Accounting and the Business Environment(英文版)(ppt 51页)
所属分类:财务会计
文件大小:1091 KB
下载要求:10 学币或VIP
点击下载Accounting and the Business Environment(英文版)内容提要:
Financial vs. Managerial Accounting:
Financial Accounting – Information for people outside of the company
Managerial Accounting – Information for internal decision makers
Governing Organizations:
FASB – Financial Accounting Standards Board
SEC – Securities and Exchange Commission
AICPA – American Institute of Certified Public Accountants
IMA – Institute of Management Accountants
Ethics:
Audit
Examination of company’s financial situation
Performed by independent accountants
Sarbanes-Oxley Act
Criminal offense to falsify financial statements
Public Companies Accounting Oversight Board
Monitors work of accountants
精品资料网 m.cnshu.cn
Copyright © 2004- 粤ICP备10098620号-1