Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.
实证法是实证会计理论的研究方法,实证会计理论和规范会计理论是两种基本的会计理论。
In the essay, three aspects-recognition, measurement and disclosure-of stock option accounting treatment are theoretically discussed with normative research method.
本文以规范研究方法从理论上对股票期权的会计处理的三个方面即确认、计量以及披露进行深入探讨。
This dissertation uses the normative research approach, and studies the enforcement mechanism of accounting standards from the systematic and endogenous angles.
由定义及其解释可推知会计标准执行机制四个性质:系统性、内生性、历史性和目标导向性。
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