Legal Status of Accounting Standards in Companies Legislation

会计准则制定机构的性质因国家而异。同样，对会计准则的法律支持也各不相同：明确承认会计准则、在预备立法文件中明确承认、遵从或解释方式、承认为惯例或习惯法等。在所有被调查的国家中，都有关于民主合法性和专家合法性之间紧张关系的讨论。

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.