Detail Let's Reassess Accounting Standards   Oleh:  Derieux, Samuel A. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 189 no. 5 (2000), page 82. Topik: ACCOUNTING; accounting standards Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.10 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel There comes a time for any set of rules when a thorough in - depth review is appropriate and necessary. For the accounting profession, globalization provides both the impetus and the opportunity. The profession needs to step back now and take a good, hard look at accounting standards - specifically those issued by FASB. We must recognize that other nations do not have, or necessarily want, the high degree of technical correctness reflected in current U.S. accounting standards. That is why we must take the time to perform a "self - assessment” - to look at the standards now in place and ask ourselves how well they are working. FASB’s recent release of a special report, Leases : Implementation of a New Approach, is a recognition of the need to review existing standards. That recognition should be extended to include all current standards. Would a self - assessment cause FASB to divert resources from some current issues ? Probably. Is that all bad? Not necessarily. Do complicated, highly technical accounting standards really serve the investing public well ? Or would U. S. and global markets be better served by simpler, more understandable standards uniformly applied ? Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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