管理层偏向与可审计性探讨:以研发支出为例
发布时间：2018-12-17 03:57
【摘要】：正从会计核算确认程序的角度,一项支出要么形成一项资产,要么形成一项费用,但是,符合什么条件和标准的支出形成资产,符合什么条件和标准的支出形成费用,理论界和实务界一直存在争议。我国1992年发布的《企业会计准则——基本准则》借鉴国际会计准则的提法,按照受益期间进行资本性支
[Abstract]:From the point of view of the accounting recognition process, an expenditure is either an asset or an expense, but what conditions and criteria are met for the expenditure to form an asset, and what are the conditions and standard expenses for the formation of the expenditure, Theoretical and practical circles have been controversial. The Accounting Standards for Enterprises issued by our country in 1992 draw lessons from the formulation of international accounting standards and make capital payments according to the benefit period.
【作者单位】： 大连民族学院国际商学院会计系;
【基金】：教育部人文社会科学基金项目“基于扎根理论的我国装备制造业服务转型机制及策略研究”的阶段成果
【分类号】：F275;F239.4
，
本文编号：2383613
[Abstract]:From the point of view of the accounting recognition process, an expenditure is either an asset or an expense, but what conditions and criteria are met for the expenditure to form an asset, and what are the conditions and standard expenses for the formation of the expenditure, Theoretical and practical circles have been controversial. The Accounting Standards for Enterprises issued by our country in 1992 draw lessons from the formulation of international accounting standards and make capital payments according to the benefit period.
【作者单位】： 大连民族学院国际商学院会计系;
【基金】：教育部人文社会科学基金项目“基于扎根理论的我国装备制造业服务转型机制及策略研究”的阶段成果
【分类号】：F275;F239.4
，
本文编号：2383613
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