1997AAA&FASB(12月)财务报告研讨会上,许多与会者围绕“什么是高质量会计准则(High Quality Accounting Standards)的属性(Attritutes)或特征(Characteristic)”这样一个问题展开了讨论。
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Setting high quality accounting standards.
制定出高质量的会计准则。
The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency.
高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。
Accounting standard and their accounting environment support each other, and the high quality accounting environment is the basis of carrying those high quality accounting standards.
会计准则与会计环境相互依存,高质量的会计环境是高质量会计准则得以实现的基础,而高质量会计准则的实施会促使我们积极改善会计环境。
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