具体会计准则是以基本会计准则为依据,规定各会计要素确认、计量和报告的原则和对会计处理及其程序作出的具体规定，将会计准则的要求具体化。
为了规范林业企业的会计业务，急需制定林业具体会计准则。
In order to standardize the account's work of forest enterprises, it is urgent to make specific accounting Standards of forestry.
新会计准则体系由一项基本准则和38项具体会计准则组成。
The system of new accounting standards compose by one basic guidelines and 38 specific accounting standards.
具体会计准则的颁布，也为开展实证会计研究提供了广阔的领域。
The promulgation of Accounting Principles and the foundation of accounting theoretical system with distinctive Chinese feature have provided broad fields for the positive accounting research.
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