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(四)ASB《财务报告原则公告》的主要内容受美国的影响,英国的会计准则制定机构亦开始制定类似于财务会计概念框架的文件,用以指导会计准则的制定工作。1976年7月,英格兰和威尔士特许会计师协会(简称ICAEW)当时所属的会计准则筹划委员会发表了一份题为《公司报告》的征求意见稿
(IV) Main Content of ASB’s “Financial Reporting Principles Announcement” Influenced by the United States, the UK’s accounting standards setting bodies have also started to develop documents similar to the conceptual framework of financial accounting to guide the preparation of accounting standards. In July 1976, the accounting standards planning committee for the then Chartered Accountants Association of England and Wales (ICAEW) published an Exposure Draft entitled “Corporate Report”