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＂利得＂作为2007年施行的企业会计基本准则中引入的新概念,经过了这些年的实践,有必要剖析目前会计处理的不足,依据对其本质特征的认识归正会计处理方法,或结合我国的特点更趋同国际会计准则。
基于利得本质特征认识的会计处理研究
【摘 要】
：
＂利得＂作为2007年施行的企业会计基本准则中引入的新概念,经过了这些年的实践,有必要剖析目前会计处理的不足,依据对其本质特征的认识归正会计处理方法,或结合我国的特点更趋同
【机 构】
：
辽宁经济职业技术学院
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2012年4期
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