浅析财务会计确认基础
Investment & Cooperation（2011）
Abstract
财务会计确认是在环境,条件和会计政策的基础上,根据一定的标准,识别特定会计对象关系和性质的会计认定.本文基于对权责发生制和收付实现制的比较分析,得出会计确认基础的发展方向.
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