Semiotics, Hermeneutics and Cash: An Essay on the True and Fair View

L. Cunningham
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引用次数: 9

Abstract

Cash is king. As countries struggle to develop accounting standards that translate across borders, the cash flow statement is a promising place to look. This essay reviews global accounting practices in several countries, showing how angst expressed in concepts such as semiotics and hermeneutics are both fascinating and unnecessary. In doing so, it considers continuing weaknesses in the US regulatory model, including in the Sarbanes-Oxley Act, and shows ways that markets have been ahead of regulators in developing convergence in financial reporting.
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符号学、解释学与现金:真与公平观随笔
现金为王。在各国努力制定跨国界适用的会计准则之际,现金流量表是一个很有希望的研究对象。本文回顾了几个国家的全球会计实践,展示了符号学和解释学等概念中表达的焦虑是如何既迷人又不必要的。在此过程中,它考虑到了包括《萨班斯-奥克斯利法案》(Sarbanes-Oxley Act)在内的美国监管模式中持续存在的弱点,并展示了市场在发展财务报告趋同方面走在监管机构前面的方式。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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