论文部分内容阅读
在会计实务中,人们普遍认为,企业进行账务处理及信息披露应遵循公认会计原则(GAAP)。然而,会计师们早就意识到GAAP并非“放之四海而皆准”的真理。GAAP在现实生活中的应用需要每个会计师的职业判断。在涉及会计师的诸多法律诉讼案件中,法院常会再次评判会计师将GAAP用于年度财务信息所作判断的恰当性,而且可能会同意或否决其中一些职业判断,但对会计师将GAAP用于中期财务信息所作的判断,则极少进行评判。关于这方面的一个经典案例是,共同技术基金公司起诉莱昂奈尔公司案(Republic Technology Fund.Inc.V.Lionel Corporation)。
In accounting practices, it is generally accepted that accounting practices and disclosures should be in accordance with Generally Accepted Accounting Principles (GAAP). However, accountants have long realized that GAAP is not a “one size fits all” truth. The use of GAAP in real life requires the professional judgment of each accountant. In many lawsuits involving accountants, the court often reevaluates the appropriateness of the accountants’ judgment on the use of GAAP for annual financial information and may agree or reject some of these professional judgments but instead of using GAAP for interim financial information by accountants Judgments, then rarely judged. A classic example of this is the mutual fund technology company suing the Republic Technology Fund. Inc. Lion Fleet.