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会计准则主要有职业组织制订为主、独立机构制订为主与政府制订为主三种模式。 一、职业组织制定模式 职业组织制订的特点在于会计准则制订机构直接由会计师协会控制。比如美国在1973年6月“财务会计准则委员会”成立之前的两个准则制订机构“会计程序委员会”与“会计原则委员会”都直接隶属于美国注册会计师协会。这种模式还包括英国1990年改组前的会计准则委员会和被国际会计准则理事会(IASB)取代的原国际会计准则委员会(IASC)。这一模式大多存在于判例法系的国家,就法律环境而言,英美从未出现过类似法国十七世纪《萨瓦里法典》那样的统一大法对会计实务加以规范。实践中会计惯例与会计师的职业判断起主要作用,从某种程度上说,这会形成一种路径依赖,
The accounting standards mainly include the formulation of professional organizations, the formulation of independent institutions and the formulation of the three main modes by the government. First, the professional organization development model Occupational organizations formulated characteristic is that the accounting standards development agencies directly under the control of the Institute of Accountants. For example, in the United States in June 1973 before the establishment of the “Financial Accounting Standards Board,” the two guidelines body “Accounting Procedural Commission” and “Accounting Principles Board” are directly affiliated with the American Institute of Certified Public Accountants. This model also includes the UK’s accounting committee before the restructure in 1990 and the former International Accounting Standards Board (IASC) which was replaced by the International Accounting Standards Board (IASB). Most of this model exists in the jurisprudence countries. As far as the legal environment is concerned, the United States and Britain have never had any unified law like the Savariary Code of France in the seventeenth century that regulated the accounting practice. In practice, accounting practice and accountant’s professional judgment play a major role, to a certain extent, this will form a path dependence,