会计准则的实质是一种规范，起着保证会计信息在国际间可比的重要作用。
The fact of accountant rule is a kind of criterion, which guarantees accountant information to be internationally comparable.
财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
论文的第四部分阐述了新会计准则发生的变化，分类列举出这些变化对盈余管理的抑制或助长作用。
The fourth part of the paper describes the changes in the new accounting standards, classification set out these changes on earnings management or contribute to the role of inhibition.
当前证券市场普遍存在着信息失真现象，而资产减值准备对“洗大澡”现象有一定地推动作用，为此在会计准则的相关基础上就计提资产减值准备对会计数据的影响作了深入探讨。
In light of the universal phenomenon of information distortion in current securities business, this paper expounds the impetus for "big bath" caused by the allowances for assets impairment.
公允价值尽管存在诸多不足，加之运用环境的不完善，其在会计准则中的运用仍具有不可替代的作用，并成为会计计量的主要模式。
Despite many inadequacies of fair value, plus imperfect using environment, its exertion still plays an irreplaceable role in accounting standards, and becomes the main mode of accounting measurement.
我国于1992年发布的《企业会计准则》，部分地充当了财务会计概念框架的角色，曾发挥了极其重要的作用。
China in 1992 published "enterprise accounting principles," partly as a conceptual framework for financial accounting role has played a very important role.
我国于1992年发布的《企业会计准则》，部分地充当了财务会计概念框架的角色，曾发挥了极其重要的作用。
China in 1992 published "enterprise accounting principles," partly as a conceptual framework for financial accounting role has played a very important role.
应用推荐