The key point of solving the conflict between flexibility and certainty is how to regulate the discretion of the courts, SEC, FASB and AICPA to interpret materiality.

  • 解决重大性标准的灵活性和确定性之间冲突的关键是如何约束各级法院、SEC、FASB和AICPA在解释重大标准时合理地行使自由裁量权。

  • 互联网摘选 2025-01-19 23:55:15

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