Role of the Time Value of Money in Financial Reporting.
调查了财务报告中货币时间价值的处理方法，包括美国财务会计准则委员会成立工作组解决该问题以及会计中折现的定义。
Abstract Surveys the treatments of the time value of money in financial reporting. Financial Accounting Standards Board's convening of a task force to address the issue; Definition of `discounting in accounting.'