States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.
阐述了实质重于形式的内涵,分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。
The frequency requirement of the written confirmation submitted by related person to state their compliance with independence policy and procedure is incorrect.
分) (1 (3)向所受独立性要求约束的人员获取其遵守独立性政策和程序的书面确认函 的时间要求不正确。
Related people controlled by independence policy and procedure should submit their confirmation in written to state their compliance with independence policy and procedure at least once a year.
应当每年至少一次向所受独立性要求约束的人员获取其遵守独立性政策和程序的书面确认函。
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