• 回答数

    4

  • 浏览数

    141

艳醉迷风
首页 > 论文问答 > 会计英语结课论文

4个回答 默认排序
  • 默认排序
  • 按时间排序

mono默默

已采纳
CONCLUSION The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each If public and private companies are subject to the same financial reporting requirements, as in many IASB countries, then the need for separate private company GAAP might be justified within an appropriate cost-benefit In contrast, private companies in the US are not required to comply with public company GAAP Given this difference in the institutional environment, calls for private company GAAP in the US must consider the demand for and supply of financial reporting information in the current private company Survey research in the US indicates that private company users find public company GAAP financial statements to have significant decision usefulness, and to be cost-benefit In addition, evidence suggests that when the cost-benefit calculus is not favorable, market forces lead to deviations from GAAP While some assert that the needs of private company financial statement users differ from those of public company stakeholders, the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the US Overall, if there is demand for separate private company GAAP, then market forces, rather than standard setters, may be better at meeting the differential information needs of The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the US结论 该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。如果公共和私人公司有相同的财务报告的要求,在许多国家,并在此基础上,需要IASB进行为独立的私人公司公认会计准则的称义在适当的财政框架。相比之下,私营企业在美国也不需要符合上市公司一般公认会计原则。鉴于此,分别在制度环境呼吁私人公司一般公认会计原则在美国必须考虑需求和供给的财务报告信息在当前的私人公司的市场。 调查研究表明,在美国上市公司,用户找到私人公司财务报表有显著的公认会计准则决策有用性、利益有效。此外,有证据表明,在财政微积分并非有利,市场力量导致偏离公认会计准则的前提下。虽然有些断言的需要,民营企业财务报表使用者不同利益相关者的上市公司,委员会不会发现明显的证据表明微分用户需求或一个清晰的清晰度的需求导致了差,不同于一般公认会计原则框架当前上市公司财务报告的要求,在美国的整体,如果有需求,独立的私人公司公认会计准则的前提下,市场力量,而非标准者,可以更好地满足需求 variousprivatecompanystakeholders微分信息该委员会也不觉得有说服力的论据为准则制定者去创造一个独立的私人公司一般公认会计原则在美国
352 评论

张小电1301

252 评论

钮咕噜嘟嘟

百度HI我,我们一起来解答。

174 评论

美味偏执狂

At present, almost every school hundreds of colleges and universities in our country have a financial professional, especially in the accounting There are tens of thousands of university graduates in accounting into the talentmarket every year, although accounting is a popular occupation, in this situationthe ordinary and primary financial personnel also apparent International accounting professional talent demand gradually According to statistics from related departments, as at present, lacking of 90000 with the international market international accounting talents in China, a huge gap talentsmeans that we are facing to broaden international vision and the ability to deal with new challenges, to the internationalization, Students can also be the development According to their own understanding and evaluation, found himself still exist in the learning problem, although able to constantly update their knowledge, canquickly accept new things; but learning is not careful enough, resulting Doing things are always Careful, careless but do financial a taboo, so it must be in the future study, life and work in the continuous

239 评论

相关问答

  • 财务会计英语论文

    Confidentiality and type of information Management Accounting is the branch of A

    小璇璇APPLE 2人参与回答 2023-12-09
  • 会计英语期末论文英文

    q我 帮你

    老王弃治疗 2人参与回答 2023-12-11
  • 计算机英语课程论文

    计算机,方面的英语论的

    april841002 4人参与回答 2023-12-11
  • 会计学导论结课论文

    范文题目:浅析企业会计电算化的现状与完善对策  摘要:随着经济的飞速发展和电子商务的迅速兴起,会计电算化在具体应用中存在着认识不足、人才短缺、信息安全风险、没有

    haihuan1988 2人参与回答 2023-12-10
  • 结课论文怎么写结语

    结论是对研究结果更深入一步的认识,是对正文部分的全部内容并涉及引言的部分内容,经过判断、归纳、推理等过程,升华成新的总观点,结论段在写作格式上严格按照内容要求分

    大大的好友 4人参与回答 2023-12-08