| "实质重于形式"核算原则在会计实务中的应用 |
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| 引用本文： | 宋风长."实质重于形式"核算原则在会计实务中的应用[J].巢湖学院学报,2003,5(6):38-40. |
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| 作者姓名： | 宋风长 |
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| 作者单位： | 巢湖职业技术学院,安徽,巢湖,238000 |
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| 摘 要： | 早在1989年之前国际会计准则委员会便提出“实质重于形式”会计核算原则，而我国直到2001年才提出企业会计核算应遵循这一原则，本主要谈谈这一原则在会计确认、计量、记录、报告等实务中的具体运用。
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| 关 键 词： | 中国 会计核算 企业 经济 交易 法律 |
| 文章编号： | 1672-2868(2003)06-0038-03 |
| 修稿时间： | 2003年6月1日 |
Application of the accounting principle "quiddity is more important than modality" in the accounting practice |
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| SONG Feng - chang.Application of the accounting principle "quiddity is more important than modality" in the accounting practice[J].Chaohu College Journal,2003,5(6):38-40. |
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| Authors: | SONG Feng - chang |
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| Abstract: | As early as before 1989, IASC brought forward the accounting principle quiddity is more important than modality" but our country didn' t put it forward until 2001. Here just discuss about how to apply it to accounting confirmation, measure, record, report, etc. in practice. |
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| Keywords: | quiddity is more important than modality accounting principle accounting norm |
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