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一、会计政策选择的基本概念按照国际会计准则委员会(IASO)的定义,会计政策是指企业编报财务报表时所采用的具体原则、基础、惯例、规则和实务。会计政策选择,是指在既定的可选择域内(一般由各国的会计准则、相关经济法规等组成的会计规范体系所限定),根据特定主体的经营管理目标,对可供选择的会计原则、方法、程序进行定性、定量的比较分析,从而拟定会计政策的过程。
I. Basic Concepts of Accounting Policy Selection According to the International Accounting Standards Board (IASO), accounting policies refer to the specific principles, foundations, conventions, rules and practices adopted by enterprises when preparing their financial statements. The choice of accounting policy refers to the choice of the domain (usually by the accounting standards of various countries, the relevant accounting regulations and other economic laws and regulations, as defined), according to the specific subject of the management objectives, the choice of accounting principles and methods , Procedures for qualitative and quantitative comparative analysis, so as to formulate the accounting policy process.