The demise of the drive to bring international standard-setting to the U.S

PAUL B.W. MILLER; PAUL R. BAHNSON

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The demise of the drive to bring international standard-setting to the U.S

机译：将国际标准制定带入美国的动力消亡

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We're drafting this column in January, when many were surely puzzling over Securities and Exchange Commission Chief Accountant Jim Kroeker's December announcement that the commission would not, after all, decide by year end whether the International Accounting Standards Board and International Financial Reporting Standards would replace the Financial Accounting Standards Board andU.S.GAAP. We explain how to interpret his statement and then describe its context and the fallout of events in Europe. Our main point: The quixotic quest to create uniform international standards is dead and done. Those who take Kroeker's words literally are likely to think this demurral is just another round of Washington's favorite game of "Kick the Can" that tediously postpones decisions. To usi however, his message is profoundly different.

机译：我们正在1月份草拟此专栏，当时许多人肯定对美国证券交易委员会首席会计师吉姆·克鲁克（Jim Kroeker）在12月发布的公告感到困惑，该公告称，该委员会毕竟不会在年底之前决定国际会计准则理事会和国际财务报告准则是否会取代财务会计准则委员会和美国通用会计准则。我们将解释如何解释他的陈述，然后描述其背景和欧洲事件的影响。我们的主要观点：建立统一的国际标准的古怪追求已成定局。那些从字面上理解克鲁克的话的人可能会认为，这种反感是华盛顿最喜欢的另一轮“踢罐头”游戏，它乏味地推迟了决策。对我们来说，他的信息截然不同。

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《Accounting today》 |2012年第2期|p.16-17|共2页
作者
PAUL B.W. MILLER; PAUL R. BAHNSON;
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University of Colorado at Colorado Springs;

University of Colorado at Colorado Springs;

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正文语种 eng
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The demise of the drive to bring international standard-setting to the U.S

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