Characteristics of High Quality Accounting Standards.
评论了美国财务会计准则委员会提出的高质量会计准则标准，涉及财务报表要素、财务披露程度及准则制定中的因素。
Abstract Comments on the criteria proposed by the U.S. Financial Accounting Standards Board on characterizing high quality accounting standards. Elements necessary in financial statements; Extent of financial disclosures; Factors that should be included in the development of accounting standards.