企业收入会计准则即将大变脸投资者何去何从

2014-07-09 15:44:57来源：可可英语

　　Like a new operating system takes years to develop – think Windows 8 – this standard required the same kind of moon shot effort. Also like a new operating system, the end result might improve on a familiar and beloved operating system – think Windows 7 – but with a steep learning curve and added cost. For now, the clear winners are the FASB and the IASB: they’ve finished one of their most ambitious joint efforts to converge their differing standards while hitting ‘refresh’ on the income statement’s biggest number. The jury is still out on whether investors win.

　　就像新的操作系统需要多年开发一样(大家可以想一想 Windows 8操作系统)，新标准也需要同样的卓绝努力。而且，像新的操作系统一样，最终结果可能是改进一个熟悉且受人喜爱的操作系统(比如Windows 7)，会有陡峭的学习曲线和附加成本。当前看来，显然的赢家是FASB和IASB：它们已经完成了一项雄心勃勃的协同努力，调和不同标准，“刷新”损益表中最重要的数字。投资者是否是赢家，目前仍不可知。

本文关键字: 企业收入会计准则即将大变脸