財務(wù)報表分析與證券投資-文庫吧資料
2024-12-14 12:21本頁面
【正文】 oli (14451517) ? He wrote a famous mathematics book ? In one chapter he invented doubleentry accounting system ? He taught Leonardo Da Vinci perspective and proportionality. The knowledge was used to paint “the Last Supper” 3 ? 學過財務(wù)報表分析課程的請舉手 4 Dow Jones Industrial Average 19302022 5 DJIA, NASDAQ 19902022 02022400060008000100001202214000 6 Back to Square One: DJIA 19982022 750080008500900095001000010500110001150012022 7 or 19982022 010002022300040005000 8 The Three Major Stock Exchanges 0500010000150002022025000NYSE AMEX NASDAQ USof listedfFirmsMarket Cap.Billions 9 The Regulator of . Stock Market ? SEC, the Securities and Exchange Commission ? ? Arthur Levitt, missioner, 19932022 in the Clinton administration ? Numbers Game Speech, 1998 10 The Current SEC Commissioners 11 Who Issue American Accounting Standards? ? FASB: Financial Accounting Standards Board Set up in 1973 to replace Accounting Principle Board (APB) An independent, private anization Standards issued recognized by SEC ? GAAP: Generally Accepted Accounting Standards 7 concept statements (principles) ., No. 7 (February 2022) Using cash flow information and present value in accounting measurements 148 statements of standards (rules) by the year of 2022 ., No. 1 (December 1973) Disclosure of foreign currency translation information 12 International Accounting Standards International Accounting Standards Committee (IASC) Based at London Independent and privately funded Meant to design a set of worldly accepted accounting standards Committee serve as an advisory board member International Accounting Standards 41 standards up to the year of 2022 ., IAS 2. Inventory, January 1, 1995 13 “Big Four” International Accounting Firms ? Ernst Young (worldwide revenue 202
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