| 所有者权益的国际比较与评价 |
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| 引用本文： | 曾庆学. 所有者权益的国际比较与评价[J]. 齐齐哈尔大学学报(哲学社会科学版), 2004, 0(1): 46-47 |
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| 作者姓名： | 曾庆学 |
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| 作者单位： | 四川宜宾学院,数学系,四川,宜宾,644007 |
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| 摘 要： | 文章通过对我国企业会计准则、FASB的SFAC和IASC的比较研究 ,来揭示作为会计要素的“所有者权益”的定义及其内涵的优缺点
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| 关 键 词： | 权益 比较 剩余利益 |
| 文章编号： | 1008-2638(2004)01-0046-02 |
| 修稿时间： | 2003-03-13 |
The international comparison and a Value of owener''''s rights and interests |
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| ZENG Qing-xue. The international comparison and a Value of owener''''s rights and interests[J]. Journal of Qiqihar University (Philosophy & Social Science Edition), 2004, 0(1): 46-47 |
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| Authors: | ZENG Qing-xue |
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| Abstract: | The paper discovers the advantage and disadvantage of the definition and content of owner's rights and interests,as an accounting factor,by comparating Accounting Standard for Busines Enterprises with SFAC and LASC. |
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| Keywords: | rights and interests comparison residual interest |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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