Roland S. Hill and Joseph V. Weber on Current Developments.
评论美国会计领域的最新发展，包括租赁会计规则的最终确定、非营利组织折旧确认以及SEC发布的会计指引。
Abstract Comments on the developments related to accounting in the U.S. Finalization of rules addressing lease accounting issues; Recognition of depreciation by not-for-profit; Accounting guidance issued by the Securities and Exchange Commission.