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事项法是美国会计学家乔治·索特(George H.Sorter)在20世纪60年代提出的。Sorter 教授认为,传统的财务报告是一种价值理论的产物,价值法下的财务会计假设预知了信息使用者的需求及该需求的同一性,这将导致财务报告数据的高度综合性,高度综合性的信息使得信息使用者只能接
The matter law was raised by George H.Sorter, an American accountant, in the 1960s. Sorter believes that traditional financial reporting is the product of a theory of value. The assumption of financial accounting under the law of value foresees the needs of information users and the identity of the requirements, which will result in a highly integrated and highly integrated financial reporting data Sex information makes information users can only access