财务会计概念公告

1978年美国财务会计概念公告的发布，在国际上引起了强烈反响。

The American Statements of Financial Accounting Concepts , which was announced in 1978 , caused the strong echo among nations .

自从1978年美国财务会计概念公告发布之后，财务会计概念框架的研究就成为财务会计理论的核心内容。

Since the announcement of American Statements of Financial Accounting Concepts in 1978 , the research on Conceptual Framework ( CF ) has been the core of financial accounting theory .

FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。

No. 5 financial statement of FASB on " the Recognization and Measurement of Enterprise Financial Report " has put forward 5 kinds of measurement attributes including historic cost , current cost , current market value and net realizable value , present value of future cash flow .

比较与借鉴&试对美国财务会计概念公告、国际会计准则委员会编表框架、英国财务报告原则公告、加拿大财务报告概念、澳大利亚会计概念公告的比较

The Comparison and Reference of Accounting Information Qualitative Characters between Foreign Countries and Our Country Comparison and Reference & A tentative comparison with FASB concepts , IASC Framework , ASB 's statement of principles for financial reporting , CICA financial statements concepts , and AASB 's SAC