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国际会计准则委员会核心准则的未来——美国SEC和FASB的反应
The Future of Core Standards of IASC

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国际会计准则委员会核心准则的未来——美国SEC和FA....pdf (178.6Kb)
Date
2001-08-15
Author
葛家澍
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  • 管理学院-已发表论文 [5969]
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Abstract
本文讨论和分析国际会计准则委员会核心准则的过去与未来。着重研究来自IOSCO成员对核心准则的反应 ,特别是关注美国的反应。笔者相信 :接受和应用一套单一的、高质量的核心准则是未来的趋势。随着核心准则的改进将更加可比、透明和充分披露 ,越来越多的包括美国在内的国家和地区将会接受外国私人证券发行人按国际会计准则编制的财务报表。因此 ,对于核心准则的前途 ,作者的结论是 :前景是光明的 ,而道路是曲折的
 
This article focuses its attention on the responses related to the core standards from IOSCO's members, especially from the U.S.A.However, the article believes that acceptance and application of a set of single high quality core standards are the future trend. In the wake of improving IASC standards with more comparable, transparent and full disclosure information, more and more countries including U S A. would accept the financial statements of foreign private issuers that are prepared using the standards promulgated by the IASC.Hence, with respect to the future of core standards, the author concludes that the prospect is bright, but the road is still tortuous.
 
Citation
会计研究,2001,(08):2-8,64
URI
https://dspace.xmu.edu.cn/handle/2288/139373

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