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1、实用标准摘要由于会计标准日趋国际化,企业的组织形式和业务越来越复杂,会计对象的不确定性增加,这就要求把实质原则会计实务正确的应用到企业会计实践中。本文将针对实质重于形式原则在会计实务中的应用这一问题进行讨论。问题主要包括以下四个方面:关于实质重于形式原则概述,实质重于形式原则在会计实务中的应用,原则在该物质的缺陷,建议在形成正确的应用物质的原则。其中,本文将重点对实质重于形式原则在会计实务中的应用,主要体现在会计确认、会计计量和会计报告三个方面。在会计确认主要归纳了三个要素,资产、负债和收入;主要分布探讨了资产减值会计计量、非货币性资产交换、资产的成
2、本计量的长期股权投资;会计报告主要从资产负债表日后事项,合并会计报表,每股收益来自三个方面。通过以上内容的研究,发现该物质的形成原理和缺点提出了相关的建议。通过本文的讨论,最后得出的结论是只有坚持实质重于形式的原则,掌握交易和事件的性质,会计活动进行测试贸易创新和时代的变化,真正的、永恒的新鲜活力。关键字会计实务;会计实质;会计形式;应用文档实用标准ABSTRACTBecauseoftheinternationalizationofaccountingstandards,theorganizationformandbusinessofenterpri
3、sesarebecomingmoreandmorecomplex,andtheuncertaintyofaccountingobjectsisincreasing.Thisrequiresthecorrectapplicationoftheprincipleofsubstantivetaxation,accountingpracticetoenterprises.Thisarticlewilldiscusstheapplicationoftheprincipleofsubstanceoverforminaccountingpractice.Thema
4、inproblemsincludethefollowingfouraspects:theoverviewabouttheprincipleofsubstanceoverform,substanceoverformprincipleintheaccountingpracticeintheapplicationoftheprincipleofdefectsinthematerial,intheformofmattersuggestcorrectprinciples.Amongthem,thisarticlewillfocusontheapplicatio
5、noftheprincipleofsubstanceoverforminaccountingpractice,mainlyreflectedinaccountingrecognition,accountingmeasurementandaccountingreportsinthreeaspects.Inaccountingmainlydiscussesthreeelements,assets,liabilitiesandincomedistribution;mainlydiscussesthecostofthelong-termequityinves
6、tmentimpairmentofassets,measurementoftheexchangeofnonmonetaryassets,assets;accountingreportmainlyfromthedateofthebalancesheetafteritems,consolidatedaccountingstatements,earningspersharefromthreeaspects.Throughtheaboveresearch,itisfoundthattheformationoftheprincipleandshortcomin
7、gsoftherelevantrecommendations.Thispaperconcludesthatonlybyadheringtotheprincipleofsubstanceoverform,graspthenatureoftransactionsandevents,accountingactivitieschangetesttradeinnovationandtimes,realandeternalfreshvitality.文档实用标准KEYWORDS:Accountingpractice;accountingessence;accou
8、ntingform;application目录ABSTRACT2前言4第1章实质重于形式原则的概述51.1实