Response to the FASB Invitation to Comment, "Recommendations of the AICPA Special Committee on Financial Reporting and the Association for Investment Management and Research"
本文是美国注册会计师协会对FASB关于财务报告指南征求意见的正式回应，讨论了财务报告的相关性、基于价值的会计模型和预测财务报表。
Abstract Presents the American Institute of Certified Public Accountants' response to the US Financial Accounting Standards Board's invitation to comment on financial reporting guidelines and the association for investment management and research. Relevance of financial reporting; Value-based accounting model; Forecasted financial statements.