Popeza mma 1990, pamodzi ndi mayiko Western otukuka kukula misika likulu, ndalama ku makampani kutchulidwa 'kapezedwe zofuna kudziwa zambiri, zambiri yake, pamodzi ndi kutengeka padziko lonse "Enron" mlandu mudziwe Kuwulura makampani kutchulidwa koposa kalipokalipo, ndipo anapereka kuchokera yoweyula mu West luso la mudziwe mlandu; komanso ku China, zakulitsa mlandu mudziwe chinyengo mafunso ndi nkhawa zamanja ochezera mlandu zambiri anafotokoza za kampaniyo.

Ngakhale mabungwe a boma anatengera mndandanda wa miyeso kulamulira, koma zotsatira si abwino, otsika khalidwe mlandu zambiri, mlandu mudziwe kupotoza zinthu sichinayambe wachibadidwe anyamata.

Phunziro kunja makamaka pa kaonedwe ka zachuma zambiri, anasonyeza msika wokonda chuma ali Mwachangu zachuma, kuwerengera ndalama ndi mlandu zambiri ndi yofunika kwambiri, ndi momwe mumvetse ndi kuunikira amenewa, potero utithandize Mwachangu ntchito ya msika. theorists zoweta vuto ndi ubale pakati pa zinthu zosiyanasiyana chibadidwe makhalidwe mlandu khalidwe mfundo zokambirana, kukhazikitsa wathunthu dongosolo mlandu mudziwe za khalidwe Mbali akusowa chiphunzitso, kuchita kulongosola nkhani kupotoza kapena boma ogwira anapeza njira.

Mu pepala ili, mayamwidwe zonse, FASB ndi IASC kuganizira kukhazikitsidwa kwa zofunika makhalidwe mlandu mudziwe ubwino wa dongosolo, pa kaonedwe mlandu owerenga nkhani kumanga dongosolo lomwe lili ya mzere ndi China tikukumana dziko, ndi kusanthula ziwonetsero, kotero izi poyambira, iye akufuna kulimbitsa mlandu mabwana, bwino tanthauzo la katundu ufulu, imathandizira pa ntchito yomanga malamulo mlandu, kusintha malipoti a zachuma komanso kulimbitsa maphunziro apamwamba a ogwira ntchito ndi kukhazikitsa mlandu mudziwe mlandu m'madera asanu ndi kuteteza kupotoza mlandu zambiri.