High-quality accounting information is based on high -quality accounting standards, and different accounting standard setting models have vital importance on accounting standards quality.

高质量的会计信息要以高质量的会计准则为前提，而不同的会计准则制定模式将对会计准则质量产生重大影响。

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Therefore, it has a great realistic significance to probe into the accounting standard-setting problem.

因此，对会计准则制定问题进行研究具有重大的现实意义。

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Obviously, regulators and accounting standard setting organizations should be concerned that this could occur.

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He should at least step down until the performance of KPMG in the audit of HBOS, and accounting standard setting, has been properly and independently investigated.

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While the study suggests that confidence in the standards will improve with familiarity, as investors and analysts educate themselves the debate will move to the standard-setting process as well as the governance of the International Accounting Standards Board.

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