As an important component of the theory in accounting, accounting postulates are being challenged.
作为会计理论的重要组成部分，会计假设正受到严峻的挑战。
2
This paper tries to analysis the accountingpostulates in order to simplify the conception of the embedded value.
本文透过财务视角，通过对支撑内含价值的会计假设进行分析，以达到对于内含价值简化理解的目地。
3
The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.