FASB的财务会计概念框架(CF,conceptual framework)表述:CF是由互相关联的目标 和基本概念所组成的逻辑一致的体系,这 些目标和基本概念可用来引导首尾一...
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西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究,并已建立了各自的财务会计概念框架体系。
Western countries and International accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.
在我的“回顾与教益”和“比较与借鉴”两篇文章的基础上,这篇文章讨论了如何在中国建立财务会计与报告的概念框架。
Based on my two Papers: "Review and Useful Lessons" and "Comparison and reference", this Paper discuss how to establish Conceptual Framework for financial accounting and reporting in China.
因此,为提高我国会计准则的质量,以进一步规范会计实务,财务会计概念框架的制订迫在眉睫。
Therefore, it is more urgent to set up CF in order to improve the efficiency of accounting standards and standardize accounting practice.
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