| 财务会计概念框架的国际趋同及启示 |
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| 引用本文： | 景翠莲.财务会计概念框架的国际趋同及启示[J].重庆交通学院学报(社会科学版),2007,7(3):65-67. |
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| 作者姓名： | 景翠莲 |
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| 作者单位： | 湖南大学会计学院 湖南长沙410079 |
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| 摘 要： | 重审现行财务会计概念框架，结舍最新国际动态，认为概念框架正努力体现公允价值理念，并探索如何构建我国的财务会计概念框架，认为我国的财务会计概念框架可以包括理论层次和应用层次。
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| 关 键 词： | 财务会计概念框架 国际趋同 公允价值 |
| 文章编号： | 1674-0297(2007)03-0065-03 |
| 修稿时间： | 2007年3月9日 |
International Convergence and Its Apocalypse of Conceptual Framework of Financial Accounting |
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| JING Cui-lian.International Convergence and Its Apocalypse of Conceptual Framework of Financial Accounting[J].Journal of Chongqing Jiaotong University(Social Sciences Edition),2007,7(3):65-67. |
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| Authors: | JING Cui-lian |
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| Institution: | JING Cui- lian (School of Accounting, Hunan University, Shangsha, Hunan 410079, China) |
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| Abstract: | The current conceptual framework of financial accounting is revisited along with the latest international trends.It reasons that conceptual framework of financial accounting is trying to embody the idea of fair value.It also does some useful work for constructing the conceptual framework of financial accounting of our country's.It also reasons that our conceptual framework of financial accounting can be constructed in two levels,namely,theoretical level and application level. |
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| Keywords: | conceptual framework of financial accounting international convergence fair value |
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