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长期以来,美国财务会计准则委员会(FASB)与国际会计准则委员会(IASC)在准则制订上采取了截然不同的模式。FASB 采取的是以规则为基础的准则制订模式,IASC 采取的是以原则为基础的准则制订模式,两者究竟孰优孰劣,一直争执不下。然而,美国自2001年11月发生安然会计丑闻之后,又相继发现世通、施乐等公司财务造假,于是要求一般公认会计准则(GAAP)以原则为基础的呼声日高。2002年10月21日,FASB 正式发布“以原则为基础的美国会计准则
For a long time, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASC) have taken very different approaches to norm-setting. The FASB takes a rule-based approach to norm-setting and the IASC takes a principle-based approach to norm-setting. However, following the Enron accounting scandal in November 2001, the United States also found that financial frauds such as WorldCom and Xerox have subsequently caused the generally accepted accounting principles (GAAP) to raise the bar on the principle. October 21, 2002, FASB officially released ”principle-based accounting standards in the United States