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ID:345608
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时间:2017-07-26
《会计准则:它们的经济和社会后果【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、本科毕业论文(设计)外文翻译外文题目AccountingStandards:TheirEconomicandSocialConsequences外文出处AccountingHorizonsVol.4.Issue.3,2009外文作者BROWNVICTORH原文:AccountingStandards:TheirEconomicandSocialConsequencesFASBthinktheaccountingstandardshavethepotentialconsequences--economic,socialandpolitical.Amongt
2、hoseinvolvedandinterestedinthestandardsettingprocess--preparers,users,auditors,andothers--thereiswidespreadagreementaboutthreepoints.Thefirstisthatstandardsoffinancialaccountingandreportingareneeded,asissomemechanismforsettingthesestandards.TheFASBistheprivatesectorgrouppresently
3、chargedwiththatresponsibility.Thesecondisthatchangingaccountingstandardswillhaveconsequentialeffectsofsomesort.Indeed,theveryprocessofchangingaccountingstandardsstemsfromthebeliefthatfinancialinformationpreparedinaccordancewiththesestandardscanmakeadifferenceinthedecisionsreached
4、bythoseusingtheinformation.Third,mostacceptthenotionthatcost/benefitconsiderationsshouldenterintosettingaccountingstandards.Changesshouldbemadeonlywhenexpectedbenefitsexceedanticipatedcosts.Beyondthesethreepoints,however,thereislittleagreementtobefound.Accountingproposalstypicall
5、yencounteradiversityofresponsebothwithinandamongconstituentgroups--concerningbothwhattheeconomicconsequencesofaproposalwillbeandhowtheseconsequencesshouldbefactoredintotheproposalfinallyadopted.COSTSANDBENEFITSAmongtheconsequencesofchangingaccountingstandardsareeconomicbenefitsan
6、deconomiccosts.TheFASBmustconstantlybeawareofboth.ThisisbecauseoneofthepreceptsthattheFASBfollowsinconductingitsactivitiesistopromulgatestandardsonlywhentheexpectedbenefitsexceedperceivedcosts.Fullyapplyingthispreceptimplies,atleastnotionally,theabilitytoidentifyallbenefitsandcos
7、tsandtoputadollarvalueonthem.Additionally,dollarbenefitsandcostswouldbeidentifiedintermsofwhatsegmentsofsocietywouldbeaffectedbythem.Inthisway,judgmentsonstandardscouldbemadeinlightofknowledgeaboutboththeaggregatesocietalcostorbenefitofadoptingthestandardsandaboutthemannerinwhich
8、thecostsandbenefitswouldbeshared--thewea
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