Transparency Unveiled: Financial Crisis Prevention through Accounting Reform

被引：4
|
作者：
Mosso, David
机构：
来源：
ACCOUNTING HORIZONS | 2010年 / 24卷 / 01期
关键词：
D O I：
10.2308/acch.2010.24.1.95
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
SYNOPSIS: In this commentary, I propose a new accounting model, in which accounting reports measure wealth and provide information that can diagnose financial health. I argue that my proposed model addresses the major weaknesses of the existing choice-based GAAP model, and the proposed model has the potential to support a much more effective and efficient standard-setting process.
引用
收藏
页码：95 / 107
页数：13
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