FASB致从业者:“实质重于形式”对我来说,但对你来说不是——一个道歉

Pub Date : 2022-10-31 DOI:10.1515/ael-2022-0046
Dov Fischer
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引用次数: 0

摘要

这是对Williams, P. F.(2022)的道歉。会计中实质重于形式的衰落:一个有问题的二分法。会计、经济和法律:对Fischer, D.、Ellman, O.和Schochet, S.(2021)的一种共同批判。会计中实质重于形式的衰落。《会计、经济与法律:一个共同的观点》,2009年12月。“实质重于形式”的概念传统上一直是执业会计师的指导原则。近年来,美国财务会计准则委员会(FASB)取消了个别从业人员的特权,以有机地发展公认会计准则。在fasb之前的时代,GAAP确实是一个自下而上的被普遍接受的框架。目前,美国财务会计准则委员会拥有决定何时形式符合经济实质以及何时形式应弯曲以符合会计理论的特权。
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FASB to Practitioners: ‘Substance Over Form’ for Me but Not for Thee – An Apologia
Abstract This an apologia to Williams, P. F. (2022). The decline of substance over form in accounting: A problematic dichotomy. Accounting, Economics, and Law: A Convivium critique of Fischer, D., Ellman, O., & Schochet, S. (2021). The decline of substance over form in accounting. Accounting, Economics, and Law: A Convivium, 20190052 article about the decline of substance over form in accounting. The concept of “substance over form” has traditionally been a guiding principle for practicing accountants. In recent years, FASB has taken away the prerogative from individual practitioners to organically evolved GAAP. In the pre-FASB era, GAAP was indeed a bottom-up generally-accepted framework. Nowadays, FASB appropriates to itself the privilege to decide when form conforms with economic substance and when form should be bent to correspond to accounting theory.
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