Introduction
‘Principles-Based Accounting Standards’ encapsulates the comments of Katherine Schipper, who is a member of the Financial Accounting Standards Board (FASB). This article was published in Accounting Horizons, the quarterly journal of the American Accounting Association in the year 2003. In this paper, the attributes and effects of the possible implementation of principles-based accounting standards is brought under discussion. The author takes a comparative approach by investigating the current rule-based standards, followed in U.S. financial reporting. Subsequent to discussion and a proposal submitted by FASB, Schipper provides empirical evidence for her argument that the framework provided by FASB constitutes both, rule-based and principles-based accounting standards. The FASB Accounting Standards Codification (ASC or the “Codification”) organizes nongovernmental U.S. GAAP using a topic-based model consisting of 90 individual Topics. Each Topic contains at least one Subtopic. Subtopics contain Sections, which include the actual accounting guidance. Sections are based on the nature of the content (e.g., scope, recognition, measurement, etc.) and are standardized throughout the Codification
景区简介
的原则为基础的会计准则将凯瑟琳Schipper评论，谁是美国财务会计准则委员会（FASB）成员。这篇文章发表在会计视野，2003在年美国会计协会季刊。在本文中，属性和原则为基础的会计准则可能实施的影响得到的讨论。本文以比较的方法，通过对目前的以规则为基础的准则，在美国财务报告之后。为了探讨和提交的建议，随后FASB，席了她的论点，由FASB的框架构成的经验证据，以规则为基础的会计准则和原则。美国会计标准汇编（ASC或“编纂”）组织民间美国公认会计准则使用一个基于主题的模型组成的90个人的话题。每个主题包含至少一个副标题。主题包含的部分，其中包括实际会计指导。部分基于内容的性质（例如，范围，识别，测量，等）和标准化在编纂
