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1、Basis for Preparation of Financial Statements(II)ReliabilityRelevanceUnderstandabilityComparability Quality requirements for reporting information Substance over FormImportancePrudence Timeliness ReliabilityAccounting records and reports on economic operations should be based on objective facts and
2、be impartial RelevanceThe accounting information provided by the enterprise is useful for the decision to the information user-The significance of accounting workSubstance over form When there is a difference between economic substance and legal form,it shall be treated as substance-Financing lease
3、of fixed assetsImportance The accounting information provided by the enterprise shall reflect all important transactions and events such as the financial condition,operating results and cash flow of the enterprise-Single significant amount of accounts receivablePrudence Do not overestimate assets or earnings,do not underestimate liabilities or expenses-Impairment loss of assets