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dc.contributor.author刘笑霞
dc.date.accessioned2017-11-14T01:09:06Z
dc.date.available2017-11-14T01:09:06Z
dc.date.issued2004-11-15
dc.identifier.citation贵州财经学院学报,2004,(06):41-44
dc.identifier.issn1003-6636
dc.identifier.otherGZCB200406010
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/140026
dc.description.abstract根据对我国中期财务报告会计规范(包括会计准则以及证监会的相关规则)与国际会计准则的具体比较,得出结论,我国的中期财务报告规范是基本符合我国实际的,但是,部分信息披露显得过于繁复,可能会造成信息过载,使得企业的信息成本过高。
dc.description.abstractThrough a comparison of interim financial statement provisions in China (including accounting standard and related rules made by the China Securities Regulatory Commission) of the international accounting standard, it is concluded that they are basically in line with the Chinese realities, but some of information disclosure are overcomplicated and may engender information overload, bringing excessive information costs to companies.
dc.language.isozh_CN
dc.subject中期财务报告
dc.subject国际会计准则
dc.subject比较
dc.subject信息过载
dc.subjectinterim financial statement
dc.subjectinternational accounting standard
dc.subjectcomparison
dc.subjectinformation overload
dc.title我国中期财务报告规范与国际会计准则的比较分析
dc.title.alternativeA Comparative Analysis of Interim Financial Statement Provisions in China and International Accounting Standard
dc.typeArticle


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