会计2024年《企业会计准则实施细则》第一章总则.....................................................................................................................................31.1概述...................................................................................................................................31.1.1合法性原则...................................................................................................................31.1.2公平公正原则...............................................................................................................31.1.3诚信自律原则...............................................................................................................31.1.4创新发展原则...............................................................................................................31.1.5合作共赢原则...............................................................................................................4第二章财务报告目标与假设.........................................................................................................41.1.6财务报告的定义...........................................................................................................41.1.7财务报告目标...............................................................................................................4第三章资产.....................................................................................................................................61.1.8资产的定义...................................................................................................................61.1.9资产的分类...................................................................................................................61.1.10资产的确认.................................................................................................................61.1.11资产的计量.................................................................................................................61.1.12资产的减值.................................................................................................................71.1.13资产的摊销.................................................................................................................7第四章负债.....................................................................................................................................71.1.14负债的定义.................................................................................................................71.1.15负债的分类.................................................................................................................71.1.16负债的确认.................................................................................................................81.1.17负债的计量.................................................................................................................81.1.18预计负债的定义.........................................................................................................81.1.19预计负债的确认条件.................................................................................................81.1.20预计负债的计量.........................................................................................................8第五章所有者权益...
