2015基于会计管理理论的财务报表的优化方法.docVIP

However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. Chinas accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements. By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and imple