Show simple item record

dc.contributor.author葛家澍
dc.date.accessioned2017-11-14T01:07:58Z
dc.date.available2017-11-14T01:07:58Z
dc.date.issued2001-08-15
dc.identifier.citation会计研究,2001,(08):2-8,64
dc.identifier.issn1003-2886
dc.identifier.otherKJYJ200108000
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139373
dc.description.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
dc.description.abstractThis 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.
dc.language.isozh_CN
dc.subject核心准则
dc.subject调节
dc.subject接受
dc.subject高质量
dc.title国际会计准则委员会核心准则的未来——美国SEC和FASB的反应
dc.title.alternativeThe Future of Core Standards of IASC
dc.typeArticle


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record