某公司财务会计及财务管理知识分析(英文版)(PPT 49页)
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某公司财务会计及财务管理知识分析(英文版)(PPT 49页)简介：
Financial Statements:
Financial information about a business entity that is prepared in a systematic report format that can be used by decision makers to make decisions
Information
- can generated using assumptions
- Future oriented
- not governed by GAAP
CICA Handbook: official source of GAAP;
sanctioned by federal and provincial governments
and the Canadian Securities Administrators
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