financial accounting conceptual framework

基本解释

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.
财务会计概念框架的研究由来已久，但在我国仍处于初创阶段。
As a theoretical system, the financial accounting conceptual framework includes two essential elements:the logical starting point and logical structure.
财务会计概念框架作为一个理论结构，必然涉及两方面的问题：逻辑起点和逻辑结构。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。