【正文】
or bankruptcy protect in December 3, 2022。 ? WorldCom reported billions of false profit in June, 2022。 ? SarbanesOxley Act of 2022 was signed by President Bush and became a law in June 30, 2022。 ? It mainly focuses on accounting。 27 The Boundary of Accounting ?Accounting: a boundless discipline。 ?What should accountants supposed to do? ? For instance, the job description of CFO。 ? The job description of chief controller。 ? No definite definition。 ? No generally accepted principles。 28 What should we do? ?郭靖 …… 縱身離開北斗星位,搶到“天璇”。他此時武 功已勝全真諸子,兼之精通陣法奧妙,一加推動,陣勢威力大增。北斗陣本以“天 權(quán)”為主,但他一入陣,樞紐移至“天璇”,陣法立時變幻。 ? The implication to us! 29 ?You may use knowledge freely as soon as you find the underlying regularity。 30 Summary ? The nature of firm: contemporary interest coalition of REMM。 ? REMMs have to find costeffective ways to build trust。 ? Accounting is proven cheap and reliable。 ? Accounting is evolving with economy and technology, etc。 ? Four main branches: Financial accounting, management accounting, corporate finance and auditing。 ? Computer and inter: already changed accounting significantly。 31 Case for open discussion ? Collect relevant ments and news reports on the financial fraud of Shanghai listed pany Hongguang Industrial (600083), especially the first lawsuit filed by Ms. Jiang from Shanghai. ? Requirements: ? Is the suit filed by Ms. Jiang merit or meritless? ? Is the rejection by local court reasonable or not? Why? ? Suppose that Ms. Jiang had won the case, what kind of consequences are expected? The End of Lesson 1