英语翻译IFRS and the Accounting ConsensusShyam Sunder.Accounting Horizons.Sarasota:Mar 2009.Vol.23,Iss.1; pg.101,11 pgsAbstract A broad consensus in accounting favors principles over rules to guide creation of a uniform high-quality set of standa

英语翻译IFRS and the Accounting ConsensusShyam Sunder.Accounting Horizons.Sarasota:Mar 2009.Vol.23,Iss.1; pg.101,11 pgsAbstract A broad consensus in accounting favors principles over rules to guide creation of a uniform high-quality set of standa
英语翻译
IFRS and the Accounting Consensus
Shyam Sunder.Accounting Horizons.Sarasota:Mar 2009.Vol.23,Iss.1; pg.101,11 pgs
Abstract A broad consensus in accounting favors principles over rules to guide creation of a uniform high-quality set of standards for use everywhere,and granting monopoly power to a single body for this purpose.If implemented into policy,this consensus will discourage discovery of and evolution toward better methods of financial reporting,make it difficult to conduct comparative studies of the consequences of using alternative methods of accounting,promote substitution of analysis and thinking by rote learning in accounting classes,help discourage talented youth from collegiate programs in accounting,and probably endanger the place of accounting discipline in university curricula.Because the presumed benefits in the form of increased comparability of financial reports internationally or stateside are unlikely to be realized,the wisdom of undertaking these burdens remains questionable.The paper calls for a re-examination of the accounting consensus.
Keywords:accounting education; accounting standards; IFRS; uniformity.

英语翻译IFRS and the Accounting ConsensusShyam Sunder.Accounting Horizons.Sarasota:Mar 2009.Vol.23,Iss.1; pg.101,11 pgsAbstract A broad consensus in accounting favors principles over rules to guide creation of a uniform high-quality set of standa
国际财务报告准则和会计共识
希亚姆桑德.会计地平线.萨拉索塔：
2009年3月.第一卷.23日,国际空间站.1 ;指引.101 ,11素
摘要提出了一种广泛的共识会计规则的有利原则,以指导建立一个统一的高品质的一套标准,用于各地,并给予垄断权,以一个单一的机构为这一目的服务.如果落实到政策,这一共识将阻止发现和演化的更好的方法对财务报告,使人们难以进行比较研究的后果使用替代方法核算,促进替代的分析与思考死记硬背学习会计课程,有助于阻止优秀青年大学生的会计程序,并可能危及地方会计纪律,大学的课程.由于推定福利的形式,增加可比性的财务报告或美国本土的国际不太可能实现,是明智的这些负担仍值得怀疑.该文件要求重新审查会计共识.
关键词：会计教育;会计标准;国际财务报告准则;统一性.