国际会计标准委员会的业务程序征求意见和展开评论的过程是国际会计标准委员会的成功所必须的。这一过程不仅为使财务报表的编制者、审计者和使用者能有机会对应当采用的会计标准发表意见，而且也为保持国际会计标准的质量所必需。在拟定标准的过程中，国际会计标准委员会... The process of IASB business process solicitation and comment process is necessary for the success of IASC. Not only does this process give financial statements preparers, auditors and users the opportunity to voice opinions on the accounting standards that should be adopted, but it is also necessary to maintain the quality of international accounting standards. In the process of preparing standards, IASC ...