Response to FASB Exposure Draft, "Proposed Statement of Financial Accounting Concepts--Using Cash Flow Information in Accounting Measurements"
评论了美国财务会计准则委员会（FASB）关于在财务报告中使用折现现金流量的概念澄清工作，包括现值计算的概念框架开发、实施以及分子调整与分母调整的比较。
Abstract Comments on the Financial Accounting Standards Board's (FASB) efforts to clarify concepts dealing with the use of discounted cash flows in financial reporting. Development of a conceptual framework for present value computations; Implementation of the conceptual framework; Comparison of numerator adjustment against denominator adjustment.