國際會計學第六版cha(1)-資料下載頁
2025-01-09 13:52本頁面
【正文】 setting in public sector ? Parallels stakeholder model of corporate governance Choi/Meek, 6/e 21 Classification (contin) ? Practice systems: fair presentation versus legal pliance accounting ? Why national accounting distinctions are being blurred ? Importance of stock markets as a source of finance is growing. ? Dual financial reporting is being more mon, particularly where duality is sanctioned. ? Some code law countries are shifting responsibility for accounting standard setting to the private sector. Choi/Meek, 6/e 22 ? Fair presentation accounting ? Substance over form. ? Oriented toward decision needs of external investors. ? Helps judge managerial performance and predict future cash flows and profitability ? Extensive disclosures ? IFRS are aimed at fair presentation. ? Found in ., ., Netherlands and countries influenced by them. ? The trend for consolidated financial statements. Choi/Meek, 6/e 23 Classification (contin) ? Legal pliance accounting ? Designed to satisfy governmentimposed requirements, such as: ? Calculating taxable ine ? Complying with macroeconomic plan Choi/Meek, 6/e 24 ? Conservative measurements ? Ine smoothing ? Will persist in code law countries for individualpany financial statements Choi/Meek, 6/e 25 Other Chapter Exhibit
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