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一、实质重于形式原则的内涵实质重于形式原则是指企业在会计核算过程中,如果遇到经济实质与法律形式不一致的交易或事项时,应当按照交易或事项的经济实质进行会计核算,而不应当仅仅按照它们的法律形式作为会计核算的依据。由于实质重于形式原则充分体现了对经济实质的尊重,能够保证会计核算信息与客观事实的密切相符,从而提高了输出会计信息的质量,因此是国际社会普遍采用的会计核算原则。1991年,英国特许会计师协会(ICAEW)的苏格兰特许会计师协会(ICAS)公布了一份题为《财务
First, the essence is more important than the principle of formal content More than the principle of formality refers to the enterprise in the accounting process, if you encounter the substance of the law and the form of inconsistent transactions or events, should be in accordance with the economic substance of the transaction or transaction accounting, It should not be used solely as a basis for accounting in accordance with their legal forms. Since the principle of substance is more important than form fully reflects the respect of the economy, and can ensure the close correspondence between accounting information and objective facts, thus improving the quality of output accounting information, it is the accounting principle universally adopted by the international community. In 1991, the Chartered Institute of Certified Accountants (ICAS) of the Institute of Chartered Accountants in England (ICAEW) published a report entitled "