| 张德容.关于集团化企业会计报表分部信息披露的探讨[J].南华大学学报(自然科学版),2000,(2):.[.Discussion on the Disclosure of Department Seperating lnformation of Conglomerates'''' Accounting Statements[J].Journal of University of South China(Science and Technology),2000,(2):.] |
| 关于集团化企业会计报表分部信息披露的探讨 |
| Discussion on the Disclosure of Department Seperating lnformation of Conglomerates'''' Accounting Statements |
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| DOI： |
| 中文关键词: 分部信息,行业分部,地区分部 |
| 英文关键词:department seperating information,trade seperating,district seperating |
| 基金项目: |
| 张德容 |
| 中南工学院工商管理系!湖南衡阳421001 |
| 摘要点击次数: 654 |
| 全文下载次数: 4 |
| 中文摘要: |
| 分部信息披露在我国还是一个较新的会计课题 .本文首先分析了分部信息披露的必要性 ,进而参照国际上有关规定 ,结合我国实际情况 ,对报告分部的确定、分部信息的内容、分部信息的计量等有关问题进行了探讨 . |
| 英文摘要: |
| Disclosure of department seperating information is one of the newest studies in accounting of our country.This is to analyse the necessity of the disclosure first,and then to discuss about such relevant problems as confirmation of the reporting department seperating,contents of the seperating information and measurement of the seperating information in confirmity with the international regulation and actual situation in our country. |
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