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禹汉年、叶天放在《财会月刊》1995年第6期撰文认为,我国会计报表应揭示以下重大会计政策:1.合并报表的原则;2.外币折算方法(含汇兑损益的处理);3.全面的估价政策,包括资产估价、负债和备付估价、损益计算等;4.资产负债表日后发生的事项;5.或有事项;6.租赁分期付款购买和有关利息;7.
Yu Hannian, Ye Tian Fang in the “Accounting Monthly” 1995 the sixth period The author believes that China’s accounting statements should disclose the following significant accounting policies: 1. Principles of consolidated statements; 2. Foreign currency conversion method (including the handling of foreign exchange gains and losses); 3. A comprehensive valuation policy, including valuation of assets, valuation of liabilities and reserves, profit and loss calculation, etc. 4. Events occurring after the balance sheet date; 5. Contingencies; 6. Purchase of lease payments and related interest;