Financial Reporting in U.S. Capital Markets: International Dimensions.
概述了美国证券交易委员会在财务报告中的角色及其规则制定与解释权，并探讨了其与国际会计准则制定的关系及目标。
Abstract This article provides an overview of the role of the U.S. Securities and Exchange Commission in financial reporting and its rule-making and interpretive authority. The U.S. Congress created the Securities and Exchange Commission to restore and maintain investor confidence after the 1929 stock market crash. The goal of the Commission's disclosure system is to prevent misleading or incomplete financial reporting, thereby encouraging and facilitating informed decisions by the investing public. The author of this article outlines the commission's relationship with private-sector standard setting, involvement in international standard setting as well as the commission objectives for international standard setting.