关于会计信息的相关性与可靠性的思考

Some Viewpoints on the Relevance and Reliability of Accounting Information

中文关键词:  会计信息质量特征  相关性  可靠性

英文关键词:qualitative characteristics of accounting information  relevance of accounting information  reliability of accounting information

中文摘要:

      本文在系统回顾美国财务会计准则委员会(FASB)、英国会计准则委员会(ASB)、国际会计准则理事会(IASB)关于会计信息质量特征论述的基础上,着力对会计信息的相关性和可靠性进行解读,并探讨了会计信息相关性和可靠性的关系。

英文摘要:

      This paper systemically reviews the respective viewpoints of Financial Accounting Standards Board (FASB), Accounting Standards Board (ASB) and International Accounting Standards Board (IASB) on qualitative characteristics of accounting information. On that basis, it focuses on the relevance and reliability of accounting information, and probes into the relationship between relevance and reliability of accounting information.