期刊论文

A Study on the off Balance Sheet Information

中文

南华大学学报(社会科学版)

1673-0755

2001

2

2

17-20

10.3969/j.issn.1673-0755.2001.02.005

本校为第一机构

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.

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...