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《企业财务会计报告条例》解读……………………………………论绿色会计的理论结构体系……………………………宏观微观资产负债核算的比较研究…………试论下推会计及其在合并报表中的应用………………试论会计信息失真及其责任认定………………………会计要素定义之比较研究
Interpretation of “Regulations on Enterprise Financial Accounting Report” ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... ... On the pushdown accounting and its application in the consolidated statements .................. On the distortion of accounting information and its responsibility to determine ........................ Comparison of the definition of accounting elements