英文版基礎(chǔ)會(huì)計(jì)學(xué)ppt課件(已改無(wú)錯(cuò)字)
2023-02-07 18:36:43 本頁(yè)面
【正文】 r business scale。 ?Decision making: much more plicated。 ?Management Accounting is “invented”。 22 The Evolution of Accounting ?From modity market to capital market。 ?The developing of capital market raises two issues: ? Effective ways to raise and allocate capital。 ? Trust crisis。 ? We have Corporate Finance and Auditing subjects respectively. 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。 ? The invention of puter and its adoption into accounting practice。 → Reduces time, effort and cost of recordkeeping。 → Improves clerical accuracy。 → Changes the way we store, process and summarize large masses of data。 25 The Evolution of Accounting ? Website and Inter。 → dissemination of accounting information: easy and no increment cost。 ? Inter based financial reporting system。 → 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。 26 The Evolution of Accounting ?SOX and its impact on accounting。 ? Enron filed f
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