西方财务会计
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GAAP
Generally accepted accounting principles are the measurement rules used to develop the information in financial statement. They are those guidelines which indicate how to report economic events. They consist of a number of concepts,principles and procedures.
1.2 COMPARISON BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING
Management Accounting ---- The process of developing and reporting accounting information for internal users who have direct access to the information preparing.
西方财务会计
1.3-2 Overview of the Conceptual Framework ---- Three levels of objectives elements and principles
The first level consists of objectives.
The second level explains financial elements and characteristics of information.
西方财务会计
The Conceptual Framework
The Financial Accounting Standards Board (FASB) issues Statements of Financial Accounting Concepts. These statements constitute the conceptual framework of accounting.
西方财务会计
Accounting information and decision makers
Accounting information
Financial accounting
External Decision makers
Management Accounting
西方财务会计
Internal Decision makers
西方财务会计
1.2 COMPARISON BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING
Financial Accounting ---- The process of developing and reporting financial information for external users who do not have direct access to the information preparing which should be in accordance with General Accepted Accounting Principles (GAAP).
西方财务会计
Generally Accepted Accounting Principles
The Securities and Exchange Commission (SEC) has the authority to determine the financial statements to be provided to stockholders and the measurement rules applied in producing the statements. The Financial Accounting Standards Board (FASB) is currently recognized as the group responsible for establishing GAAP.
西方财务会计
1.3 THE FASB’S FINANCIAL ACCOUNTING CONCEPTUAL FRAMEWORK
1.3-1 Objectives of the Conceptual Framework The Framework is to be the foundation for building a set of coherent accounting standards and rules. The Framework is to be a reference of basic accounting theory for solving emerging practical problems of reporting.
西方财务会计
WESTERN FINANCIAL ACCOUNTING
西方财务会计
Chapter 1
The Financial Accounting Conceptual Framework And The Accounting Equation
西方财务会计
1.1 ACCOUNTING
A service activity ---- Provide useful information about economic entities to interested parties And a measurement-communication activity---The usefulness of accounting information depends on effective measurement of the economic activities and effective communication of those measurements to users of that information.
GAAP
Generally accepted accounting principles are the measurement rules used to develop the information in financial statement. They are those guidelines which indicate how to report economic events. They consist of a number of concepts,principles and procedures.
1.2 COMPARISON BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING
Management Accounting ---- The process of developing and reporting accounting information for internal users who have direct access to the information preparing.
西方财务会计
1.3-2 Overview of the Conceptual Framework ---- Three levels of objectives elements and principles
The first level consists of objectives.
The second level explains financial elements and characteristics of information.
西方财务会计
The Conceptual Framework
The Financial Accounting Standards Board (FASB) issues Statements of Financial Accounting Concepts. These statements constitute the conceptual framework of accounting.
西方财务会计
Accounting information and decision makers
Accounting information
Financial accounting
External Decision makers
Management Accounting
西方财务会计
Internal Decision makers
西方财务会计
1.2 COMPARISON BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING
Financial Accounting ---- The process of developing and reporting financial information for external users who do not have direct access to the information preparing which should be in accordance with General Accepted Accounting Principles (GAAP).
西方财务会计
Generally Accepted Accounting Principles
The Securities and Exchange Commission (SEC) has the authority to determine the financial statements to be provided to stockholders and the measurement rules applied in producing the statements. The Financial Accounting Standards Board (FASB) is currently recognized as the group responsible for establishing GAAP.
西方财务会计
1.3 THE FASB’S FINANCIAL ACCOUNTING CONCEPTUAL FRAMEWORK
1.3-1 Objectives of the Conceptual Framework The Framework is to be the foundation for building a set of coherent accounting standards and rules. The Framework is to be a reference of basic accounting theory for solving emerging practical problems of reporting.
西方财务会计
WESTERN FINANCIAL ACCOUNTING
西方财务会计
Chapter 1
The Financial Accounting Conceptual Framework And The Accounting Equation
西方财务会计
1.1 ACCOUNTING
A service activity ---- Provide useful information about economic entities to interested parties And a measurement-communication activity---The usefulness of accounting information depends on effective measurement of the economic activities and effective communication of those measurements to users of that information.