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如今,随着经济的发展,交易形式、手段日益多样,经常出现交易的真实目的与法律形式相悖的事例。因此,仅仅根据交易的法律形式进行会计处理很多情况下是不合适的。对此,会计准则要求按照实质重于形式的原则处理该类问题。目前,该原则的使用范围相当广泛。本文的重点就在于归纳总结实质重于形式原则在具体会计准则中的运用。
Nowadays, with the development of economy, the forms and means of transactions are becoming more and more diversified, and the real purpose of transactions is often contrary to the legal form. Therefore, accounting treatment based solely on the legal form of the transaction is not appropriate in many cases. In this regard, accounting standards require that these issues be dealt with on a substance-by-formal basis. At present, the principle is widely used. The emphasis of this article is to summarize the application of the principle of substance over form in specific accounting standards.