The orientation of Accounting Standards Setting can be divided into two types, i. e. rules type and principles type.

会计准则制定的导向分为两种，即规则型导向和原则型导向。

youdao

The orientation of Accounting Standards Setting can be divided into two types, i. e. rules type and principles type.

会计准则制定的导向分为两种，即规则型导向和原则型导向。

youdao