Investigation and Analysis of Enterprises Attitude and Applied Preparation towards New Accounting Standards; On Statement of Principles for Financial Reporting Issued by Accounting Standards Board; 新会计准则认识及应用准备情况调查与分析试论英国会计准则委员会的《财务报告原则公告》
Before the creation of the FASB, the Accounting Principles Board of the American Institute of the Certified Public Accountants fulfilled the function of formulating accounting principles. 在财务准则委员会诞生之前,美国注册会计师协会(AICPA)的会计原则委员会(APB)实现定义会计原则的功能。