摘要
《企业会计准则———基本准则》(征求意见稿)比修订前更符合财务会计概念框架的特征,但限于其形式,真正意义上的中国财务会计概念框架仍未建立。从基本准则(征求意见稿)和具体准则(征求意见稿)有关计量属性(公允价值)的规范来看,基本准则(征求意见稿)还很难实现指导具体准则(征求意见稿)制定的功能。
While Accounting Standards for Business Enterprises- Basic Standard （Exposure Draft） is more consistent with the characters of Concepts Framework of Financial Accounting （CF）, the real CF of China has not yet been established. Accounting Standards for Business Enterprises - Basic Standard （Exposure Draft） can not give much guidance to the development of Specific Standards in its contents about measurement attributes, especially about fair value.
出处
《财经理论与实践》
CSSCI
北大核心
2005年第6期53-58,共6页
The Theory and Practice of Finance and Economics
关键词
概念框架
基本准则
具体准则
公允价值
Concepts Framework
Basic Standard
Specific Standards
Fair Value
