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intermediate accounting Financial Reporting参考
Financial Reporting Learning Objectives Describe the purpose of financial reporting and identify the primary financial statements. Explain the function of accounting standards and describe the role of the FASB in setting those standards in the United States. Recognize the importance of the SEC, AICPA, AAA, and IRS to financial reporting. Learning Objectives Understand the significance of the FASB’s conceptual framework in outlining the qualities of good accounting information, defining terms such as asset and revenue, and providing guidance about appropriate recognition, measurement, and reporting. Learning Objectives Definition of Accounting “Accounting is a service activity. Its function is to provide quantitative information, primarily financial in nature, about economic entities that is intended to be useful in making economic decisions—in making reasoned choices among alternative courses of action.” Statement of the Accounting Principles Board No. 4, par. 40. Key Features of this Definition Provides a vital service in today’s business environment. Is concerned primarily with quantitative financial information that is used in conjunction with qualitative evaluations in making judgments. Information is used in making decisions about how to allocate scarce resources. Information is intended to be useful in making economic decisions about the future. Users of Accounting Information Stakeholders are all parties interested in the financial health of a company. Internal users make decisions that directly affect the internal operations of the enterprise. External users make decisions concerning their relationship to the enterprise. Financial Reporting Auditor’s Role Auditors, working independently of a company’s management and internal accountants, examine the financial statements. They issue an auditor’s opinion about the fairness of the statements and their adherence to proper accounting principles. Securities Exchange Commission (SEC) 1929 stock market crash blam
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