小40天合集-accounting and特許公認(rèn)會(huì)計(jì)師教育平臺(tái)

qualitiesofgoodfinancialRelevance相關(guān)性（信息要和決策需要相關(guān)）Comprehensibility可理解性（要讓人看得多）Reliability可靠性（足夠的可信）Completeness完整性（信息完整）Objectivity客觀性（不偏不倚）Timeliness及時(shí)性（及時(shí)提供信息Comparability可比性（縱向橫向可比ACCAspace中國(guó)ACCA特許公認(rèn)會(huì)計(jì)師教育平 Copyright externalExternalauditisaperiodicexaminationofthebooksofaccountandrecordsofanentitycarriedoutbyanindependentthirdparty(theauditor)toensurethattheyhavebeenproperlymaintained,areaccurateandcomplywithestablishedconcepts,principles,accountingstandardsandlegalrequirementsandgiveatrueandfairviewofthefinancialstateoftheentity.ACCAspace中國(guó)ACCA特許公認(rèn)會(huì)計(jì)師教育平 Copyright internalInternalaudithasbeendefinedAnindependentappraisalactivityestablishedwithinanorganisationasaservicetoit.ItisacontrolwhichfunctionsbyexaminingandevaluatingtheadequacyandeffectivenessofotherACCAspace中國(guó)ACCA特許公認(rèn)會(huì)計(jì)師教育平 Copyright InternationalAccountingStandardsBoardTheobjectivesoftheIASBare:Todevelop,inthepublicinterest,asinglesetofhighquality,understandableandenforceableglobalaccountingstandardsthatrequirehighquality,transparentandcomparableinformationinfinancialstatementsandotherfinancialreportingtohelpparticipantsintheworld'scapitalmarketsandotherusersmakeeconomicdecisionsTopromotetheuseandrigorousapplicationofthoseTobringaboutconvergenceofnationalaccountingstandardsandInternationalStandardstohighqualityACCAspace中國(guó)ACCA特許公認(rèn)會(huì)計(jì)師教育平 Copyright InternationalFinancialReportingStandardsIFRSshavehelpedbothtoimproveandtoharmonisefinancialreportingaroundtheworld.standardsareAsnationalrequirements,oftenafteranationalAsthebasisforallorsomenationalAsaninternational arkforthosecountrieswhichdeveloptheirownByregulatoryauthoritiesfordomesticandforeignBycompaniesACCAspace中國(guó)ACCA特許公認(rèn)會(huì)計(jì)師教育平 Copyright GAAPisasetofrules erningaccounting.Therulesmayderivefrom:CompanyAccountingInternationalaccountingstandardsandstatutory