| 浅析所有者权益的国际比较研究 |
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| 引用本文： | 张晓燕. 浅析所有者权益的国际比较研究[J]. 宜宾学院学报, 2004, 4(4): 44-45 |
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| 作者姓名： | 张晓燕 |
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| 作者单位： | 宜宾学院,后勤总公司,四川,宜宾,644007 |
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| 摘 要： | 本文通过对我国企业会计准则、FASB的SFAC和IASC的比较研究 ,来揭示作为会计要素的“所有者权益”的定义及其内涵的优缺点。
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| 关 键 词： | 权益 比较 剩余利益 |
| 文章编号： | 1671-5365(2004)04-0044-02 |
| 修稿时间： | 2004-03-18 |
The International Comparison and Avalue of Owner''''s Rights and Interests |
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| ZHANG Xiao-yan. The International Comparison and Avalue of Owner''''s Rights and Interests[J]. Journal of Yibin University, 2004, 4(4): 44-45 |
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| Authors: | ZHANG Xiao-yan |
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| Abstract: | The paper discovers the advantage and disadvantage of the definition and content of owner's rights and interests,as an accounting factor, by comparating Accounting Standard for Business Enterprises with SFAC and LASC. |
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| Keywords: | Rights and interests comparison residual nterest |
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