Introduction
This research paper has been collectively written by Jens Wüstemann and Sonja Wüstemann. Jens deservingly add grace to the Chair of Accounting and Auditing at the University of Mannheim and Sonja Wüstemann is Assistant Professor at the Department of Auditingand Accounting at the Goethe-University Frankfurt am Main. This research paper was published by the leading journal of Accounting, Business Studies and Finance, Abacus in the year 2010. With a perspective to understand the need for consistency in Accountancy Standards, the paper takes a holistic view of the need while weighing it in the light of rules and principles. Apart from the assessment incorporating defense and alternatives through discussion the paper also throws light on connected fields like the legal theory.
This analysis of Wustemann authors has been supported by other researches as well. With the ever happening up gradation and revision of US GAAP in terms of accounting standards and inferences makes it evident that there are always some rules which are not covered and rules the application which requires the management to use application. On the contrary, there is immense consistency in Germany internal standards, primarily because of the constitutional postulates of justice and equality norms which specify that the matters that are identical they need to be dealt with in a similar manner and different concerns need to be dealt differently (www.aaahq.org)
介绍
该研究论文已被集体书面，由JensWüstemann和宋佳Wüstemann。延斯当之无愧地添加恩典曼海姆大学的会计和审计主席索尼娅Wüstemann的部的Auditingand会计在法兰克福歌德大学的助理教授，是主要的。这项研究的论文发表会计，商学，金融，算盘在2010年由著名的杂志。一个角度来理解，需要对会计准则的一致性，本文以一个整体观的需要，而体重在光的规则和原则。除了评估纳入国防和替代方案，通过讨论，也引发了光连接等领域的法律理论。
这种分析已经得到了其他研究的Wustemann作者。随着不断发生的层次和修订的美国公认会计准则的会计准则和推理方面，它明显，总有一些规则，这些规则没有覆盖和规则的应用程序，需要使用的应用程序的管理。相反，在德国内部标准的一致性是巨大的，主要是因为宪法的基本正义和平等规范的规定是相同的，他们以同样的方式和不同的关注点需要处理的事项需要处理不同的（www.aaahq.org）
