美国会计准则制定基础的转换及评析 - 会计论文 - 中国会计社区 关键词]会计准则;原则基础;规则基础 [gap=9501]Key Words: accounting standards; rule-based; principle-based
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Microsoft Word - 3185.doc 关键词: 原则导向 规则导向 会计准则 利润操纵 [gap=21058]Keywords: Principle-Based, Rule-Based, Accounting Standard, Earnings-Management
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通过追溯美国及国际会计准则制定过程中关于“基于规则”(Rule-based)和“基于原则”(Principle-based)的讨论和演变过程,分析其对于金融和保险监管以及实施全面风险管理制度的影响,尤其是通过对比我国保险业推行的《保险公司风险管...
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principle-based approach 基于原则的分析方法
Principle-Based Ethics 基于行为准则的道德
Principle-Based Regulation 基于原则的监管
principle-based orientation 原则导向
area-protection-principle based 基于面保护原理
principle-based accounting standards 原则导向型会计模式
Fuzzy control principle-based multi-objective decision-making 基于模糊控制原理的多目标决策方法
Based On This Principle 基于这一原理
Accounting Norms can be divided into two kinds: one is principle-based;the other is rules-based.
会计准则可分为原则导向的会计准则和规则导向的会计准则两种。
参考来源 - 浅谈会计准则制定模式的原则导向与规则导向·2,447,543篇论文数据,部分数据来源于NoteExpress
Based on that, China proposed the principle of "shelving differences and making joint development" on resolving the East China Sea issue.
正是基于这样的考虑,中方提出在解决东海问题上要本着“搁置争议、共同开发”的原则。
We will stick to international climate change negotiation, and work with others to protect our globe based on the principle of common but differentiated responsibilities.
中国将继续积极参与气候变化国际谈判,根据“共同但有区别的责任”原则,与国际社会一道共同呵护人类赖以生存的地球家园。
The prevention principle for security must be based on the deep security culture.
安全的预防原则必须建立在深厚的安全文化基础上。
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