模块二 Nature, principles and scope of financial reporting。听TED演讲,看国内、国际名校好课,就在网易公开课
The Joint Forum.Reviewof the Differentiated Nature and Scope of Financial Regulation:Key Issues and Rec-ommendations.BCBS/IOSCO/IAIS Policy Paper. 2010Review of the Differentiated Natureand Scope of Financial Regulation:Key Issues and Recommendations.The Joint Forum Report. 2010...
Accounting involves the recording of events, the preparation and reporting of results and is a key medium in discharging accountability. It pervades organi... GD Carnegie - 《Australian Economic History Review》 被引量: 19发表: 2010年 Related-party transactions: a review of the regulation, governa...
10.2 Research and development costs 财务会计(F3 Financial Accounting)是会计学ACCA专业方向开设的一门必修的专业基础课, 是学习其他专业课程的入门课。适用对象为会计学ACCA专业本科生,没有先修课程的要求。F3财务会计是ACCA 的F阶段最重要的课程之一。
Nature of Financial Reporting 1. Recorded facts Can be expressed in monetary terms. Based on evidences. Books of accounts like journals, ledger and other books. 2. Based on accounting conventions Customs or traditions which guide the accountant while communicating information. Also called doctrines. ...
Financial Accounting Historical in nature, providing a retrospective financial analysis. The financial statements reflect last quarter's business activities. 5 Accounting (business) The development and use of a system for recording and analyzing the financial transactions and financial status of an individu...
The Board is further responsible for financial reporting, risk management and determining the dividend and accounting policies. While the Investment Manager manages the portfolio of the Company, the Board retains responsibility for overseeing the Investment Manager and ensuring the establishment and ongoing...
Aust. PPT t/a Financial Accounting Theory by Deegan 5.4 Chapter 5: Conceptual framework projects Conceptual frameworks as normative theories ? Conceptual frameworks provide prescription so they are considered normative theories of accounting ? ‘prescribes the nature, function and limits of financial ...
《ACCA考试之财务管理 FINANCIAL MANAGEMENT》课件PPT 1 Financial Management and financialobjectives PaperF9FinancialManagement AccountingSchool 1 陈今池:《新编财经会计词典》中国财政经济出版社,1992。袁淳,杨松令主编:《英汉双解-财务辞典》English-ChineseFinancialDictionary中国时代经济出版社,2002 [美]约翰.道森...
Scale and scope economies in the multi-product banking firm The multi-product nature of the banking firm is examined utilizing the translog cost function. This analysis indicates that, contrary to conventional wisdo... T Gilligan,M Smirlock,W Marshall - 《Journal of Monetary Economics》 被引量:...