The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes.
财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。
The primary objective of improving the financial reporting includes the future estimates of enterprise value about the present financial report, with focus on the users' needs.
财务报告改进的基本目标是着眼于用户需求,将企业价值的未来估计包含在今天的财务报告中。
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