| 基于会计环境的会计信息披露 |
| |
| 引用本文： | 胡苗忠. 基于会计环境的会计信息披露[J]. 绍兴文理学院学报, 2004, 24(10): 84-86 |
| |
| 作者姓名： | 胡苗忠 |
| |
| 作者单位： | 浙江经贸职业技术学院,绍兴分院,浙江,绍兴,312000 |
| |
| 摘 要： | 会计信息披露是一定会计环境的反映和表现，会计环境是影响会计信息披露的重要因素，会计信息披露也应当随着会计环境的改变而变化．对无形资产、衍生金融工具等新事物、新问题应采用计量基础与计量属性的多元化进行重要性披露；对中小企业的会计信息应进行简要性披露．
|
| 关 键 词： | 会计环境 信息披露 重要性披露 简要性披露 |
| 文章编号： | 1008-293X(2004)10-0084-03 |
| 修稿时间： | 2004-10-09 |
Accounting Information Announcement Based on Accounting Environment |
| |
| Hu Miaozhong. Accounting Information Announcement Based on Accounting Environment[J]. Journal of Shaoxing College of Arts and Sciences, 2004, 24(10): 84-86 |
| |
| Authors: | Hu Miaozhong |
| |
| Abstract: | Accounting information announcement, which is the reflection and exhibition of certain accounting environment, should change with accounting environment. Accounting environment is an important factor affecting accounting information announcement. New things, new problems like intangible assets and derivative financial instruments should implement materiality announcement by adopting pluralism of measure basis and measure attributes; accounting information of medium and small - sized enterprises should implement brief announcement. |
| |
| Keywords: | accounting environment accounting information announcement materiality announcement brief announcement |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
