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opinion FASB and private company reporting:Too little and too late

机译：FASB和私人公司的意见：太少太迟

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THE PACE OF CHANGE IN THE ACCOUNTing profession is not just constant - it takes place at breakneck speed. From the International Accounting Standards Board responsible for the issuance of global accounting standards, to the Internal Revenue Service, the Financial Accounting Standards Board, the Public Company Accounting Oversight Board and the Securities and Exchange Commission, there is no shortage of accounting news, some of which is considered groundbreaking in impact. Keeping up with the fast pace of change is often accomplished through daily news alerts from various organizations. However, the daily challenge of work life gets in the way, and thus many readers will often only have a basic knowledge of pending events, rather than an in-depth understanding of the issue. So what happens when one can finally find the time for some concentrated study focusing on a specific proposal? You might be surprised. A recent case in point: private company accounting and financial reporting standards. With a long history of promises by regulators to try and make private company accounting and reporting standards more relevant to the ultimate users, this topic has been in the news in some form for the past 30-plus years (remember the Big GAAP/Little GAAP discussions?). As a result, many accounting professionals might not have paid close attention to the recent revolution that occurred in the area of private company financial reporting standards.
机译：会计行业的变革步伐不仅是恒定的，而且还以惊人的速度发生。从负责发布全球会计准则的国际会计准则委员会到美国国税局，财务会计准则委员会，上市公司会计监督委员会和证券交易委员会，不乏会计新闻，有些这被认为具有开创性的影响。经常通过各种组织的每日新闻警报来跟上快速变化的步伐。但是，工作生活的日常挑战变得越来越困难，因此许多读者通常只会对即将发生的事件有基本的了解，而对问题的理解却不够。那么，当人们终于找到时间专注于一项特定提案的集中学习时，会发生什么呢？您可能会感到惊讶。最近的一个例子是：私人公司会计和财务报告标准。监管机构长期以来致力于使私人公司的会计和报告标准与最终用户更加息息相关的悠久历史，在过去的30多年中，这个话题已经以某种形式出现在新闻中（记住Big GAAP / Little GAAP讨论？）。结果，许多会计专业人士可能没有密切关注私人公司财务报告准则领域中发生的最新革命。

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  • 来源
    《Accounting Technology》 |2011年第7期|p.16-17|共2页
  • 作者

    Rose Marie L. Bukics;

  • 作者单位

    Rose Marie L. Bukics is a professor of accounting at Lafayette College in Easton, Pa.;

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