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有关会计准则制定模式的论争乃是继美国安然破产和世通丑闻曝光之后会计理论和实务界共同关注的焦点问题,其中美国的反映更是强烈。《2002萨班斯-奥克斯利法》要求美国证券交易委员会对以原则为基础的会计标准进行研究,并在该法开始实施一年内向国会提交相关研究报告。在此背景下,美国证券交易委员会于2003年7月25
The controversy over the mode of accounting standards development is the focus of common concern between accounting theory and substantive circles after the Enron bankruptcy and the World Bank scandal in the United States. Among them, the United States has reflected even more strongly. The Sarbanes-Oxley Act 2002 requires the Securities and Exchange Commission to conduct a study of principle-based accounting standards and to submit relevant studies to Congress within one year of the Act’s start. In this context, the United States Securities and Exchange Commission in July 2003 25