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英国重新组建的会计标准委员会(Accounting Standards Board,ASB)于1990年8月1日取代了原来的会计标准委员会(Accounting Standards Committee,ASC)成为新的会计标准制定机构。原会计标准委员会(ASC),是由英国六个会计职业团体组成的会计团体协商委员会(CCAB)于70年代组建的,近年来它经常受到来自各方面的批评。英国重组会计标准委员会很大程度上照搬了美国的模式,新会计标准委员会(ASB)负责起草和发布会计标准,同时组建了财务报告理事会(Financial Reporting Council)负责制定政策和筹集资金。新的会计标准委员会和财务报告理事会都不再置于会计职业团体的“保护
The newly established Accounting Standards Board (ASB) in the UK replaced the original Accounting Standards Committee (ASC) on August 1, 1990 to become the new accounting standard setting body. The original Accounting Standards Board (ASC), formed by the Accounting Group Consultative Committee (CCAB), a group of six UK accounting professionals, was formed in the 1970s and in recent years has often received criticism from various sources. The Reorganization of Accounting Standards Board of the United Kingdom largely copied the American model. The New Accounting Standards Board (ASB) was responsible for drafting and issuing accounting standards. It also set up the Financial Reporting Council to formulate policies and raise funds. New Accounting Standards Board and Financial Reporting Council are no longer placed in accounting professional groups "protection