譯者序
前言
Foreword
財務報告的目標
中國與國際財務報告準則
——主導全球財務報告的機遇
會計透明度與金融危機
美國在全球會計準則趨同進程中的使命與擔當
美國全面采用國際財務報告準則是保護投資者利益的絕佳選擇
縱論收入確認、租賃和金融工具
把國際會計準則理事會建設得更為強大
國際會計準則理事會未來展望
縱論會計透明度與金融穩(wěn)定
非精確的會計世界
審慎：消亡抑或生存？
會計協(xié)調(diào)和全球經(jīng)濟后果
消除對國際財務報告準則的偏見與誤解
致力實現(xiàn)財務報告的一致性
會計與長期投資：“買入并持有”并非“買入并期待”
國際財務報告準則與印度尼西亞會計準則：2013及未來展望
國際財務報告準則趨同進展如何？
——跟蹤通向全球會計準則的世界進展
打破披露程式
歐洲與通向全球會計準則之路
強化會計準則制定機構之間的協(xié)調(diào)配合
期待美國盡快作出采用國際財務報告準則的承諾
為什么金融業(yè)與眾不同：金融業(yè)按現(xiàn)值計量的相關性
A Time for Change？ The Objectives of Financial Reporting
China and IFRS—An Opportunity for Leadership in Global Financial Reporting
Accounting Transparency and Financial Crisis
The Mission and Responsibility of America in the Process of International Convergence of Accounting Standards
Adoption of IFRS to Be the Best Way to Protect Investors in America
On Revenue Recognition ， Lease and Financial Instruments
Building a Stronger International Accounting Standard Board
The Prospects of International Accounting Standard Board
On Accounting Transparency and Financial Stability
The Imprecise World of Accounting
The Concept of Prudence ： Dead or Alive ？
Accounting Harmonisation and Global Economic Consequences
Dispelling Myths about IFRS
The Search for Consistency in Financial Reporting
Accounting and Long—term Investment—“Buy and Hold”
Should not Mean “Buy and Hope”
IFRS and Indonesian Accounting Standards 2013 and Beyond
Are We There Yet？ Charting the World’s Progress towards Global Accounting Standards
Breaking the Boilerplate
Europe and the Path towards Global Accounting Standards
Strengthening Institutional Relationships
Expectation of US Commitment to Adopt IFRS in a Timely Manner
Why the Financial Industry is Different：The Relevance of Current Measurement for the Financial Industry