loss and gain statement 中文意思是什麼
loss and gain statement
解釋
損益計算書-
New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption, accounting goal and objective
新準則在內容上有六大創新:即會計目標融決策有用論與受託責任論為一體;權責發生制確定為財務會計的一項基本假定;單獨系統地明示會計信息質量要求;利得、損失首次納入財務報表要素;全面系統規定會計計量屬性;以會計假設、目標和對象為起點構建在本準則。
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