摘要
在基本准则转换为财务会计概念框架的进程中,需对我国会计准则规范体系进行重新的梳理,应遵循的正确路径是将现行的会计准则体系分立为确认与计量准则和披露准则,并由不同职能部门分别进行制定。完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。
For the change of Basic Accounting Standard into the Conceptual Framework of accounting, through inspection and review of the existed standards are very important. A proper - way is required to break down the current system into several separate standards. A finely regulated accounting standards system will include a conceptual framework, standards of recognition and measurement, standard of disclosure.
出处
《财经理论与实践》
CSSCI
北大核心
2006年第6期51-54,共4页
The Theory and Practice of Finance and Economics
关键词
财务会计概念框架
计量准则
披露准则
路径选择
Conceptual Framework for Accounting
Standards of Measurement
Standards of Disclosure
Proper way Selection
