【摘要】 本文从考察全球财务报告与美国公认会计原则(GAAP)的关系入手,讨论了全球财务报告课程中应涵盖的内容以及业界对财务报告普遍存在的一些误解。探讨了会计理论研究如何发挥对准则制定的指导作用,以及为什么理论研究能对准则制定有重要指导作用,在此基础上,提出了与国际会计准则理事会的技术议程以及与财务报告全球化相关的研究课题。更多还原

【Abstract】 This paper identies challenges and opportunities created by global nancial reporting for the education and research activities of U.S. academics. Relating to education, after overviewing the relation between global nancial reporting and U.S.GAAP, it offers suggestions for topics to be covered in global nancial reporting cur-ricula and claries common misunderstandings about the concepts underlying nancialreporting. Relating to research, it explains how and why research can provide mean-ingful input into standard-setting, and identies questions that can motivate research related to topics on the International Accounting Standards Board’s technical agenda and to the globalization of nancial reporting.更多还原