机构地区: 中国人民大学商学院会计系
出 处: 《审计与经济研究》 2008年第5期21-24,共4页
摘 要: 美国法院在一些判例中诠释了重要性概念。这使我们得以探究重要性的遵循机制,并促使我们关注我国新的会计、审计准则体系的实施问题。 U. S. courts have given an authentic interpretation on the judgment of level of materiality under specific circumstances in some cases. Based on these cases, we try to seek the implementation mechanisms of materiality. We also pay attention to the possible imple- mentation quality of the accounting and auditing standards of China promulgated in January 2006.
领 域: [经济管理—会计学] [经济管理—国民经济]