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本文以正在建设过程中的企业会计准则体系为理论依据和逻辑起点,剖析会计政策的内涵和外延,并在此基础上探求现代企业会计政策的选择方法、质量约束和揭示程序。一、会计政策的基本概念 (一)会计政策的内涵从严格意义上讲,会计政策是一个外来术语,它来源于利用公认会计准则规范企业会计行为的过程之中。按照美国会计原则委员会(APB)发布的题为“会计政策的揭示”的第22号意见书的定义,会计政策是指报告主体所依循的会计原则以及应用这些原则的方法。国际会计准则委员会(IASC)公布的“会计政策的
This article takes the enterprise accounting standard system under construction as theoretical basis and logical starting point, analyzes the connotation and denotation of accounting policy, and on this basis seeks for the selection method, quality restriction and disclosure procedure of modern enterprise accounting policy. First, the basic concepts of accounting policies (A) the meaning of accounting policies Strictly speaking, the accounting policy is an alien term, which comes from the use of generally accepted accounting standards to regulate corporate accounting practices. According to Opinion 22 entitled ”Disclosure of Accounting Policies“ issued by the United States Accounting Standards Board (APB), accounting policies refer to the accounting principles followed by reporting entities and the ways in which these principles apply. The International Accounting Standards Board (IASC) published the ”accounting policy