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时间:2018-02-10
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1、3GCH0307/25/20139:8:24Page41CHAPTER3TheEnvironmentofAccountingResearchLEARNINGOBJECTIVESAftercompletingthischapter,youshouldunderstand:TheSECsroleandthecomplexenvironmentforaccounting.TheFASB,whichsetsaccountingstandardsfortheprivatesector.TheGASB
2、,whichsetsaccountingstandardsforstateandlocalgovernmentaccounting.Otherorganizationsthatinfluencetheaccountingstandard-settingprocess.Thetypesofauthoritativepronouncements.ThemeaningandlevelsofU.S.GAAP.THEACCOUNTINGENVIRONMENTesearchonaccountingiss
3、uesisconductedinadynamicenvironment.Newprofessionalstandardsareconstantlyissued,andexistingstandardsareupdatedRESEARCHTIPSRordeleted.Inresearchingaccountingissues,oneneedstousethemostrecentAcquireaauthoritativepronouncements.comprehensiveAvarietyoff
4、actorsinfluencethedevelopmentofaccountingstandards:understandingofthedynamicaccounting1.Therequirementsofthefederalgovernmentandotherregulatorybodiesenvironmenttoadd2.Theinfluenceofvarioustaxlawsonthefinancialreportingprocessdepthofunderstandingto3.Thep
5、racticesofcertainspecializedindustries,suchasthemotionpictureandyourresearch.insuranceindustries4.Inconsistenciesinpractice5.Disagreementsamongaccountants,businessexecutives,andothersastotheobjectivesoffinancialstatements6.Theinfluenceofprofessionalorg
6、anizations7.Internationaldifferencesamongcountriesinsettinginternationalaccountingstandards8.Increasinglitigationconcerns9.ThepublicsconfidenceinfinancialreportingAccountingresearchhasacomplexenvironment,asillustratedinFigure3-1.Theacronymsshownforthev
7、ariousorganizationsinfluencingaccountingareexplainedlaterinthisandinsubsequentchapters.Withinthisenvironmentarenumerousaccountingstandards,rules,andrecommendedpractices.Yet,withsomanydirectionsinwhichto413GCH0307/25/20139:8:24Page4242Accounting&Auditi
8、ngResearchWeirich/Pearson/ChurykFIGURE3-1ACCOUNTINGRESEARCHENVIRONMENTFASBIASBIMAAICPAGAAPResearcher(Accountant)Idea(Problem)GASBEITFFEISECResearchMethodologyCASBAAAIRSturnforguidanceandwiththeneedtosolvethedilemmaefficiently,theaccountantmusthaveabas
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