Examples include notes to the financial statements, operating and financial data, and management's discussion and analysis. Financial reports are typically prepared using Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS)....
This chapter provides illustrations of the tensions and conflicts between uniformity and uniqueness, using examples of concrete accounting standards and the reasoning behind them from the perspective of standard setters. It has long been known that there are several factors that contribute to the large...
3. 财务报告标准 ...rd Accounting Practice)和《财务报告标准》(Financial Reporting Standards),它们是由专业会计团体为公司制定的。www.zcacc.cn|基于1 个网页 例句 释义: 全部,财务报告准则,财务报表标准,财务报告标准 更多例句筛选 1. Most other countries have embraced the international rules, known as In...
关于账面价值,历史价值,公允价值,重置成本,可实现净值 公允价值:对市场的反应度仅次于market value,最具有相关性,前瞻性,同时也会包括投资者的主观判断, 历史成本:最可靠的信息,而非最相关的信息,取得资产时实际发生的成本 重置成本:replacement cost,现在取得资产所需要支付的现和金等价物 可实现净值:预计售价➖进一...
the Financial Accounting Standards Board (FASB) In the United States, the FASB sets forth Generally Accepted Accounting Principles (GAAP). Outside the United States, the IASB establishes International Financial Reporting Standards (IFRS) Some of the older IASB standards are referred to as Internation...
others who will be affected by changes in reporting standards qualitative characteristics relevance 中肯 faithful representation 如实反映 enhance relevance and faithful representation: 1.comparability 可比较性 2.verifiability 可验证性 3.timeliness 及时性 ...
Statements of Financial Accounting Standards were published to address specific accounting issues, with a view to enhancing the accuracy and transparency of financial reporting. There was a lengthy public consultation about the potential consequences of a rule change before an SFAS was published. ...
知识是浩瀚的海洋发奋识遍天下字立志读尽人间书精品word文档值得下载internationalfinancialreportingstandards国际财务报告准则internationalaccountingstandards国际会计准则国际会计准则理事会iasb所颁布的准则称为国际财务报告准则可以理解它是一本书其中包括国际会计准则只是书里的一部分包括41个小准则和解释公告 International ...
This paper backgrounds the recent changes to international financial reporting standards and some possible impacts on current valuation practices. Specifically, it debates issues surrounding the existing use principle and its ability to provide the required information for financial reporting. Also discussed ...
International Financial Reporting Standards (IFRS) are a set of accounting rules currently used by public companies in 168 jurisdictions.