重要会计政策的报告【外文翻译】

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1、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

2、-livedassets.chooseaninventorycostingmethod,makeassumptionsaboutpensions,andmakemanymorejudgments.Theseaccountingestimatesaredrivenbyanentity'saccountingpolicyasitappliestotheissuesathand.Thesedecisionscouldsignificantlyaffectacompany'sfinancialstatementsandhowusersunderstandacompa

3、ny'sresultsandfinancialposition.Forthisreason,theSECrequirescompaniestoreport"criticalaccountingpolicies"(CAP)aspartofManagement'sDiscussionandAnalysis(MD&A).TheSEChasissuedmanycommentlettersaboutcompanies'CAPS,indicatingtheirimportance.WhatfollowsisanoverviewoftheSEC’Srequirements

4、andproposedruleonCAPS,aswellasasurveyofcurrentpracticesbylargecompanies.TheSEC’SInterpretationInDecember2003,theSECreleasedFR-72,"Interpretation:CommissionGuidanceRegardingManagement'sDiscussionandAnalysisofFinancialConditionandResultsofOperations"(www.sec.gov/rules/interp/33-835O.

5、htm).ThiscoveredmanydifferentareasofMD&A,includingcriticalaccountingestimates.Theinterpretationdefinescriticalaccountingestimatesasthose"estimatesorassumptionswhere[1]thenatureoftheestimatesorassumptionsismaterialduetothelevelsofsubjectivityandjudgmentnecessarytoaccountforhighlyunc

6、ertainmattersorthesusceptibilityofsuchmatterstochangeand[2]theimpactoftheestimatesandassumptionsonfinancialconditionoroperatingperformanceismaterial."TherulestatesthatcriticalaccountingestimatedisclosuresintheMD&Ashouldsupplementthedescriptionofsignificantaccountingpoliciesprovided

7、atthebeginningofthenotestothefinancialstatements[requiredunderAccountingPrinciplesBoard(APB)Opinion22andAICPAStatementofPosition(SOP)94-6].TheMD&Adisclosureshouldprovidemoreinsightintothequalityandvariabilityof7informationonthebalancesheetandincomestatement.Furthermore,thedisclosur

8、eshouldanalyzetheuncertain