New idea through New Accounting standards
Song Ai-hu · Journal of Hubei Radio & Television University · 2010
New accounting standards was put into practice from Jan.01,2007 in public companies,other companies referring to it.So understanding the basic idea of it is the key to carry out new accounting standards.The paper analyzed the new idea on new accounting standards,including accounting information decision avalibility demand;In the recognition、measurement and financial reporting structure of assets and liabilities of the central position of the apparent;In the accounting information quality aspect needs reality、fair and accounting policy choice as well as information publish principles.