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 1.2 Q3 BUSINESS, FINANCE

Accounting Historians Journal 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

Accounting Historians Journal BUSINESS, FINANCE-

CiteScore

0.50

自引率

33.30%

发文量

期刊介绍： Accounting Historians Journal is an international journal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides historical perspective on contemporary issues.