A suitable accounting information system can help multinational enterprises accomplish their managerial functions on a global basis. In this viewpoint the adaptation of international accounting standards can promote and support for the business management too. [ABSTRACT FROM AUTHOR]Jeno...
Of the accounting standards for business enterprises 翻译结果4复制译文编辑译文朗读译文返回顶部 The corporate accounting standards 翻译结果5复制译文编辑译文朗读译文返回顶部 "Enterprise Accountant Criterion" 相关内容 a除了我上封邮件中提到的产品外,我们还直接生产氯化钙 Seals the product besides me on which ...
企业会计准则第14号(AccountingstandardsforEnterprisesNo. fourteenth) TheaccountingstandardsforEnterprisesNo.fourteenth- income ChapterIGeneralProvisions Article1inordertoregulatetherecognitionandmeasurement ofrevenueandthedisclosureofrelevantinformation, "accordingtotheaccountingstandardsforenterprises-Basic Standards",these...
Z Jun Lin,L Wang - 《Managerial Auditing Journal》 被引量: 50发表: 2001年 The Inappropriateness of International Accounting Standards in Less Developed Countries: The Case of International Accounting Standard Number 24 - Related ... This paper presents a comparative study of the financial reporting...
2003). The rationale for this belief is twofold: first, strict legal execution reduces managerial incentives in discretionary activities; and second, the more regulated and mature the accounting system, including the accounting standard and accounting laws, demands high accounting compliance and reduces ...
For example, U.S. GAAP is only applicable and is the acceptable set of accounting standards in the United States. Canada has its own GAAP; Australia has its own. Every country has its own set of accepted accounting standards.Financial accounting, as opposed to managerial accounting, strictly ...
1). However, none of this can be fulfilled in practice unless an appropriate managerial structure exists with the assignment of authority and responsibility, including accountability arrangements for the different levels of management. An approach to an assessment based simply upon the application of ...
Accordingly, accounting standards should be designed to balance present and potential investors’ information needs, as investors are the most important users of financial reports. The results of our analyses also imply that the cost of capital is not a valid proxy for the welfare of all investors...
Accounting:TheLanguageof Business ©TheMcGraw-HillCompanies,Inc.,1999 Irwin/McGraw-Hill Questionone Whatkindofinformationishelpfulforyour decisionmakingifyouplantoruna restaurantnearthecampus? Howmanyemployeesarerequired? Howmanytablesandchairsareneeded?
The Economic Research Institute for ASEAN and East Asia has conducted several researches to investigate the need to improve SMEs' access to finance. These research projects point out that proper, transparent accounting practices and preparation of transaction records are challenges to improving SMEs' ...