认是会计理论与实务中的一个重要问题,也是当前我国制定具体会计准则所涉及的一项重要内容,很有研究的必要。本文拟从探讨收入确认的标准入手,对具体准则中有关收入确认的问题,提出自己的看法。 一。
作者 刘长立
出处 《会计研究》 CSSCI 北大核心 1996年第3期17-19,共3页 Accounting Research
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  • 1叶国顺.一项业务观与两项业务观之辨析[J].财会月刊,2005(1):44-45. 被引量:1
  • 2Altamuro, J., A. L. Beatty, and J. Weber. 2005. The Effects of Accelerated Revenue Recognition on Earnings Man- agement and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101. The Accounting Review, 80 (2) : 373 - 401. 被引量:1
  • 3Bowen, R. M. , A. K. Davis, and S. Rajgopal. 2002. Determinants of Revenue - Reporting Practices for Intemet Firms. Contemporary Accounting Research, 19 (4) : 523 - 562. 被引量:1
  • 4Chen, C. J. P., S. Chen, and X. Su. 2001. Profitability Regulation, Earnings Management, and Modified Audit Opin- ions: Evidence from China. Auditing: A Journal of Practice & Theory, 20 (2) : 9 - 30. 被引量:1
  • 5Chen, K. C. W. , and H. Yuan. 2004. Earnings Manage- ment and Capital Resource Allocation: Evidence from China's Accounting - Based Regulation of Rights Issues. The Accounting Review, 79 (3) : 645 - 665. 被引量:1
  • 6Fields, T. D., T. Z. Lys, and L. Vincent. 2001. Empir- ical Research on Accounting Choice. Journal of Accounting and Economics, 31 (1-3): 255 -307. 被引量:1
  • 7Holthausen, R. W., and R. W. Leftwich. 1983. The E- conomic Consequences of Accounting Choice Implications of Costly Contracting and Monitoring. Journal of Accounting and E- conomics, 5 : 77 - 117. 被引量:1
  • 8Morris, J. 1992. Software Industry Accounting. New York: John Wiley & Sons, Inc. 被引量:1
  • 9Schipper, K. 2003. Principles -based Accounting Stand- ards. Accounting Horizons, 17 (1):61 -72. 被引量:1
  • 10Turner, L. E. 2001. Revenue Recognition. Remarks by Chief Accountant of SEC, delivered at the USC SEC and Finan- cial Reporting Institute, Los Angeles, CA. 被引量:1

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