规则导向会计准则,rules-based accounting standard
1)rules-based accounting standard规则导向会计准则
1.After the exposure of a series of influential financial scandals, the whole accounting field in the US made a bitter and deep consideration and therules-based accounting standards became a target of public criticism.美国爆出安然等一系列重大财务丑闻后,整个会计界进行了深刻的反思,规则导向会计准则成为众矢之的。
2)principles-based accounting standards原则导向会计准则
英文短句/例句
1.The Research on Correlative Questions of Our Principle-Oriented Accounting Standards;我国原则导向会计准则相关问题研究
2.On Principle-based and Rules-based in the Formulating Mode of Accounting Norm;浅谈会计准则制定模式的原则导向与规则导向
3.A Brief Talk on Principle Guidance & Rule Guidance Enacted in the Accounting Standard;浅谈会计准则制定的原则导向与规则导向
4.Accounting Standards’ Formulation Model:Principles-based or Rules-based;会计准则制定模式:原则导向抑或规则导向
5.On the Policy Change of the Model of Accounting Rule Making;论会计准则制定模式的制度变迁——基于原则导向与规则导向的视角
6.A Study on Accounting Standards Setting Approach: The Competition between Principles-Based and Rules-Based会计准则制定方法研究—原则导向与规则导向之博弈
7.China Auditing Standard Transforming from Rule-based to Principle-based;论中国审计准则由规则导向到原则导向的转变
8.Accounting Standards Modes:Rule-based or Principle-based--Analyses Based on Accounting Behavior of Stakeholders;会计准则制定模式:原则导向与规则导向“谁主沉浮”?——基于利益相关者角度的分析
9.A Research on the Objectives-oriented Accounting Standards and its Implications for Chinese Standard Setting;论“目标导向”会计准则及其借鉴意义
10.How to choose the guide of constituting accounting standards on the basis of accounting environmental characteristics;基于会计环境特征的会计准则制定导向选择
11.A Study on the Orientation of Accounting Standards and Its Impacts on Financial Accounting会计准则的价值导向与财务会计的目标定位
12.The Cognition and Consideration of the Objectives-Oriented Approach to U.S. Accounting Standard Setting;美国目标导向会计准则制定体系的认识与思考
13.The Approach of Accounting Standards Setting of America after the Enron Scandal:Objective-oriented;美国后安然时代会计准则的制定:目标导向
14.Reasons Analysis of Differences Between Chinese Generally Accepted Accounting Standards and International Accounting Standards;我国会计准则与国际会计准则差异的原因分析
15.On the Two-way Coordination of International and native account norms;论我国会计准则与国际会计准则的双向协调
16.Accounting Standard Setting: Rule-based or Principle-based?;会计准则制定:以原则为基础还是以规则为基础
17.On Statement of Principles for Financial Reporting Issued by Accounting Standards Board;试论英国会计准则委员会的《财务报告原则公告》
18.The Applying Examples of Substance over Form in New Accounting Principles;实质重于形式原则在新会计准则中的应用举例
相关短句/例句
principles-based accounting standards原则导向会计准则
3)Accounting principles and regulory rules会计准则与监管规则
4)orientation of accounting standards准则导向
5)rule-based规则导向
1.Will be both principle-based andrule-based, at the same time setting high q.从世界范围看,后安然时代的会计准则制定模式将是原则导向与规则导向并重,高质量与国际化将是会计准则发展的必然趋势。
6)principle-based规则导向
1.The time for applying theprinciple-based auditing standard is ripe.中国注册会计师行业整体业务素质较高而职业道德水平令人堪忧,因此,规则导向的审计准则越来越不适应注册会计师行业的发展,中国选择原则导向审计准则的时机已经成熟。
2.Rule-based andprinciple-based Accounting Standards Modes have their own characteristics and conditions.安然事件后,关于会计准则的制定模式原则导向抑或规则导向的问题引发了世界各国会计准则制定机构的思索。
3.Any approach, rule-based orprinciple-based, is appropriate, if it is compatible to its accounting context.但具体到特定国家的特定时期,会计准则模式应该与一国的国情有机结合起来,无论"原则导向"还是"规则导向",只要契合于其赖以存在的会计环境,都是合适的。
延伸阅读
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定《会计法》第10条
