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。
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.
如何规范上市公司会计政策的选择，提高上市公司的信息披露质量成为人们探讨的一个重要内容。
How to standardize the choice of the accounting policy of listed companies to improve the information announcing quality of the listed companies becomes an important content that people probe into.
最后提出，完善上市公司治理结构、改进传统会计模式、完善财务信息披露制度三个方面的政策建议。
Finally the study puts forward 3 policy recommendations: making better governance structure, improving traditional accounting model, improving disclosure system of financial information.
第七条公司应当披露采用的重要会计政策和会计估计，不重要的会计政策和会计估计可以不披露。
Article 7 the Company shall make disclosure of the important accounting policies and accounting estimates it has adopted, and it is not required to make disclosure of those unimportant ones.
外币报表折算损益的处理以及母子公司会计政策差异所引起的外币折算调整额在编制合并会计报表时的披露是需要注意的两个问题。
The convert with the temporal method is the other way round. Two issues are worthy of attention; the management of the profit and loss in the foreign currency accounting statement convert and the ann…
财务会计以向信息使用者提供决策有用的信息为目的，而会计政策的披露有助于会计信息使用者了解信息产生的过程。
Financial accountants provide useful information of decision -making for information users while exposure of accounting policy is helpful to users of accounting policy who know the process of in...
财务会计以向信息使用者提供决策有用的信息为目的，而会计政策的披露有助于会计信息使用者了解信息产生的过程。
Financial accountants provide useful information of decision -making for information users while exposure of accounting policy is helpful to users of accounting policy who know the process of in...
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