Lease accounting: Principles-based or just an agreement in principle?

PAUL B.W. MILLER; PAUL R. BAHNSON

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Lease accounting: Principles-based or just an agreement in principle?

机译：租赁会计：基于原则还是原则上只是协议？

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Many claim that "principles-based" accounting standards are superior to "rules-based" standards. For example, the chair of the International Accounting Standards Board, Sir David Tweedie, made this proclamation in a 2008 speech in Toronto: "The use of principles should eliminate the need for anti-abuse provisions. It is harder to defeat a well-crafted principle than a specific rule which financial engineers can bypass."

机译：许多人声称“基于原则”的会计标准优于“基于规则”的标准。例如，国际会计准则理事会主席戴维·特威迪爵士（David Tweedie）爵士在2008年多伦多的一次演讲中宣布了这一宣言：“原则的使用应消除对反滥用条款的需求。原则，而不是金融工程师可以绕过的特定规则。”

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来源
《Accounting Technology》 |2010年第15期|p.20-21|共2页
作者
PAUL B.W. MILLER; PAUL R. BAHNSON;
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作者单位

University of Colorado at Colorado Springs;

Boise State University;

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正文语种 eng
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7. Changing from a rules-based to a principles-based accounting logic: a Review [O] . Silva Guerreiro Marta Alexandra, Rodrigues Lúcia Lima, Craig Russell 2014

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Lease accounting: Principles-based or just an agreement in principle?

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