Financial Reporting: Current Problems and Their Implications for Systematic Reform
Financial Reporting: Current Problems and Their Implications for Systematic Reform
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财务报告：当前问题及其对系统改革的影响
DOI：
10.1080/00014788.1990.9729407
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发表时间：
1990
影响因子：
1.7
通讯作者：
G. Whittington
中科院分区：
文献类型：
--
作者：
D. Tweedie;G. Whittington
在过去五年左右的时间里，财务报告在英国和其他地方一直是一个非常创新的领域。诸如表外融资、复杂资本问题的会计处理以及最近的品牌会计等问题已经成为相当有争议的问题，并被广泛认为是标准制定机构应该处理的“问题”。本文的目的是研究其中的一些问题，并找出它们的共同特征。然后，我们考虑标准制定者可能采用的系统原则，以便处理这些共同特征，从而消除或至少减轻问题。
Financial reporting has been an area of exceptional innovation in the UK and elsewhere during the past five years or so. Such issues as off-balance sheet financing, accounting for complex capital issues and, more recently, accounting for brand names have become matters of considerable contention and are widely regarded as ‘problems’ with which the standard setting bodies should deal. The object of this paper is to examine a number of these problems and to identify their common characteristics. We then consider possible systematic principles which the standard setters might adopt in order to cope with these common characteristics and thus eliminate, or at least alleviate, the problems.