作为会计准则理论的主要使用者,会计准则制定者(Accounting Standard Setters)要在许多纷繁复杂、观点迥异实证会计理论的理论说教中选财务会计理论择一种用以有效指导工作财务会计理论,常常感到为难。
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the accounting standard-setters 会计准则制定者
Undermining that effort, on Thursday American accounting standard-setters watered down a mark-to-market provision that would have forced banks to value their assets at market prices.
破坏这个努力的事件是:周二美国会计标准制定者淡化了一项迫使银行将其资产价值达到市场价格的按市值计价条款。
But the principle defence of standard-setters is that enhancing financial stability is not the purpose of accounting.
只是标准制定者的原则性辩护在于,提高金融稳定并非会计的真正意图。
For a start, the widening split between accounting standard-setters is a huge difficulty.
一开始,会计准则制定者分歧加剧就是一个大问题。
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