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iasb gai jin jin rong ye wu hui ji zhun ze zong shu
Pages: 8-12
Year: Issue:  1
Journal: Financial Accounting

Abstract: <正>在次贷危机中,会计准则暴露了操作框架不完善、具有顺周期经济后果等问题,对金融危机起了助推效应。针对上述问题,2008年下半年以来,国际财务报告理事会(IASB)加强与美国财务会计准则理事会(FASB)以及
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