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 论文价格：
50
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| 论文编号：
lw200710091817373437
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| 论文属性：
学术论文
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| 论文级别：收费论文 |
| 论文语言：中文 |
| 本文：
没有全文发布。
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| 登出日期： 2007-10-09
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| 字数： 6391 |
| 源程序：
无
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| 论文大纲，目录 |
| 关键词搜索： |
“实质重于形式”原则及其应用
摘 要： 本文在简述“实质重于形式”原则涵义及产生背景的基础上，结合我国财务会计实务，详述了该原则在会计确认等方面的广泛应用。
关键词 实质重于形式 会计确认 会计实务
"Substance Over Form" Principle and Its Applications
Ding Zhenhua
Abstract This article, based on the brief account of the connotation of "Substance Over Form" principle and its background information, and in combination with practices in financial accounting in our country, thoroughly discusses the wide applications of the Principle to accounting confirmation and other aspects.
Key Words Substance Over Form Accounting confirmation Accounting practice
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