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美国在制定企业公认会计准则方面的经验与教训(下)
Authors
陈少华
Publication date
1 January 1998
Publisher
Abstract
在运作过程,APb仍然受到社会各界的猛烈批评。这些批评主要包括以下几个方面: 第一,由于缺乏一套较完整的概念结构,APb对许多会计问题都是采用就事论事的解决办法。结果是,APb成员对许多问题的讨论缺乏一个共同的基础,各个会计准则之间缺乏协调性。除此之外,相关利益集团也无法预测APb对某个会计问题即将采取的措施
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Last time updated on 23/08/2016