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ID:51475772
大小:780.00 KB
页数:64页
时间:2020-03-23
《西方财务会计培训资料英文版).ppt》由会员上传分享,免费在线阅读,更多相关内容在PPT专区-天天文库。
1、西方财务会计WESTERNFINANCIALACCOUNTINGChapter1TheFinancialAccountingConceptualFrameworkAndTheAccountingEquation1.1ACCOUNTINGAserviceactivity----ProvideusefulinformationabouteconomicentitiestointerestedpartiesAndameasurement-communicationactivity----Theusefulnessofa
2、ccountinginformationdependsoneffectivemeasurementoftheeconomicactivitiesandeffectivecommunicationofthosemeasurementstousersofthatinformation.AccountinginformationanddecisionmakersAccountinginformationFinancialaccountingManagementAccountingExternalDecisionmake
3、rsInternalDecisionmakers1.2COMPARISONBETWEENFINANCIALANDMANAGEMENTACCOUNTINGManagementAccounting----Theprocessofdevelopingandreportingaccountinginformationforinternaluserswhohavedirectaccesstotheinformationpreparing.1.2COMPARISONBETWEENFINANCIALANDMANAGEMENTA
4、CCOUNTINGFinancialAccounting----TheprocessofdevelopingandreportingfinancialinformationforexternaluserswhodonothavedirectaccesstotheinformationpreparingwhichshouldbeinaccordancewithGeneralAcceptedAccountingPrinciples(GAAP).GAAPGenerallyacceptedaccountingprinci
5、plesarethemeasurementrulesusedtodeveloptheinformationinfinancialstatement.Theyarethoseguidelineswhichindicatehowtoreporteconomicevents.Theyconsistofanumberofconcepts,principlesandprocedures.GenerallyAcceptedAccountingPrinciplesTheSecuritiesandExchangeCommissi
6、on(SEC)hastheauthoritytodeterminethefinancialstatementstobeprovidedtostockholdersandthemeasurementrulesappliedinproducingthestatements.TheFinancialAccountingStandardsBoard(FASB)iscurrentlyrecognizedasthegroupresponsibleforestablishingGAAP.TheConceptualFramewo
7、rkTheFinancialAccountingStandardsBoard(FASB)issuesStatementsofFinancialAccountingConcepts.Thesestatementsconstitutetheconceptualframeworkofaccounting.1.3THEFASB’SFINANCIALACCOUNTINGCONCEPTUALFRAMEWORK1.3-1ObjectivesoftheConceptualFrameworkTheFrameworkistobeth
8、efoundationforbuildingasetofcoherentaccountingstandardsandrules.TheFrameworkistobeareferenceofbasicaccountingtheoryforsolvingemergingpracticalproblemsofreporting.1.3-2OverviewoftheConcept
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