Risk and Financial Reporting: A Summary of the Discussion at the 1997 AAA/FASB Conference.
总结了1997年美国会计协会与财务会计准则委员会联合举办的'风险与财务报告'会议讨论，探讨学术研究对会计辩论的影响，并评估财务报表中风险披露的会计准则。
Abstract Opinion. Provides a summary of the `Risk and Financial Reporting' sessions at the 1997 conference sponsored by the American Accounting Association (AAA) and the Financial Accounting Standards Board (FASB). Effect of academic research on accounting debates; Evaluation of accounting standards for risk disclosures in financial statements.