Proceedings of the 2017 7th International Conference on Mechatronics, Computer and Education Informationization (MCEI 2017)

Research on The Influence of E-commerce on Accounting Assumption

Authors
Zehui Liu
Corresponding Author
Zehui Liu
Available Online December 2017.
DOI
https://doi.org/10.2991/mcei-17.2017.126How to use a DOI?
Keywords
Electronic commerce; Accounting subject; Continuous operation; Accounting period; Monetary measurement
Abstract
The electronic commerce brings great benefits but also changed the external business environment, especially under the environment of e-commerce "virtual subject" to the traditional accounting entity, the continuous operation of the accounting period, had a greater impact of monetary measurement four assumptions, in order to adapt to the market economy environment and promote the development of accounting theory to must be the traditional four accounting assumptions are corrected. Therefore, only by using the relative accounting entity assumption instead of the traditional accounting entity assumption, the assumption of continuing operations for the expansion of the limited going concern assumption, using real time reporting to supplement and the monetary measurement assumption into four ways of money and correction the non monetary measurement hypothesis on Accounting revised assumptions on accounting assumptions, in order to better adapt to the development of electronic commerce, promote the innovation of accounting theory And development.
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Proceedings
2017 7th International Conference on Mechatronics, Computer and Education Informationization (MCEI 2017)
Part of series
Advances in Computer Science Research
Publication Date
December 2017
ISBN
978-94-6252-430-9
ISSN
2352-538X
DOI
https://doi.org/10.2991/mcei-17.2017.126How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Zehui Liu
PY  - 2017/12
DA  - 2017/12
TI  - Research on The Influence of E-commerce on Accounting Assumption
BT  - 2017 7th International Conference on Mechatronics, Computer and Education Informationization (MCEI 2017)
PB  - Atlantis Press
SP  - 595
EP  - 598
SN  - 2352-538X
UR  - https://doi.org/10.2991/mcei-17.2017.126
DO  - https://doi.org/10.2991/mcei-17.2017.126
ID  - Liu2017/12
ER  -