Mountaintop Issues: From the Perspective of the SEC.
从美国证券交易委员会视角，探讨会计准则如何解决实践与理论的冲突，并指出对会计学生理解现实应用、政治动机及有实用价值的研究课题的意义。
Abstract The article discusses the significance of the issues addressed by the Securities and Exchange Commission about accounting standards in the resolution of the conflict between accounting practice and theory. The commentary would like to shed light to the following issues: (1) the interface between practice and theory; (2) real-world illustrations that will demonstrate to Accounting students the practical implications of the topics they have been discussing in class; (3) the political and practical motivations behind current developments; and, (4) research topics which have potential for pragmatic payoff.