Relevance and reliability of accounting information as the two main features,has a pivotal role as important,however,accounting,users have the balance is gradually tilting.Today,distortion of accounting information is an increasingly serious problem,need to re-understand the relevance and reliability of both the right to make new judgments,improve the accounting information system to make it more responsive to the real world to its demands.The proposal of new accounting standards so that it has been resolved,but as new things,it also there are many deficiencies in
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