观点会计准则

End the pernicious influence of US accounting rules
欧洲应重新审视会计准则


USS Investment Management英国股票部主管莱文斯坦、皇家伦敦资产管理公司首席投资官塔尔伯特:国际会计准则制定者出于与美国准则接轨的愿望,将中立原则置于审慎原则之上,这样的安排并不适合欧洲。有必要重新审视。

In recent days, the Bank of England has called for banks to produce more prudent accounts. It is worried that banks’ failure to recognise likely defaults – associated with so-called zombie companies – is holding back lending, and thus growth. Hewlett-Packard’s decision to write off 80 per cent of the value of its 2011 acquisition of Autonomy, the UK software company, highlights the vital role of robust accounts outside the banking sector. We, along with other investors, believe that prudence needs to be restored to accounting in all companies if we are to have confidence in the numbers and to support sustained economic growth.

英国央行(Bank of England)最近呼吁各银行编制更审慎的会计报表,该行担心,银行未能识别可能的违约——与所谓的僵尸企业(zombie companies)有关——会阻碍贷款活动,进而影响manbetx20客户端下载 增长。惠普(HP)决定将其2011年收购的英国软件公司Autonomy的资产价值减记80%,突显出在非银行业领域稳健报表的重要作用。我们和其他投资者认为,如果想让我们相信报表上的数据并为manbetx20客户端下载 的持续增长提供支持,审慎原则需要重新回到所有公司的报表上来。

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