问题已解决
將長(zhǎng)期借款利息予以資本化,屬于會(huì)計(jì)信息質(zhì)量要求的哪一條啊?
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為什么是重要性,而不是實(shí)質(zhì)重于形式呢?
2017 09/20 21:34
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2017 09/20 21:36
老師,那個(gè)為啥屬于重要性,還是有點(diǎn)迷糊…
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2017 09/20 21:57
哦!這樣的啊,謝謝老師
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2017 09/20 21:32
你好,是重要性要求
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2017 09/20 21:35
實(shí)質(zhì)重于形式是根據(jù)經(jīng)濟(jì)實(shí)質(zhì)而不是看表面形式
比如融資租賃資產(chǎn)按自有資產(chǎn)管理就是實(shí)質(zhì)重于形式
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2017 09/20 21:42
重要性,考慮到經(jīng)濟(jì)業(yè)務(wù)的性質(zhì),因?yàn)檫@本來就應(yīng)當(dāng)計(jì)入資產(chǎn)成本
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