实质重于形式原则在会计实务中的应用.pdf

摘 要 由于会计标准日趋国际化，企业的组织形式和业务越来越复杂，会计对象的 不确定性增加，这就要求把实质原则会计实务正确的应用到企业会计实践中。 本文将针对实质重于形式原则在会计实务中的应用这一问题进行讨论。问题 主要包括以下四个方面：关于实质重于形式原则概述，实质重于形式原则在会计 实务中的应用，原则在该物质的缺陷，建议在形成正确的应用物质的原则。其中， 本文将重点对实质重于形式原则在会计实务中的应用，主要体现在会计确认、会 计计量和会计报告三个方面。在会计确认主要归纳了三个要素，资产、负债和收 入 ;主要分布探讨了资产减值会计计量、非货币性资产交换、资产的成本计量的 长期股权投资;会计报告主要从资产负债表日后事项，合并会计报表，每股收益 来自三个方面。通过以上内容的研究，发现该物质的形成原理和缺点提出了相关 的建议。通过本文的讨论，最后得出的结论是只有坚持实质重于形式的原则，掌 握交易和事件的性质，会计活动进行测试贸易创新和时代的变化，真正的、永恒 的新鲜活力。 关键字 会计实务；会计实质；会计形式；应用 1 ABSTRACT Because of the internationalization of accounting standards, the organization form and business of enterprises are becoming more and more complex, and the uncertainty of accounting objects is increasing. This requires the correct application of the principle of substantive taxation, accounting practice to enterprises. This article will discuss the application of the principle of substance over form in accounting practice. The main problems include the following four aspects: the overview about the principle of substance over form, substance over form principle in the accounting practice in the application of the principle of defects in the material, in the form of matter suggest correct principles. Among them, this article will focus on the application of the principle of substance over form in accounting practice, mainly reflected in accounting recognition, accounting measurement and accounting reports in three aspects. In accounting mainly discusses three elements, assets, liabilities and income distribution; mainly discusses the cost of the long-term equity investment impairment of assets, measurement of the exchange of non monetary assets, assets; accounting report mainly from the date of the balance sheet after items, consolidated accounting statements, earnin