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7月25日,美国证券交易委员会(SEC)发布了一份题为《对美国财务报告体系采用以原则为基础的会计制度的研究》的工作人员研究报告,对美国财务报告系统中采用基于原则的会计准则制定方法(Principles-based standards)的可行性进行了探讨。该研究报告是由《萨班斯法案》(Sanbanes-O
On July 25, the Securities and Exchange Commission (SEC) issued a staff study entitled “A Study on the Adoption of a Principles-Based Accounting System in the U.S. Financial Reporting System” and based on the principles of the U.S. financial reporting system Discusses the feasibility of developing the Principles-based standards. The study was published by the Sanbanes-O