会计确认标准

明确会计要素的确认标准；自然资源会计

Properly replenishing measure standard for accounting elements . Accounting for Natural Resources

会计确认的基础和标准应随着环境的变化而不断发展变化。

The foundation and criterion of accounting recognition will change according to the accounting environment .

本文围绕衍生金融工具对传统会计要素、会计确认标准、会计计量基础以及会计报告的冲击，提出了基本的应对措施。

The article brings forward the methods for accounting elements counting ? measuring and reporting .

第四章会计确认的基础和标准应随着环境的变化而不断发展变化，所以新兴会计事项对现行确认模式产生了冲击。

Chapter 4 : Foundations and standards of accounting recognition should be develop and change with the change of the environment , so the new accounting issues have brought current confirming mode a big impact .

现行会计模式很少或不确认自创无形资产，主要是从会计确认的一般标准和稳健角度考虑。

The self-created intangible assets are seldom or not confirmed in recent accounting model , which is based on traditional accounting confirmation criteria and prudence principle .