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Should Also Help Users, Among Other Things, Evaluate The Effectiveness Of The Company's Management In Managing Economic Resources. Also Introduced A New Concept Of Prudence In The Preparation Of Financial Statements. At The Same Time, Prudence Is Understood As The Exercise Of Caution When Making Judgments Under Conditions Of Uncertainty. That Is, Prudence Requires Neutrality In Reported Data Rather Than Asymmetry In Reporting Data (In Other Words, Overstatement Or Understatement Of Assets, Liabilities, Income, Or Expenses). In The New Version Of The Concept, Finally, The Priority Of Economic Content Over Form ( Substance Over Form ) Has Officially Appeared.
That Is It Is Believed That A True Representation Is Achievable Only By Reflecting The Essence Of An Economic Phenomenon. In Most Cases, It Is Possible To Put The Knowledge Of Equality Between It And The Legal Form, But If This Is Suddenly Latest Mailing Database Not The Case, Only The Reflection Of The Essence Will Correspond To The Truthful Reflection Of The Information. New Definitions Of Assets And Liabilities Have Been Introduced , Which Are Shown Below In Comparison With.
The Previous Definitions: Definition Assets: Was A Asset Is A Resource Controlled By An Entity As A Result Economic Benefits Are Expected To Flow To The Entity. It Became An Asset Is An Existing Economic Resource Controlled By An Entity As A Result Of Past Events. Economic Resource - The Right Of An Organization That Provides The Potential To Obtain Economic Benefits Definition Of Obligation: Was A Liability Is A Present Obligation Of An Entity As A Result Of Past Events , The Settlement Of Which Is Expected To Result In An Outflow From The Entity Of Resources Embodying Economic Benefits. It Became A Liability Is A Present Obligation Of An Entity As A.
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发表于 2023-4-6 14:31:12
