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本文讨论和分析国际会计准则委员会核心准则的过去与未来。着重研究来自IOSCO成员对核心准则的反应 ,特别是关注美国的反应。笔者相信 :接受和应用一套单一的、高质量的核心准则是未来的趋势。随着核心准则的改进将更加可比、透明和充分披露 ,越来越多的包括美国在内的国家和地区将会接受外国私人证券发行人按国际会计准则编制的财务报表。因此 ,对于核心准则的前途 ,作者的结论是 :前景是光明的 ,而道路是曲折的
This article discusses and analyzes the past and future of the IASB core guidelines. Focusing on IOSCO members’ reaction to the core guidelines, with a particular focus on the U.S. reaction. I believe: acceptance and application of a single, high-quality core criteria is the future trend. As core standards improvements will be more comparable, transparent and fully disclosed, more and more countries and regions, including the United States, will accept the financial statements prepared by foreign private equity issuer in accordance with IAS. So, for the future of the core norms, the authors conclude that: the future is bright and the road is winding