【摘要】：正2008年10月16日IASB和FASB聯(lián)合發(fā)布了討論稿《財務(wù)報表列報的初步觀點》(以下簡稱討論稿)。在對反饋意見進(jìn)行了多次討論之后,IASB于2010年7月1日發(fā)布了關(guān)于已形成的暫時性決定的征求意見稿,對討論稿的內(nèi)容進(jìn)行了修改,但由于這一系列的成果對報表結(jié)構(gòu)變動較大,引起了各方爭議。IASB和FASB之間也存在較大分歧,導(dǎo)致該項目完成時間不斷推遲,前景黯淡。而其中引起廣泛爭議的一個問題就是如何將財
[Abstract]:On October 16, 2008, IASB and FASB jointly issued the preliminary views on the presentation of Financial statements (hereinafter referred to as the discussion draft). After many discussions on the feedback, IASB issued a draft of the provisional decision on July 1, 2010, which modified the content of the discussion draft, but because of the great changes in the report structure caused by this series of results, there are also great differences between FASB and IASB, which leads to the delay of the completion of the project and the bleak prospect. And one of the most controversial issues is how to make money.
【作者單位】： 華中科技大學(xué)管理學(xué)院;中南財經(jīng)政法大學(xué)會計學(xué)院;
【分類號】：F231.5
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本文編號：2511258