報告和披露ppt課件-文庫吧資料
2025-05-18 08:22本頁面
【正文】 res help financial statement users better understand how the parts of a pany make up the whole. After all, product lines and areas of the world vary in terms of risks, returns, and opportunities. A desegregation by lines of business and geographic area should make for more informed judgments about the overall pany. 27 分部報告決定因素 : ?企業(yè) 風(fēng)險和回報的主要來源和性質(zhì)決定其主要分部報告形式是業(yè)務(wù)分部還是地區(qū)分部 D o m i n a n t s o u r c e a n d n a tu r e o f a n e n te r p r i s e r i s k s a n d r e tu r n sS ta r tP r i m a r y s e g m e n t r e p o r ti n g f o r m a t : b u s i n e s s s e g m e n tSecon dary se gm ent r e p o r ti n g f o r m a t : g e o g r a p h i c a l s e g m e n tp r o d u c ts a n d s e r v i c e s p r o v i d e dP r i m a r y s e g m e n t r e p o r ti n g f o r m a t : g e o g r a p h i c a l s e g m e n tSecon dary se gm ent r e p o r ti n g f o r m a t : b u s i n e s s s e g m e n tB u s i n e s s a r e a sEnd28 Increasingly, panies are being called upon to answer to wide range of “stakeholders”employees, customers, suppliers, governments, activist groups, and the general publicwho have areas of concern other than a pany’s ability to create economic value. Social responsibility reporting refers to the measurement and munication of information about a pany’s effects on employee welfare, the local munity, and the environment. 29 It reflects a belief that panies owe stakeholders an annual accounting of their social and environmental performance, just like the financial information they provide shareholders. Information on employee welfare has long been of interest to labor groups。 世界各地的經(jīng)營風(fēng)險和商業(yè)機會不同，不同產(chǎn)品的風(fēng)險和報酬也存在著差異。 如果僅從披露方面進行比較，美國會計并不位于世界最前沿的位置。 24 隨著經(jīng)濟的發(fā)展，尤其是國際資本市場的發(fā)達，證券交易所作為影響披露內(nèi)容的重要因素，其作用越來越突出，因此對會計行業(yè)披露產(chǎn)生了明顯的影響。 and (5)Inter business reporting and XBRL. These disclosure and reporting items are selected because of their importance to financial statement users. 23 1．前景信息 （ 1） 對收入 、 收益 、 每股收益額 、 資本性支出和其他財務(wù)活動的預(yù)測；
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