Material Misstatement of What? A Comment on Smieliauskas et al., ‘A Proposal to Replace “True and Fair View” with “Acceptable Risk of Material Misstatement” ’

DAVID ALEXANDER

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Material Misstatement of What? A Comment on Smieliauskas et al., ‘A Proposal to Replace “True and Fair View” with “Acceptable Risk of Material Misstatement” ’

机译：重大错误陈述是什么？关于Smieliauskas等人的评论，“用“重大错误陈述的可接受风险”代替“真实和公正的观点”的提案”

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This comment explores theoretical and practical aspects of the Smieliauskas et al. (2008), ‘A Proposal to Replace “True and Fair View” With “Acceptable Risk of Material Misstatement”, and develops the ideas outlined there. It is argued that these proposals are helpful, but theoretically incomplete. Theoretical developments relating to accounting aspects are offered, and proposed for others to take further. The pragmatic implications suggest difficulties in the operationalization of the ideas of the original paper in a world of multiple and inconsistent user needs.

机译：该评论探讨了Smieliauskas等人的理论和实践方面。（2008），“用“重大错误陈述的可接受风险”代替“正确和公正的看法”的提案，并提出了此处概述的想法。有人认为这些建议是有帮助的，但理论上是不完整的。提供了有关会计方面的理论发展，并建议其他人进一步研究。务实的含义表明，在用户需求多种多样且不一致的世界中，原始论文的思想难以实现。

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《Abacus》 |2010年第4期|p.447-454|共8页
作者
DAVID ALEXANDER;
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原文格式 PDF
正文语种 eng
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关键词
Material misstatement; Risk reporting; True and fair view;

机译：重大错报;风险报告;真实;公正的看法;

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Material Misstatement of What? A Comment on Smieliauskas et al., ‘A Proposal to Replace “True and Fair View” with “Acceptable Risk of Material Misstatement” ’

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