問答題
企業(yè)應(yīng)當(dāng)按照交易或者事項(xiàng)的經(jīng)濟(jì)實(shí)質(zhì)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告,不應(yīng)僅以交易或者事項(xiàng)的法律形式為依據(jù),這是會(huì)計(jì)信息質(zhì)量的
答案:
答案:實(shí)質(zhì)重于形式原則。實(shí)質(zhì)重于形式原則是會(huì)計(jì)信息質(zhì)量要求之一,它要求企業(yè)在進(jìn)行會(huì)計(jì)處理和財(cái)務(wù)報(bào)告時(shí),應(yīng)當(dāng)關(guān)注交易或事項(xiàng)...