The present author attempts to systematically construct the objective model for disclosure of financial accounting information under the internet conditions and pose some measures to be taken.
现行上市公司财务会计信息披露模式严重制约会计目标的实现。
Accounting treatment and financial statement disclosure of the information would directly affect the quality of financial statements.
财务会计报告的处理方法和提供信息披露的多少将直接影响到财务会计报告的质量。
We argue that current financial accounting model should be improved to encourage the information disclosure of intangibles.
为此,必须改进现行的财务会计模式,以增进无形资产信息的披露。
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