1、Roles of financial reporting and financial statement analysis 1.1 The role of financial statements:财务报表的作用 To provide information about a company’s performance, financial position, and changes in financial position that is useful to a wide range of users in making economic decisions. View...
ACCA FR Financial Reporting (FR)Interpretation of financial statements (ratio analysis) 今日 宜背公式:) w'w'w'w'w'w'w'w'w'w'w'w'w'w'w'w'w'w'w 记住公式!!!数值都算不出来谈何分析!! 1. Performance/ Profitability ratio 盈利能力 Gross profit magin=gross profit/sales revenue *100% Ne...
Because adjustments and assumptions within the financial statements are to some extent at the discretion of management, the possibility exists that management can try to manipulate or misrepresent the company’ s financial performance. With this information, the analyst can better judge how well the ...
personal financial statementsSummary In addition to the income statement and balance sheet, the CPA must be conversant with statement of cash flows, interim reporting, personal financial statements and partnerships. A statement of cash flows is required in the annual report. In addition, separate ...
网络财务报表和报告 网络释义 1. 财务报表和报告 8.财务报表和报告(Financial Statements and Reporting)9. 金融市场及系统(Financial Markets and Systems) 10. www.wise.xmu.edu.cn|基于21个网页
A financial report, also often referred to as financial reporting or annual report, is a large collective document that summarizes the financial spending and earning of a given business over the duration of a single year. It combines both the earnings of the income statements, provides an overloo...
2 The main financial statements 1)Statement of Financial Position (Balance Sheet) Assets =Liabilities + Equity 1-Assets Typical business assets: property; plant and equipment; fixtures and fittings; patents and trademarks; inventory; trade receivables ...
根据时代的发展,在2010年,基本框架有了一个革命性的变化,Conceptual Framework for Financial Reporting取代了1989 Framework for the Preparation and Presentation of Financial Statements,在新的政策里面不仅把一些不适宜的规定进行了整改,也仍留存了一些合适的假设和规定,例如Underlying assumption就是其中的一项。
Financial reporting-财务报告 A way of recording, analyzing and summarizing financial data. Recording---Daybook Analyzing---General ledger and subsidiary ledger Summarizing---Financial statements(FS) 1. Statement of Financial Position 资产负债表
Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements. 在ESG reporting中,重要性的概念被做出了一些拓展: ISSB和TCFD的基本思想就是,影响value creation model的sustainability topics就被认为是重要的,所以这一系列...