现代财务报告中的稳健性原则

Facta Universitatis Series Economics and Organization Pub Date : 2021-01-16 DOI:10.22190/FUEO200723027A

Aleksandra Arsenijević

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引用次数: 2

摘要

各种研究指出，稳健性(审慎)原则在会计领域存在的时间太长，几乎不可替代。然而，会计的发展与利益相关者圈子的不断扩大相适应，利益相关者对收入来源、支出去向和定期结果的计算等信息提出了新的要求。这不可避免地导致财务报告的变化，其主要目的是应用公允价值概念。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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THE CONSERVATISM PRINCIPLE IN MODERN FINANCIAL REPORTING

Various studies point out that the principle of conservatism (prudence) has been too long in the field of accounting, which makes it almost irreplaceable. However, the development of accounting is in line with constant expansion of the circle of stakeholders who impose new requirements regarding information on sources of income, destination of expenditures and calculation of periodic results. This inevitably leads to changes in financial reporting, aimed primarily at applying the fair value concept.

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