However, the accounting standards’ force adeffect in exempting or confirming accounting responsibility is catholically deemed abating, for the reason that accounting profession obeys formality logos, while legal profession obeys result logos, respectively.
然而,会计准则在解除或确定会计责任的争端中的法律效力,普遍认为是因会计界和法律界分别遵从程序理性和结果理性的不同而大打折扣。
参考来源 - 论会计准则法律效力的法理分析及其提升的途径·2,447,543篇论文数据，部分数据来源于NoteExpress
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