Legal Status of Accounting Standards in Companies Legislation

会计准则制定机构的性质因国而异。同样，给予会计准则的法律的支持也各不相同：明确承认会计准则、在预备性立法文件中明确承认、遵守或解释办法、承认为习惯或习惯法等。在接受调查的所有国家中，都对民主合法性与专门知识合法性之间的紧张关系进行了讨论。

The nature of the accounting standards setting bodies varies from countries to countries. In the same way, the legal backing given to the accounting standards differs as well : explicit recognition of the accounting standards, explicit recognition in the preparatory legislative documents, comply-or-explain approach, recognized as a custom or customary law, etc.. In all countries surveyed, there have been discussions over the tension between democratic legitimacy and expertise legitimacy.