新会计准则下对谨慎性原则的思考（Reflections on the principle of prudence under the new accounting standards）.docVIP

新会计准则下对谨慎性原则的思考（Reflections on the principle of prudence under the new accounting standards） Reflections on the principle of prudence under the new accounting standards 2010-6-4 10:58, Pan Na, Zhu Weidong Study on the new accounting standards for enterprises in China after the introduction, more focused on the fair value and earnings management, and the standards of comparison, and the accounting objectives, the quality of financial information and financial reporting is relatively small. This paper tries to show the development of prudence principle, analysis of economic essence and prudent p