对会计确认的含义、地位、阶段、基础和标准等问题作了简单分析。
This paper discusses the meaning, importance, stages, foundation and criterion of accounting recognition.
在会计计量属性的选择上，本文建议应该引入公允价值作为未被终止确认和被终止确认的两部分基础资产账面价值的分配标准；
On the issue of accounting confirmation, the paper tends to adopt Continuing Involvement Approach. And as to measurement attribute, the paper proposes regarding fair value as distribution standard.
本文对会计确认的涵义、地位、阶段、基础和标准等作了简单的分析。
This paper briefly analyses the implication, importance, foundation and criterion of thd accounting recognition.
重点讨论了确认的标准及计量属性的种类和计量标准的选择，并介绍了资产减值会计记录的方法和披露的要求。
This part especially discusses affirmation standard, category of measuring attribute and choice to measuring standard, then introduces the method of record and the demand of disclosure in brief.
重点讨论了确认的标准及计量属性的种类和计量标准的选择，并介绍了资产减值会计记录的方法和披露的要求。
This part especially discusses affirmation standard, category of measuring attribute and choice to measuring standard, then introduces the method of record and the demand of disclosure in brief.
应用推荐