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一、对两种会计准则导向的评析安然等一系列会计丑闻发生后,美国社会各界对会计准则的规则基础模式提出了广泛的批评,认为这是美国会计准则不能适应经济环境变化的主要原因。美国《萨宾纳斯—奥克斯莱法案》要求证券交易委员会(SEC)对采用原则基础模式进行可行性研究,作为会计?
First, the two accounting standards-oriented analysis After Enron and a series of accounting scandals, the United States from all walks of life on the accounting rules of the rules-based model has been widely criticized that this is the United States accounting standards can not adapt to changes in the economic environment is the main reason. The U.S. Sabinas-Oxley Act requires the Securities and Exchange Commission (SEC) to conduct a feasibility study on adopting the principle-based model as an accounting tool.