A finely regulated accounting standards system will include a conceptual framework, standards of recognition and measurement, standardofdisclosure.
完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。
2
Standard safeguarding, labeled 'controlled,' protects information to reduce the risk ofdisclosure.
标准保护,标示为“受控”,保护信息以降低暴露的风险。
3
Until later the "means-plus-function" disclosure format made by the Court of Appeals for the Federal Circuit (CAFC), the Examination standard was formally established.