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企业将融资租赁方式租入的设备确认为固定资产，是基于（）要求的考虑。
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企业将融资租赁方式租入的设备确认为固定资产，是基于（）要求的考虑。
A.谨慎性
B.实质重于形式
C.明晰性
D.重要性
正确答案：实质重于形式
Tag：
会计学基础
实质
形式
时间：2021-11-27 15:24:16
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企业应当以实际发生的交易或事项为依据，如实反映符合确认和计量要求的各项会计要素，保证会计信息的完整性，这体现了会计信息的（）质量要求。
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