1) Rules-based standards
规则基础的准则
2) rules-based standard
规则基础准则
3) Principles-based standards
原则基础的准则
4) rule-based approach
规则基础
1.
The formulation mode of American Financial Accounting Standards has experienced three stages:principle-based approach, rule-based approach and objective-oriented approach.
美国会计准则制定模式经历了原则基础模式阶段、规则基础模式阶段和目标导向阶段。
5) base rule
基础规则
6) principles-based standard
原则基础准则
1.
Objectives-oriented accounting standard is a new standard mode differs from rules-based standard and pure principles-based standard, which was brought forward by U.
该模式以目标导向为基础,强调每一会计准则的具体目标,避免了规则基础与纯原则基础准则的缺点,是一种比较理想或最佳的原则基础准则体系。
补充资料：经济基础(见经济基础与上层建筑)
经济基础(见经济基础与上层建筑)
economical basis
J ingji Jiehu经济基础与上层建筑。(eeonomiealbasis)见经济基础
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条