會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則(會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則和具體準(zhǔn)則)
會(huì)計(jì)基本準(zhǔn)則是什么?會(huì)計(jì)準(zhǔn)則(Accounting Standard),是會(huì)計(jì)人員從事會(huì)計(jì)工作必須遵循的基本原則,是會(huì)計(jì)核算工作的規(guī)范。它是指就經(jīng)濟(jì)業(yè)務(wù)的具體會(huì)計(jì)處理作出規(guī)定,以指導(dǎo)和規(guī)范企業(yè)的會(huì)計(jì)核算,保證會(huì)計(jì)信...