American Accounting Association Committee on Accounting and Auditing Measurement, 1989-90.
介绍了美国会计协会委员会对财务报告的看法，涵盖财务报告未来、会计期望差距、财务报表不完整性、子公司、债务伪装成权益、计量系统标准及计量绩效性质。
Abstract Presents the American Accounting Association Committee on Accounting and Auditing's observations regarding financial reporting. Includes the future of financial reporting; Accounting expectations gap; Incompleteness of financial statements; Subsidiaries; Debt disguised as equity; Criteria for a measurement system; Nature of measurement performance.