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financial accounting and accounting standards

financial accounting and accounting standards

ID：11267841

大小：5.51 MB

页数：64页

时间：2018-07-11

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1、CHAPTER24FULLDISCLOSUREINFINANCIALREPORTINGIntermediateAccounting13thEditionKieso,Weygandt,andWarfieldLearningObjectivesAccountingpoliciesCommonnotesFullDisclosurePrincipleNotestoFinancialStatementsDisclosureIssuesAuditor’sandManagement’sReportCurrentReportingIssuesIncrease

2、inreportingrequirementsDifferentialdisclosureSpecialtransactionsoreventsPost-balance-sheeteventsDiversifiedcompaniesInterimreportsAuditor’sreportManagement’sreportsReportingonforecastsandprojectionsInternetfinancialreportingFraudulentfinancialreportingCriteriaforaccountinga

3、ndreportingchoicesFullDisclosureinFinancialReportingFulldisclosureprinciplecallsforfinancialreportingofanyfinancialfactssignificantenoughtoinfluencethejudgmentofaninformedreader.FinancialdisastersatMicrostrategy,PharMor,WorldCom,andAIGhighlightthedifficultyofimplementingthe

4、fulldisclosureprinciple.LO1Reviewthefulldisclosureprincipleanddescribeimplementationproblems.FullDisclosurePrincipleLO1Reviewthefulldisclosureprincipleanddescribeimplementationproblems.FullDisclosurePrincipleThefulldisclosureprinciple,asadoptedbytheaccountingprofession,isbe

5、stdescribedbywhichofthefollowing?Allinformationrelatedtoanentity'sbusinessandoperatingobjectivesisrequiredtobedisclosedinthefinancialstatements.Informationabouteachaccountbalanceappearinginthefinancialstatementsistobeincludedinthenotestothefinancialstatements.Enoughinformat

6、ionshouldbedisclosedinthefinancialstatementssoapersonwishingtoinvestinthestockofthecompanycanmakeaprofitabledecision.Disclosureofanyfinancialfactssignificantenoughtoinfluencethejudgmentofaninformedreader.ExamplesAccountingPoliciesContingenciesInventoryMethodsSharesOutstandi

7、ngAlternativeMeasuresFinancialStatementsNotestoFinancialStatementsSupplementaryInformationOtherMeansofFinancialReportingOtherInformationBalancesheetStatementofIncomeStatementofCashFlowsStatementofChangesinStockholders’EquityExamples:ChangingPricesDisclosuresOilandGasReserve

8、sInformationExamples:ManagementDiscussionandAnalysisLetterstoStockholdersExamples:

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