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the spiritof accounting

机译:会计精神

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摘要

In "The Spirit of Accounting" and more thoroughly in our book, The FASB: The People, the Process, and the Politics, we've described the Financial Accounting Standards Board's political history, noting that it was initially controlled by the auditor constituency because of its close ties to and dependence on the American Institute of CPAs for its initial credibility. That situation lasted only a few years after its founding in 1973, followed by about 25 years of preparer domination fueled by the board's vulnerability arising from its need for corporate contributions.
机译:在“会计精神”以及我们的《 FASB:人员,流程和政治》一书中更全面地介绍了财务会计准则委员会的政治历史,并指出该会计准则最初是由审计师选区控制的,因为它与美国CPA协会的紧密联系和依赖性最初的信誉。自1973年成立以来,这种情况仅持续了几年,其后约25年的准备者统治时期,由于董事会因需要公司捐款而容易受到影响而加剧。

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