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2006年出台的新会计准则相对于原准则,在会计处理上有很大的差异,并且保障了更可靠会计信息的提供。1财务信息可靠性的涵义对于可靠性是指信息使用者可以信任所提供信息。可以这样理解,只有当会计信息反映了其所打算反映的内容,不偏不倚地表述了实际的经济活动的结果,才能认为
The new accounting standards promulgated in 2006 compared to the original standards, there are great differences in accounting treatment, and to ensure the availability of more reliable accounting information. 1 The meaning of the reliability of financial information For the reliability refers to the information users can trust the information provided. It can be understood that only when the accounting information reflects the content it intends to reflect and the unbiased expression of the actual economic activity results