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hui ji cheng xu wei yuan hui de shi dai :1936 1959 nian
Author(s): 
Pages: 49-55
Year: Issue:  10
Journal: Finance and Accounting Monthly

Keyword:  注册会计师审计公共会计师行业会计程序委员会会计原则委员会;
Abstract: 在罗斯福政府对金融市场的严格监管下,美国证监会曾长期坚持基于事实的信息披露规则。会计程序委员会表面上遵循了上述监管理念,但也逐步添加了递延所得税、商誉、存货跌价准备、企业合并、合并财务报表等失当规则。公认会计原则实际上是“甲方”(上市公司)各种会计做法的大杂烩,由此所引起的争端,最终导致会计程序委员会被会计原则委员会取代。
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