The Perspective on the Endorsement of EU Equivalent Accounting Standards in the Context of International Convergence
Bibliographic record
Abstract
EU perseveres in the notion of equivalence and carries out the endorsement of accounting standards,which is a rational choice based on the consideration of its own benefit and the fact of international of accounting standards.EU has already regarded the United States,Japan and Canada as the candidate countries for equivalent accounting standards.The equivalence of the accounting standards of inland China and Hong Kong is beneficial to the accounting standard equivalence with EU,the United States and other countries and regions later.China should adhere to the idea that convergence is the first step, equivalence is the goal,promote actively the international equivalence of China's of accounting standards,and strive to become the EU's fourth candidate country for equivalent accounting standards.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.011 | 0.017 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.003 | 0.003 |
| Science and technology studies | 0.005 | 0.020 |
| Scholarly communication | 0.011 | 0.013 |
| Open science | 0.001 | 0.006 |
| Research integrity | 0.008 | 0.011 |
| Insufficient payload (model declined to judge) | 0.004 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".