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Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/92641

Title:	損益認定時間之研究
Authors:	龍嘉安 Long, Jia-An
Contributors:	高造都 Gao, Zao-Du 龍嘉安 Long, Jia-An
Keywords:	損益認定時間會計損益表實現配合財務報表品質商業 ACCOUNTING BUSINESS
Date:	1980
Issue Date:	2016-05-06 10:37:09 (UTC+8)
Abstract:	會計是對經濟資料的認定、衡量與溝通的過程，因而會計認定係為會計基本項目之一。於今損益表重心之時代，為使報表期間之損益明確表達，對於損益表基礎之損益認定，實不容忽視。本文就其性質，對財務報表品質之影響及收入費用認定時間之各家立論提出說明，並列舉闡述。本文重點在討論損益認定時間之實現原則及配合原則，及其在實務上之運用。由於其非具體之觀念，故在運用上，不若稅法之統一明確，而仰賴會計人員之專業判斷，易造成偏差，此乃會計界應尋求改進之方向。本文分六章二十四節，約六萬餘言，各章內容如下：第一章：緒論第二章：損益認定之性質概說第三章：損益認定時間與財務報表品質第四章：損益認定時間之實現及配合觀念第五章：損益認定之時間第六章：結論及建議
Description:	碩士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002007892
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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