论会计核算的主观随意性

发布时间：2018-06-29 05:22

  本文选题：会计 + 核算　； 参考：《财会通讯》2013年07期

【摘要】：正一、会计核算主观随意性成因(一)经济环境的复杂性与不确定性经济事项的复杂性和不确定性为会计核算主观随意性提供了发挥的空间。例如财务报表附注中需披露大量对企业影响重大但不符合确认标准的信息,诸如企业文化、企业人力资源、企业受牵连的诉讼事项、衍生金融工具的公允价值以及政策的限制或扶持情况等。这些或有事项的结果需通过未来不确定事项的发生或不发生予以证实,同时其具体
[Abstract]:First, the subjective arbitrariness of accounting (1) the complexity of economic environment and the complexity and uncertainty of economic events provide space for the subjective arbitrariness of accounting. For example, the notes to the financial statements require the disclosure of a large amount of information that has a significant impact on the enterprise but does not meet the recognition criteria, such as corporate culture, corporate human resources, and litigation matters that are implicated in the enterprise, The fair value of derivative financial instruments and policy restrictions or support, and so on. The results of these contingencies need to be confirmed by the occurrence or non-occurrence of future uncertainties, while at the same time being specific
【作者单位】： 中央财经大学;
【分类号】：F233
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本文编号：2081031