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Author:

谢思萌 (谢思萌.) | 窦嘉珊 (窦嘉珊.)

Indexed by:

CQVIP

Abstract:

2006年2月财政部发布的<企业会计准则第22号--金融工具确认和计量>(下称新准则)与原规定比较不论是理念还是方法都有重大变化.它充分借鉴了国际会计准则的做法,体现了与国际惯例趋同的原则.

Keyword:

确认 金融工具 计量

Author Community:

  • [ 1 ] [谢思萌]北京工业大学
  • [ 2 ] [窦嘉珊]空军装备研究院

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Source :

商场现代化

ISSN: 1006-3102

Year: 2010

Issue: 19

Page: 138-140

Cited Count:

WoS CC Cited Count: 0

SCOPUS Cited Count:

ESI Highly Cited Papers on the List: 0 Unfold All

WanFang Cited Count: -1

Chinese Cited Count:

30 Days PV: 25

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