使用基于规则的系统相关的问题一直是一个不断的引起人们的关注。因此,本文进行相当有关会计辩论和理解所涉及的变量的最终实现概念的方法。作者还对审计师的角色说话,监管机构和执法和诉讼程序的编制。它还提供了一个短暂而关键的角度不一致参与财务报告和过渡到一个完整的会计标准方式。作者充分意识到需要包括相关性、可靠性和可比性因素在确定以原则为基础的会计方法的效率。专业判断是至关重要的在基于规则方法的可行性和欺骗性的外表以原则为基础的会计方法。不用说,这个话题一直受到严重的讨论和批评政府在各个论坛。
The issues associated with the use of rule-based system have been a constant cause of concern. This paper therefore, undertakes a quite relevant accounting debate and understands the variables involved in ultimate implementation of a conceptual approach. The author also speaks about the role of auditors, regulators and preparers in the enforcement and litigation procedure. It also provides a brief but crucial perspective on the involvement of inconsistencies in financial reporting and the transition to a complete principle-based accounting standard. The author is fully aware of the need to include the relevance, reliability and comparability factors when determining the efficiency of principles-based accounting method. Professional judgment is of utmost importance in the viability of rule-based approach and it deceptive appearance in place of principles-based accounting method. Needless to say that the topic has been under severe discussion and criticism in various government forums.