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ID:11441435
大小:143.00 KB
页数:14页
时间:2018-07-12
《重要会计政策的报告—外文翻译学士学位论文.doc》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、中文3570字本科毕业论文(设计)外文翻译题目上市公司会计政策的选择研究专业会计学外文题目ReportingCriticalAccountingPolicies外文出处THECPAJOURNAL外文作者MarkP.Holtzman原文:ReportingCriticalAccountingPoliciesAccountantsinevitablymakemanyaccountingestimatesandpolicydecisionswhenpreparingfinancialstatements.Theymusts
2、electdepreciablelivesforlong-livedassets.chooseaninventorycostingmethod,makeassumptionsaboutpensions,andmakemanymorejudgments.Theseaccountingestimatesaredrivenbyanentity'saccountingpolicyasitappliestotheissuesathand.Thesedecisionscouldsignificantlyaffectacompan
3、y'sfinancialstatementsandhowusersunderstandacompany'sresultsandfinancialposition.Forthisreason,theSECrequirescompaniestoreport"criticalaccountingpolicies"(CAP)aspartofManagement'sDiscussionandAnalysis(MD&A).TheSEChasissuedmanycommentlettersaboutcompanies'CAPS,i
4、ndicatingtheirimportance.WhatfollowsisanoverviewoftheSEC’SrequirementsandproposedruleonCAPS,aswellasasurveyofcurrentpracticesbylargecompanies.TheSEC’SInterpretationInDecember2003,theSECreleasedFR-72,"Interpretation:CommissionGuidanceRegardingManagement'sDiscuss
5、ionandAnalysisofFinancialConditionandResultsofOperations"(www.sec.gov/rules/interp/33-835O.htm).ThiscoveredmanydifferentareasofMD&A,includingcriticalaccountingestimates.Theinterpretationdefinescriticalaccountingestimatesasthose"estimatesorassumptionswhere[1]the
6、natureoftheestimatesorassumptionsismaterialduetothelevelsofsubjectivityandjudgmentnecessarytoaccountforhighlyuncertainmattersorthesusceptibilityofsuchmatterstochangeand[2]theimpactoftheestimatesandassumptionsonfinancialconditionoroperatingperformanceismaterial.
7、"TherulestatesthatcriticalaccountingestimatedisclosuresintheMD&Ashouldsupplementthedescriptionofsignificantaccountingpoliciesprovidedatthebeginningofthenotestothefinancialstatements[requiredunderAccountingPrinciplesBoard(APB)Opinion22andAICPAStatementofPosition
8、(SOP)94-6].TheMD&Adisclosureshouldprovidemoreinsightintothequalityandvariabilityof7informationonthebalancesheetandincomestatement.Furthermore,thedisclosureshouldanalyzetheun
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