相关性与可靠性在新会计准则中的体现（Relevance and reliability in the new accounting standards）.docVIP

相关性与可靠性在新会计准则中的体现（Relevance and reliability in the new accounting standards） Relevance and reliability in the new accounting standards 040163-31 Zhang Yan Instructor: Li Jun (Professor) Abstract: in the 39 newly issued enterprise accounting standards in our country, more and more attention has been paid to relevance and reliability around decision-making usefulness and international standards. This article reflects the correlation and reliability in the new accounting standards from two aspects of accounting confirmation and accounting measurement. Under the new accounting standards, there is