Research on The Influence of E-commerce on Accounting Assumption
Available Online December 2017.
- https://doi.org/10.2991/mcei-17.2017.126How to use a DOI?
- Electronic commerce; Accounting subject; Continuous operation; Accounting period; Monetary measurement
- 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.
- 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 -