国际会计准则委员会主席大卫先生最近在澳大利亚墨尔本大学做了题为“保持简单是不聪明的！全球标准能够只是基本原则吗？”的演讲。这是大卫先生的一些观点：
一个好的基本准则的特征：
1． 用简单的英语描述；
2． 能够很方便的解释；
3． 让人感到直观；
4． 客观的表现事实 ……
以下是相关链接：
在大学网站收听或下载大卫先生的讲话(MP3 or Quicktime)
大卫先生评论的文本(PDF 93k)
幻灯片(PDF 457k)
IASB Chairman`s thoughts on principle-based standards
| IASB Chairman Sir David Tweedie recently delivered the Ken Spencer Memorial Lecture at the Univerisity of Melbourne, Australia. The title: `Keep it simple, stupid!` Can global standards be principle-based? Here are a few of Sir David`s observations: The attributes of a good principle-based standard: - Is written in plain English
- Is easily explained
- Makes intuitive sense
- Fairly presents the facts.
The changes that are necessary for principle-based standards to succeed: - Training changes
- Greater user sophistication
- No second-guessing by regulators
- Don`t ask for rules/interpretations
- Support for careful judgement
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Here are links to:
法律法规
国际会计准则委员会（IASB）主席就准则基本原则的思考