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在企业参与两项或两项以上交易或合同的情况下,会计处理通常取决于这两项交易系单独核算还是合并核算。对此,国际会计准则委员会下属国际财务报告解释委员会(IFRIC)认为,该问题应视为国际会计准则委员会概念框架中相关性原则、真实表达原则和实质重于形式原则在特定
Where an enterprise participates in two or more transactions or contracts, accounting usually depends on whether the two transactions are individually or jointly accounted for. In this regard, the International Accounting Standards Board (IFRIC) believes that this issue should be considered as the principle of relevance in the IASB conceptual framework. The principle of truthful expression and the principle of substance over form