英語翻譯IFRS and the Accounting ConsensusShyam Sunder.Accounting

題目：

英語翻譯
IFRS and the Accounting Consensus
Shyam Sunder.Accounting Horizons.Sarasota:Mar 2009.Vol.23,Iss.1; pg.101,11 pgs
Abstract A broad consensus in accounting favors principles over rules to guide creation of a uniform high-quality set of standards for use everywhere,and granting monopoly power to a single body for this purpose.If implemented into policy,this consensus will discourage discovery of and evolution toward better methods of financial reporting,make it difficult to conduct comparative studies of the consequences of using alternative methods of accounting,promote substitution of analysis and thinking by rote learning in accounting classes,help discourage talented youth from collegiate programs in accounting,and probably endanger the place of accounting discipline in university curricula.Because the presumed benefits in the form of increased comparability of financial reports internationally or stateside are unlikely to be realized,the wisdom of undertaking these burdens remains questionable.The paper calls for a re-examination of the accounting consensus.
Keywords:accounting education; accounting standards; IFRS; uniformity.

解答：

國際財務報告準則和會計共識
希亞姆桑德.會計地平線.薩拉索塔：
2009年3月.第一卷.23日,國際空間站.1 ;指引.101 ,11素
摘要提出了一種廣泛的共識會計規則的有利原則,以指導建立一個統一的高品質的一套標準,用於各地,並給予壟斷權,以一個單一的機構爲這一目的服務.如果落實到政策,這一共識將阻止發現和演化的更好的方法對財務報告,使人們難以進行比較研究的後果使用替代方法核算,促進替代的分析與思考死記硬背學習會計課程,有助於阻止優秀青年大學生的會計程序,並可能危及地方會計紀律,大學的課程.由於推定福利的形式,增加可比性的財務報告或美國本土的國際不太可能實現,是明智的這些負擔仍值得懷疑.該文件要求重新審查會計共識.
關鍵詞：會計教育;會計標準;國際財務報告準則;統一性.