比如预计明年的损失不能计入今年的账里.Materiality An important convention.As we can see from the application of accounting standards and accounting policies,the preparation of accounts involves a high degree of judgement.Where decisions are required about the appropriateness of a particular accounting ...
“accounting concept ”表示“会计概念”的意思。会计概念包括资产、负债、所有者权益、收入、费用。具体解释如下：1、资产 资产是指由企业过去的交易或事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。不能带来经济利益的资源不能作为资产，是企业的权利。资产按照流动性可以划分为流动...
An important convention.As we can see from the application of accounting standards and accounting policies,the preparation of accounts involves a high degree of judgement.Where decisions are required about the appropriateness of a particular accounting judgement,the "materiality" convention suggests that ...
One of the pillars of accounting is true and fair view concept. It is directly included in International Accounting Standards, but its traits also show in US Generally Accepted Accounting Principles. The way in which TFV is presented in IAS has changed recently. The US ...
The common categories in the new accounting standards refer to the subjects that have both the nature of the assets and the nature of liabilities. "Common class" has 5 subjects: clearing funds, exchanges, foreign exchange trading, derivatives, hedging instruments, hedged items. Their characteristic...
摘要: The Concept of Accountability and Fair Presentation--Accounting Standards and the Principles of Pragmatics WATANABE Yasuyoshi The accounting 149(6), 23-36, 1996年份: 1996 收藏 引用 批量引用 报错 分享 求助全文 通过文献互助平台发起求助,成功后即可免费获取论文全文。 请先登入...
An important convention.As we can see from the application of accounting standards and accounting policies,the preparation of accounts involves a high degree of judgement.Where decisions are required about the appropriateness of a particular accounting judgement,the "materiality" convention suggests that ...
aBased on accounting concept statement No.1 of the Financial Accounting Standards Board (FASB ),users of financial statements utilize earnings for different purposes.Through earnings,they can assess management performance,evaluate future profitability,forecast future profits,and determine the risk of investin...
The International Accounting Standards Committee (IASC) has contributed to the harmonization of accounting standards by issuing the International Accounting Standards (IAS).In 2001 the International Accounting Standards Com 会计标准国际汇合是开始30年前的全球趋势。 国际会计标准委员会 (IASC) 对会计标准的...
Setting UK Standards on the Concept of Control: An Analysis of Lobbying Behaviour The present study aims to contribute to an understanding of the complexity of lobbying activities within the accounting standard‐setting process in the UK... RI Stenka,Peter Taylor - 《Accounting & Business Research...