国际会计第七版课后答案(第五章)作者：弗雷德里克.docxVIP

精品文档 Chapter 5 Reporting and Disclosure Discussion Questions Accounting measurement is the process of assigning numerical symbols to events or objects. Disclosure, on the other hand, is the communication of accounting measurements to intended users. Advances in financial disclosure are likely to outpace those related to accounting measurement for a number of reasons. First, many would argue that financial disclosure is a less controversial area than accounting measurement. Second, changes in disclosure requirements are more rapidly implemented than changes in accounting measurement rules. Fina