三大审计公司于1970年通知美国注册会计师协会，他们对会计原则委员会缺乏信心

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY Accounts of Chemical Research Pub Date : 2021-08-27 DOI:10.2308/aahj-2021-014

S. Zeff

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引用次数: 1

摘要

这篇文章的目的是在文献中首次展示，1970年11月，八大审计事务所中三家的高级合伙人写了一封信，通知美国注册会计师协会他们对会计原则委员会(APB)缺乏信心。这些信件是由“尴尬”和备受批评的16号意见和17号意见引起的，这些意见涉及利益和无形资产的集中核算。

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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Three Big 8 Audit Firms Notify the AICPA in 1970 of Their Lack of Confidence in the Accounting Principles Board

The aim of this article is to display, for the first time in the literature, the letters written in November 1970 by the senior partners of three of the Big 8 audit firms, notifying the AICPA of their lack of confidence in the Accounting Principles Board (APB). The letters were provoked by the “embarrassing” and much criticized Opinions 16 and 17 on accounting for pooling of interests and intangible assets.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.

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