financial accounting theory chapter2财务会计理论—财务报告环境

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1、FinancialAccountingTheoryCraigDeeganChapter2ThefinancialreportingenvironmentSlideswrittenbyMichaelaRankinLearningObjectivesInthischapteryouwillbeintroducedtothehistoryoftheaccountingprofessionandofregulationsomeoftheargumentsforandagainsttheexistenceofaccountin

2、gregulationsomeofthetheoreticalperspectivesusedtoexplaintheexistenceofregulationhowandwhyvariousgroupswithinsocietytrytoinfluencethestandard-settingprocessCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan2.2LearningObjectivesTheviewth

3、atmanyaccountingdecisionsarebasedonprofessionalopinionanawarenessofsomeofthetheoriesthatareusedtoexplainwhatinfluencestheaccountanttochooseoneaccountingmethodargumentsadvancedtosupporttheviewthataccountantsarepowerfulmembersofsocietyCopyright©2000McGraw-HillBoo

4、kCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan2.3FinancialaccountingdefinedAprocessinvolvingthecollectionandprocessingofinformationofafinancialnatureforthepurposeofassistingvariousdecisionstobemadebypartiesexternaltotheorganisationCopyright©2000McGraw-HillBoo

5、kCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan2.4UsersoffinancialreportsUsershavedifferentinformationneedssonotpossibletogeneratereportstomeetindividualneedsusersinclude:presentandpotentialinvestors;lenders;suppliers;employees;customers;governmentandotherpart

6、iesperformingarevieworoversightfunction;mediaCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan2.5AccountingknowledgerequiredorexpectedbyusersChangestoaccountingstandardsornewstandardsaffectthenumberswithinfinancialreports(profits,neta

7、ssets)usersshouldideallyhavesufficientknowledgetoassesseffectofchangestoregulationsGPFRsdesignedforuserswhoexerciseduediligenceandwhopossesstheproficiencynecessarytocomprehendthesignificanceofcontemporaryaccountingpracticesCopyright©2000McGraw-HillBookCo.Aust.P

8、PTt/aFinancialAccountingTheorybyDeegan2.6UseofhighlightstatementsManycompaniesprovidemulti-yearsummariesprofits,returnonassets,earningspershare,dividendyieldetc.aidlessaccou