重要会计政策的报告—外文翻译学士学位论文.doc

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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