高质量会计准则的重要性

The Importance of High Quality Accounting Standards.

Accounting Horizons · 1998
被引 1
人大 BABS 3

中文导读

反思高质量会计准则的必要性,介绍1998年3月美洲证券监管委员会发起的投资者教育活动,并解释高质量会计准则对市场监管的关键作用。

Abstract

Abstract Reflects on the need for high quality accounting standards. Information on the investor education campaign that will be launched by the Council of Securities Regulators of the Americas in March 1998; Concerns of the United States Securities and Exchange Commission on accounting standards; Explanation that establishing and maintaining high quality accounting standards are critical to our approach to market regulation.

会计准则市场监管投资者教育财务会计