财务报表分析与证券投资培训(英文版)(ppt 48页)

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财务报表分析与证券投资培训(英文版)内容提要：
Who Issue American Accounting Standards?
FASB: Financial Accounting Standards Board
Set up in 1973 to replace Accounting Principle Board (APB)
An independent, private organization
Standards issued recognized by SEC
www.fasb.org
GAAP: Generally Accepted Accounting Standards
7 concept statements (principles)
e.g., No. 7 (February 2000) Using cash flow information and present value in accounting measurements
148 statements of standards (rules) by the year of 2003
e.g., No. 1 (December 1973) Disclosure of foreign currency translation information
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 2003
e.g., IAS 2. Inventory, January 1, 1995

 

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