随着世界各主要会计准则制定机构对公允价值态度的转变,公允价值开始在各国会计准则和实务中频频出现。
Fair value often appears in accounting standards and practice of some countries as well as the shift of attitude for fair value in world main standards setting organizations.
安然事件后,关于会计准则的制定模式原则导向抑或规则导向的问题引发了世界各国会计准则制定机构的思索。
Accounting Standards Institutions all over the world have considered deeply whether Accounting Standards Modes should be rule-based or principle-bases since Enron Incident.
会计准则目标的实现,在很大程度上取决于科学有效的准则制定实施机构。
The realization of accounting standards is decided, to a large extent, by the establishing and actualizing organization which is scientific and valid.
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