In other words, AICPA field that although a study of basic Postulates could be led to a set of Accounting broad principle. But those theory will not directly sore current financial accounting problems.

• 换言之,AICPA感到虽然基本假设的研究可产生一套广泛适用的会计原则,但这些理论不能直接解决现行财务会计问题,而不如目标可指引方向。