简述外文文献

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1、简述外文文献简述外文文献导读：,GE,$112billion,andMerck$110billion,tonamejustafeatesthatinvestmentinintangibleassetsfortheyear2000ay$1trillionorgreater(L.Nakamura,2001).Theconsequencesrelatedtothenon-reportingofintangiblesarenumerou外文文献原稿和译文原稿AbstractIntoday’seconomyvalueisbeingcreatedbyintangible(i

2、nlectual)capital.TheFederalReserveBankofPhiladelphiaestimatesthatintheyear2000morethan$1trillioneoftheseintangiblesentofPosition.Thispaperrevieulgatedaccountingstandardsrelatingtointangibles.Presently,GenerallyAcceptedAccountingPrinciplesalloeasurementandreportingofintangibles.Theobj

3、ectiveofthisrevieprovethemeasurementandrecognitionofintangiblecapital.Thisountofunrecordedintangibles,hoously.Forexample,knoatesforMicrosoftejustafeatesthatinvestmentinintangibleassetsfortheyear2000ay$1trillionorgreater(L.Nakamura,2001).Theconsequencesrelatedtothenon-reportingofintan

4、giblesarenumerous,andareultimayrelatedtothefactthatfinancialreportsofknoeetthecriteriaofeitherrelevanceorreliability.TheFinancialAccountingStandardsBoard(FASB)hasnottakenstepstoalloostinternallyge1neratedintangibleseventhoughthetechnicalfeasibilityofmeasuringintangibleshasbeenentedan

5、dhasnoaintainingthevalueofgoodentsabouttheinabilityofcurrentUSGenerallyAcceptedAccountingPrinciples(GAAP)tomeasuretheactivitiesofknoetheSecuritiesExchangemission(SEC),theInternationalAccountingStandardsBoard(IASB),and—inthesemanatingfromtheSECrelatetoaccountingproceduresthatfailtodis

6、close,andmighthelptoconcealmassivefraud.TheIASBispressuringtheFASBtobeeincreasinglyflexibleinanefforttoharmonizetheglobaleconomy.IncontrasttoGAAP,InternationalAccountingStandards(IAS)emphasizeconformancetoprinciples,morethanspecificrules,entalcriterionisthatthestatementsfairlyreflect

7、theunderlyingeconomicrealityofthebusiness,ratherthanconformancetosome“checklist”oftechnicalcriteria(Barth,KasnikandMcNichols,2001).MeasurementandRecognitionofIntangiblesClearly,theaccountingprofessionisfacingsignificantchallenges.56简述外文文献(2)导读：intheoilandgasindustryuponthepremisethat

8、theunsuccess