Question

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Number of Rules and Dimensions of Complexity

Another way to enhance the communication accuracy of a standard is to increase its precision by including more rules. Standards can explicitly allow or disallow individual accounting treatments or provide examples and detailed implementation guidance. For example, SFAS No. 125 (FASB 1996) forbids de-recognition of liabilities through insubstance defeasance, and provides numerous illustrations of appropriate implementation of the standard. These sorts of rules can be included in the original standard, but also may accrete over time as precedents and guidance accumulates. The problem with
approach to increasing precision is that it can increase the complexity of the standard, thereby creating communication problems that offset the communication benefits provided by increased precision.
Practitioners often complain that voluminous rules create such a 'standards overload' that very few practitioners are able to accumulate and absorb the complex inforthat standard setters are trying to communicate (Shaw 1995; Beresford 1999).
Considerable research examines how task complexity affects judgment; see Bonner (1994) and Tan et al. (2002) for reviews. Task complexity generally harms judgment accuracy and consistency by encouraging coping strategies that reduce mental processing, such
as disregarding potentially important information and combining information in simways. According to Wood (1986), total task complexity is determined by task characteristics that affect 'component complexity,' 'coordinative complexity,' and 'dynamic complexity.' In the context of applying financial reporting standards, component complexity increases with the number of decisions to be made and the number of precedents and examples to be considered. Coordinative complexity increases when information must be combined in complex or unspecified ways when determining whether a standard is satisfied. Dynamic complexity increases when the requirements necessary to satisfy a standard shift over time.

Answer 1

规则的数目和尺寸的复杂性另一种方式提高通信的精度的一个标准是提高其精度包括多个规则。标准可以明确地允许或不允许个别会计处理或提供的例子和详细的实施指南。例如，财务会计准则125号（美国1996）禁止de-recognition负债实质上通过废止，并提供了大量的插图，适当的执行标准。这些规则可以包括在原来的标准，但也可能随着时间的推移和指导共生判例积累。问题方法来提高精度，它可以增加复杂性的标准，从而创造沟通的问题，弥补通信所提供的福利增加精度。医生常常抱怨说，大量的规则创建这样一个标准的过载的极少数从业人员能够积累和吸收复杂的inforthat标准制定者尝试沟通（肖1995大；1999）。相当多的研究探讨如何工作的复杂性影响的判断；邦纳（1994）、谭等。（2002）评语。任务复杂性通常损害判断的准确性和一致性的令人鼓舞的应对策略，减少心理加工，等如忽视潜在的重要信息和信息simways结合。据木（1986），总任务的复杂性取决于任务的特点，影响的成分复杂，“协调的复杂性，和动态的复杂性。”的背景下运用财务报告准则，成分的复杂性增加的数量作出决定和一些判例和例子，考虑。协调的复杂性增加时，信息必须结合在复杂或未特指的方式时，确定是否一个标准是满意的。动态复杂性增加时，要求必须满足的标准随着时间的转移。

Answer 2

规则数及尺寸的复杂性

另一种方法来提高通信精度的提高其精度标准,包括更多的规则。标准不明确允许或个人)企业的会计核算实例详细的实施或提供指导。例如,SFAS第125号FASB 1996)禁止负债de-recognition insubstance defeasance通过,并提供许多插图适当的执行标准。这样的规则可以被包含在原有的标准,但也可能随时间而共生的先例和指导殷切。问题

方法精度,增加可以提高标准的复杂性,从而营造的沟通交流问题能抵消由增加福利精度。

修炼者经常抱怨规则创造这样一个浩瀚的标准过载的很少有人能够积累和实践者吸收复杂inforthat准则制定者一起要传达的信息(肖伯纳1995;1999人)。

大量的研究工作复杂度的影响研究如何判断;看·邦纳(1994年)和褐色丁晓萍。(2002)的评论。一般危害工作复杂度判断的精确性和一致性,鼓励因应策略,减少智力处理,这样的

作为重要的潜在的信息并结合不顾simways信息。根据木材(1986),总工作复杂度是由任务的特点,影响的成分复杂,“协调的复杂性,”和“动态复杂性。“语境中的应用财务报告准则、成分的复杂性增加的数量的决定数量的先例,并以实例说明要考虑。协调的复杂性增加的信息必须结合复杂或不明时一个标准的方式决定是令人满意的。动态复杂性增加必要的标准要求,满足经历转变。

Answer 3

这么长，一点彩头都没有啊，楼主好狠