罗宏.财务报表的表外信息研究[J].,2001,2(2):17-20
财务报表的表外信息研究
A Study on the off Balance Sheet Information
  修订日期:2001-02-23
DOI:
中文关键词:  财务报表,表外信息,会计政策,揭示
English Keywords:financial statement,the off Balance Sheet Information,accounting policy,disclosure
Fund Project:
LUO Hong
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中文摘要:
      充分揭示财务报表表外信息是财务报告发展的必然要求 ,文章在研究表外信息揭示其必要性的基础上 ,对财务报表表外信息揭示的内容、方式与原则作了系统的研究。
English Summary:
      The disclosure of the off Balance Sheet Information is the very requirement of the development of financial reporting.This pape talks about the necessity of the off Balance Sheet Information.With it,we also study the contents,methods and principles of its disclosure in details.
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