the measurement of uncertainty accounting不确定性会计的计量 3)On Accounting Uncertainties会计不确定性探析 4)Uncertainty in financial accounting财务会计中不确定性 5)uncertain accounting events不确定会计事项 1.This paper makes researches into the field of accounting theory and practice,and systmatically disc...
Comparability enables users to “identify similarities in, and dissimilarities among items.”2 This means that if two firms have experienced the same set of economic events, the more comparable the accounting between the firms, the more similar their financial statements. We argue that EPU is ...
:The article discusses the treatment of uncertainty in financial statements. The view of an uncertain number as a shape is fundamental to virtually all successful modern technologies including the theory of finance. Yet in corporate financial statements, companies typically use single-point estimates of...
Accounting for Uncertainty. 来自 EBSCO 喜欢 0 阅读量: 26 作者:Savage,Sam,V Allen,Marc 摘要: :The article discusses the treatment of uncertainty in financial statements. The view of an uncertain number as a shape is fundamental to virtually all successful modern technologies including the theory ...
48 (FIN 48), Accounting for Uncertainty in Income Taxes. It sets the threshold for recognizing the benefits of ta... DM Fleming,GE Whittenburg - 《Journal of Accountancy》 被引量: 0发表: 2007年 Accounting for uncertainty The article discusses the adoption of Financial Accounting Standards Board...
Banks assume a more central role in fundraising in a bank-dependent financial system, and the long term relationships between banks and nonfinancial firms tend to remain stable. The uncertainty of bank operations limits bank credit supply (Buch et al., 2015; Dang & Nguyen, 2023) and ...
摘要: To meet the objectives of financial reporting in the International Accounting Standards Board's Conceptual Framework, the 'balance-sheet approach' embraced by t关键词: Conceptual Framework IASB Uncertainty Financial Statement Presentation Recognition Measurement ...
Managerial career concerns could affect firm efficiency through financial reporting quality, but this important link has received relatively little attenti... S Pae - 《Contemporary Accounting Research》 被引量: 0发表: 2021年 Credit ratings quality in uncertain times We investigate ratings quality across...
1) Uncertainty in financial accounting 财务会计中不确定性2) Uncertainty accounting 不确定性会计 1. Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about un. 不确定性会计是财务会计体系的一部分,其目标是向外部...
Managing financial risk and uncertainty: The case of venture capital and buy﹐ut funds To be successful in the private equity industry, funds must manage the many aspects of risk that are associated with venture capital and buy-out investing... C Kut,B Pramborg,J Smolarski - 《Global Busine...