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泽夫先生是美国著名会计学者,美国赖斯大学教授。1977年被美国会计学会评为世界杰出会计教授。1985年至1986年度任美国会计学会会长。1988年被美国会计学会选为杰出会计教育家。泽夫教授现为美国财务会计准则委员会顾问委员会成员。1989年10月14日,泽夫先生到我院演讲,受到热烈欢迎。他的演讲题目是“会计准则的制定”。本文是根据泽夫先生发表在英国《会计师杂志》上的文章摘译过来的,其内容与在我院演讲的内容基本一致。他介绍的美国、英国、加拿大、澳大利亚、新西兰等国家制定会计准则的经验教训,对制定适合我国国情的会计准则有一定的借鉴作用。
Mr. Zeff is a famous American accounting scholar, a professor at Rice University in the United States. In 1977 by the American Institute of Accounting as the world’s outstanding accounting professor. From 1985 to 1986, he was president of American Accounting Association. In 1988 by the American Institute of accounting as outstanding accounting educator. Professor Sev is now a member of the advisory committee of the Financial Accounting Standards Board. On October 14, 1989, Mr. Zeff delivered a speech in our hospital and was warmly welcomed. His speech is “Accounting Standards Development.” This article is based on an excerpt from Mr. Zeff’s article published in the British Journal of Accountants, whose content is basically consistent with the speech delivered in our hospital. He introduced the experiences and lessons from the United States, Britain, Canada, Australia, New Zealand and other countries in formulating accounting standards and has some reference to formulating accounting standards that suit China’s national conditions.