Analysis on the Background of Applicability of the Conservatism Convention

作     者：Haiyu Huang 

作者机构：Xiamen University 

出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)

年 卷 期：2006年第2卷第6期

页      面：46-49页

学科分类：120201[管理学-会计学] 12[管理学] 1202[管理学-工商管理] 

主　　题：conservatism accounting convention accounting reforms 

摘      要：＂Conservatism＂ is a widely accepted accounting convention in the industrialized world, but it has long been slated and prohibited under the orthodox ideological influences. To date, the conservatism convention has not been fully adopted or implemented although the governments have made substantial efforts to reform its accounting system to bridge the gaps between the accounting practices in recent years. The study findings will facilitate a proper assessment of the future development of accounting standards and practices.