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1、實用標準摘要由于會計標準日趨國際化，企業(yè)的組織形式和業(yè)務越來越復雜，會計對象的不確定性增加，這就要求把實質(zhì)原則會計實務正確的應用到企業(yè)會計實踐中。本文將針對實質(zhì)重于形式原則在會計實務中的應用這一問題進行討論。問題主要包括以下四個方面：關(guān)于實質(zhì)重于形式原則概述，實質(zhì)重于形式原則在會計實務中的應用，原則在該物質(zhì)的缺陷，建議在形成正確的應用物質(zhì)的原則。其中，本文將重點對實質(zhì)重于形式原則在會計實務中的應用，主要體現(xiàn)在會計確認、會計計量和會計報告三個方面。在會計確認主要歸納了三個要素，資產(chǎn)、負債和收入;主要分布探討了資產(chǎn)減值會計計量、非貨幣性資產(chǎn)交換、資產(chǎn)的成
2、本計量的長期股權(quán)投資;會計報告主要從資產(chǎn)負債表日后事項，合并會計報表，每股收益來自三個方面。通過以上內(nèi)容的研究，發(fā)現(xiàn)該物質(zhì)的形成原理和缺點提出了相關(guān)的建議。通過本文的討論，最后得出的結(jié)論是只有堅持實質(zhì)重于形式的原則，掌握交易和事件的性質(zhì)，會計活動進行測試貿(mào)易創(chuàng)新和時代的變化，真正的、永恒的新鮮活力。關(guān)鍵字會計實務；會計實質(zhì)；會計形式；應用文檔實用標準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.文檔實用標準KEYWORDS:Accountingpractice;accountingessence;accou
8、ntingform;application目錄ABSTRACT2前言4第1章實質(zhì)重于形式原則的概述51.1實
