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ID:239776
大小:156.00 KB
页数:17页
时间:2017-07-12
《毕业论文外文翻译-重要会计政策的报告》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.Theymustselectdepreciablelivesforlong-li
2、vedassets.chooseaninventorycostingmethod,makeassumptionsaboutpensions,andmakemanymorejudgments.Theseaccountingestimatesaredrivenbyanentity'saccountingpolicyasitappliestotheissuesathand.Thesedecisionscouldsignificantlyaffectacompany'sfinancialstatementsandhowusersunderstandacompany'sresultsan
3、dfinancialposition.Forthisreason,theSECrequirescompaniestoreport"criticalaccountingpolicies"(CAP)aspartofManagement'sDiscussionandAnalysis(MD&A).TheSEChasissuedmanycommentlettersaboutcompanies'CAPS,indicatingtheirimportance.WhatfollowsisanoverviewoftheSEC’SrequirementsandproposedruleonCAPS,a
4、swellasasurveyofcurrentpracticesbylargecompanies.TheSEC’SInterpretationInDecember2003,theSECreleasedFR-72,"Interpretation:CommissionGuidanceRegardingManagement'sDiscussionandAnalysisofFinancialConditionandResultsofOperations"(www.sec.gov/rules/interp/33-835O.htm).Thiscoveredmanydifferentarea
5、sofMD&A,includingcriticalaccountingestimates.Theinterpretationdefinescriticalaccountingestimatesasthose"estimatesorassumptionswhere[1]thenatureoftheestimatesorassumptionsismaterialduetothelevelsofsubjectivityandjudgmentnecessarytoaccountforhighlyuncertainmattersorthesusceptibilityofsuchmatte
6、rstochangeand[2]theimpactoftheestimatesandassumptionsonfinancialconditionoroperatingperformanceismaterial."TherulestatesthatcriticalaccountingestimatedisclosuresintheMD&Ashouldsupplementthedescriptionofsignificantaccountingpoliciesprovidedatthebeginningofthenotestothefinancialstatements[requ
7、iredunderAccountingPrinciplesBoard(APB)Opinion22andAICPAStatementofPosition(SOP)94-6].TheMD&Adisclosureshouldprovidemoreinsightintothequalityandvariabilityof7informationonthebalancesheetandincomestatement.Furthermore,thedisclosureshouldanalyzetheun
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