New accounting standard has six innovations: Integrating the theory of decision availabilitywith accountability theory; confirming the accrual basic as one basic assumption of financial accounting; reporting the gain and loss on financial statement elemen
New accounting standard has six innovations: Integrating the theory of decision availabilitywith accountability theory; confirming the accrual basic as one basic assumption of financial accounting; reporting the gain and loss on financial statement elemen
新准则在内容上有六大创新：即会计目标融决策有用论与受托责任论为一体；权责发生制确定为财务会计的一项基本假定；单独系统地明示会计信息质量要求；利得、损失首次纳入财务报表要素；全面系统规定会计计量属性；以会计假设、目标和对象为起点构建在本准则。