西方财务会计培训资料(英文版)(ppt 65页)
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ACCOUNTING:
A service activity ---- Provide useful information about economic entities to interested parties
And a measurement-communication activity---- The usefulness of accounting information depends on effective measurement of the economic activities and effective communication of those measurements to users of that information.
GAAP:
Generally accepted accounting principles are the measurement rules used to develop the information in financial statement.
They are those guidelines which indicate how to report economic events.
They consist of a number of concepts,principles and procedures.
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