Instead, we should use multiple measurement attributes, build on the foundation of historical cost, and use fair value when possible in order to obtain useful, reliable, and reliant accounting information.

 
  • 并且在经济形势的不断发展和经济环境逐渐完善的过程中,会计由历史成本计量向公允价值计量过渡。
今日热词
目录 附录 查词历史