financial accounting conceptual framework

基本解釋

Although it has been a long time to study the financial accounting conceptual framework, such research in our country is still at its early stage.
財務會計概念框架的研究由來已久，但在我國仍處于初創(chuàng)階段。
As a theoretical system, the financial accounting conceptual framework includes two essential elements:the logical starting point and logical structure.
財務會計概念框架作為一個理論結構，必然涉及兩方面的問題：邏輯起點和邏輯結構。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
財務會計概念框架作為制定會計準則的準則，在會計理論和實踐中具有不可替代的地位和作用。