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试论会计政策选择对经济周期的影响
Authors
赵景文
Publication date
1 January 1999
Publisher
Abstract
会计政策是指企业管理当局在编报财务报表时所采用的原则、基础、惯例、规则及程序(国际会计准则第一号)。本文讲的会计政策选择方式是就企业一定时期的所有会计政策这个整体而言,可以分为激进、稳健、中庸三种。激进的会计政策选择会使会计收益最大,中庸的会计政策选..
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Last time updated on 16/06/2016