急需人工翻译,在线翻译的就不要拉

Accountant the essential factor is according to economical characteristic classification accountant the object, is constructs the financial reporting the basic module. Because various countries' accountant the object is consistent, the accounting purpose roughly is also similar, therefore various countries accounting standards confirm and definition accountant the essential factor have many similarities. But various countries' accountant locates the concrete environment is different, formulates time the criterion consideration also respectively to have the stress, accountant the essential factor is different. This article plans to Chinese, American and the international accounting standards committee the essential factor confirmation and the definition as well as accountant in the essential factor division carries on the comparison to accountant, promotes the understanding by the time, the promotion is coordinated.
Key words: Accountant essential factor contrast defini