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我国会计准则委员会最近公布了《企业会计准则——中期财务报告》征求意见稿(以下简称讨论稿)。讨论稿共分六个部分,本文仅对讨论稿的理论基础及第四部分——“确认和计量”提点意见。中期财务报告编制的理论基础主要有两种观点:“独立
China Accounting Standards Committee recently released the ”Accounting Standards for Business Enterprises - Interim Financial Report“ draft for comments (hereinafter referred to as the discussion draft). The discussion paper is divided into six parts, this article only on the theoretical basis of the discussion paper and the fourth part - ”confirmation and measurement “ to put forward some comments. The theoretical basis for the preparation of interim financial report mainly has two kinds of views: ”Independence