英文版基礎(chǔ)會計學(xué)ppt課件-閱讀頁
2025-01-22 18:36本頁面
【正文】 y. 23 Accounting Firms Firm Financial statements investors Financial Accounting Auditing Finance Management Accounting Corporate Finance and Auditing 24 The Evolution of Accounting ?Accounting will evolve with the development of economy and technology。 → Reduces time, effort and cost of recordkeeping。 → Changes the way we store, process and summarize large masses of data。 → dissemination of accounting information: easy and no increment cost。 → Extensible Business Reporting Language (XBRL) was developed to provide users with an efficient and effective means of preparing and exchanging financial information over the Inter. → Extensible Assurance Reporting Language (XARL) was designed to enable assurance providers to report on the integrity of information distributed over the Inter and help users and panies place warranted reliance on such information ? Events accounting: may be reintroduced under inter environment。 ? Enron filed for bankruptcy protect in December 3, 2022。 ? SarbanesOxley Act of 2022 was signed by President Bush and became a law in June 30, 2022。 27 The Boundary of Accounting ?Accounting: a boundless discipline。 ? The job description of chief controller。 ? No generally accepted principles。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。 ? The implication to us! 29 ?You may use knowledge freely as soon as you find the underlying regularity。 ? REMMs have to find costeffective ways to build trust。 ? Accounting is evolving with economy and technology, etc。 ? Computer and inter: already changed accounting significan
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