Conceptual framework for financial accounting 财务会计概念框架 ; 引言财务会计概念框架 ; 概念框架
Financial accounting theory was created as the principle in making standards, and conceptual framework for accounting built up.
将财务会计理论作为制定标准的原则,建立了会计概念框架。
American conceptual framework for accounting is mainstream, being the most comprehensive and meticulous of all conceptual frameworks of this type.
美国会计概念框架是当前世界上最全面、最细致的会计概念框架。
Based on my two Papers: "Review and Useful Lessons" and "Comparison and reference", this Paper discuss how to establish Conceptual Framework for financial accounting and reporting in China.
在我的“回顾与教益”和“比较与借鉴”两篇文章的基础上,这篇文章讨论了如何在中国建立财务会计与报告的概念框架。
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