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价值法作为会计理论研究的现代方法之一,一直以来都是财务报告呈报的主流模式,它在一定程度上和一定范围内满足了会计信息使用者的需求。但是,随着跨国公司的发展和资本市场的国际化,价值法会计所提供的会计信息之间的可比性已经呈弱化倾向。而美国会计学家索特正是在否定价值
As one of the modern methods of accounting theory research, value method has always been the mainstream mode of financial report presentation. It meets the needs of users of accounting information to a certain extent and to a certain extent. However, with the development of transnational corporations and the internationalization of capital markets, the comparability of accounting information provided by value accounting has been weakened. The US accounting expert Souter is just negative value