The author makes a re classification of the conceptual levels of the Basic Accounting Postulates(BAP),i. e. the accounting entity,the going concem,the accounting period and the money measurement.
英
美
- 從歷史發(fā)展和邏輯分析的角度，對公認的四項會(huì )計基本假設（會(huì )計主體、持續經(jīng)營(yíng)、會(huì )計分期和貨幣計量）的概念層次進(jìn)行重新劃分，并就各項會(huì )計基本假設的內容提出自己的新觀(guān)點(diǎn)。
