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近期发布的伊斯兰金融机构财务会计概念框架既反映了会计准则国际趋同的时代特征,又充分考虑了伊斯兰金融的特殊会计生态要求,在概念框架的构建与解析方面具有自身特色与创新,对中国基本会计准则改进和会计准则国际趋同进程具有重要启示。
The recently released conceptual framework for financial accounting in Islamic financial institutions not only reflects the characteristics of the times in the international convergence of accounting standards but also takes full account of the special accounting ecological requirements of Islamic finance and has its own characteristics and innovation in the construction and analysis of the conceptual framework. Accounting standards and accounting standards to improve international convergence process has important implications.