从各国会计准则的内容来看,会计准则一般可以在层次结构上分为三个部份:基本会计准则,会计要素的确认、计量和报告准则,具体业务的会计准则。基本会计准则系指对会计处理具有普遍指导意义的原则;会计要素的确认、计量和报告准则指在确认、计量和报告具体经济业务对各会计要素的影响时,应该奉行的原则;具体业务的会计准则是确认、计量和报告具体经济业务对会计主体财务状 According to the contents of each country’s accounting standards, the accounting standards can generally be divided into three parts in the hierarchy: basic accounting standards, confirmation of accounting elements, measurement and reporting standards, and accounting standards for specific businesses. The basic accounting standards refer to the principles that are generally instructive to accounting treatment. The criteria for identifying, measuring and reporting of accounting elements refer to the principles that should be followed in identifying, measuring and reporting on the impact of specific economic activities on various accounting elements. The specific business Accounting standards is to confirm, measure and report specific economic business accounting entity financial status