会计专业英语课程论文800词

  • 回答数

    2

  • 浏览数

    335

回答
右耳在聽歌
首页 > 论文问答 > 会计专业英语课程论文800词

2个回答 默认排序
  • 默认排序
  • 按时间排序

橄榄色的水

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
248 评论

张小电1301
274 评论

相关问答

  • 计算机专业英语论文800字

    搜索一篇外文数码网站的文章就ok啦

    命丧与她丶 3人参与回答 2023-12-10
  • 大学英语课程论文800字

    你是写什么论题的啊

    小淘淘0312 2人参与回答 2023-12-09
  • 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
  • 会计英语论文800词

    给我汉字 Funds are the lifeblood of our ability to operate normally, while the fund

    月兮月兮 4人参与回答 2023-12-06
  • 英语专业课程论文题目

    学术堂整理了十五个英语专业毕业论文选题供大家参考:　　试从家庭视角探析《最蓝的眼睛》中女主人公皮克拉的悲剧 英语　　浅析《雾都孤儿》中的善及其对恶的影响 英语　

    肥肥肥肥啊 2人参与回答 2023-12-09

向你推荐

热门问题

最新内容