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981.
JOAN E. D. CONROD 《Accounting Perspectives》2010,9(1):1-13
Intermediate accounting instructors need to be engaged in the specific complexities and challenges of the new international financial reporting standards (IFRS) reality within the Canadian multi‐GAAP environment. Intermediate accounting courses are directly affected because they represent substantive coverage of the corporate reporting environment. In this article I make the case that these courses should primarily reflect IFRS standards in order to entrench IFRS competencies in students who wish to pursue a professional designation, to prepare students for the global environment, and to concentrate IFRS expertise issues in a robust instructor group. The competency maps of each of the three Canadian professional accounting bodies clearly reflect IFRS. Students can analyze the implications of major areas of policy differences between IFRS and private enterprise GAAP (PEGAAP) through specific targeted course coverage, but also through active learning elements, particularly research elements. This commentary reflects some of the active debate occurring regarding postsecondary curriculum as Canada adapts to IFRS and PEGAAP, and encourages action. 相似文献
982.
蒋品洪 《南京金融高等专科学校学报》2011,(1):78-85
注册会计师从事司法会计鉴定业务需要理论和制度的支撑。明确司法会计鉴定的概念和价值是构建注册会计师从事司法会计鉴定业务制度的理论前提。司法会计鉴定人必须具备注册会计师资格,鉴定主体是注册会计师而不是会计师事务所。鉴定启动制度应该保障诉讼权利的实现。鉴定人的诉讼地位与普通证人同等,鉴定人出庭作证、接受询问和交叉询问,是保证司法会计鉴定结论正确的有效途径。 相似文献
983.
管理会计在企业应用中存在的问题及对策研究 总被引:1,自引:0,他引:1
王军 《吉林省经济管理干部学院学报》2011,25(3):19-22
管理会计是以强化企业内部经营管理,提高经济效益为根本目标的实用性很强的学科,但由于受到企业内、外部环境的影响和管理会计本身存在的缺陷所制约,在我国企业应用中是不令人满意的。因此,如何有效发挥管理会计在企业中的管理作用是当前需要解决的紧迫问题。 相似文献
984.
Abstract: This study investigates how institutional logics that are prevalent in an organizational field influence change in management accounting. More precisely, we examine the institutional logics of late DRG adopters through which organizations attempt to address the pressures imposed by the institutional field of health care. Specific attention is also paid to the way in which organizations operate at different institutional levels and what kinds of interrelationships exist between these levels. Such developments may at least partially explain why the implementation and adoption of DRG–based accounting systems in Finnish health care took almost twenty years. 相似文献
985.
在知识经济时代,对研发支出的核算处理同时成为了会计核算和国民经济核算关注的重点。本文对国民经济核算与企业会计核算中有关研发支出的核算处理进行了对比,发现其对研发的定义和对研发支出的核算处理方法都有区别。 相似文献
986.
FASB的SFAC No.6定义财务报表要素为构成财务报表的模块或财务报表大的项目分类。定义的关键在于用报告环节的财务报表模块来定义整个财务会计确认、计量、记录、报告各环节遵循的基本要素。这明显破坏了财务会计概念框架中命题的演绎关系。现在,FASB—IASB联合的新财务报表列报方案的出台,使得FASB财务报表要素定义的逻辑问题暴露无遗。另外,FASB的定义既没有提到要素是交易事项的对象要素,更没有提要素是根据信息使用者的需求和交易事项的经济特性对交易事项进行的分类,因而忽略了要素的本质特征。目前,FASB—IASB正在制定联合概念框架。建议在联合概念框架中定义财务会计要素而非财务报表要素,且将要素定义为贯穿财务会计确认、计量、记录、报告全过程(或贯穿财务会计信息生成的全过程),根据经济特性和信息使用者的需求对交易和事项的基本分类。 相似文献
987.
蒋崴 《长春金融高等专科学校学报》2011,(1):46-48
现金流对于外贸企业而言生死攸关,然而传统的财务记账方式一定程度上不能及时、有效地反映外贸企业在货币汇兑中的损益。在目前经济尚未完全复苏的情况下,外贸企业的现金流控制成为至关重要的问题。 相似文献
988.
Stephen Michael MacLean 《Economic Affairs》2011,31(3):46-48
By revealing the propensity of elected governments to indulge in self‐interest at the expense of the people's liberty, public choice theory provides powerful arguments in favour of an appointed House of Lords rather than an elected upper chamber. 相似文献
989.
《Services Marketing Quarterly》2013,34(2):109-116
ABSTRACT This paper presents an examination of professional journal advertising by professional accounting firms. Advertisements in the three most widely distributed professional accounting journals were analyzed to ascertain the extent of advertising by accounting firms. Research questions included the following: (1) What is the message or purpose of the ads? (2) What size ads are preferred? (3) What is the information content (firm's location, phone number, etc.) of the ads? (4) Which firms advertise the most? The findings indicate that the most common advertising message concerned selling computer software, followed by employee recruitment. The most common size ads were between a quarter of a page and a page. Information content ranged from phone number and address to professional credentials and specialized services. Advertisements were widely used by both Big Six and non-Big Six accounting firms. The extent of advertising among Big Six firms, however, is highly varied, with Arthur Andersen & Co. generating the most ads. Advertising allows firms the opportunity to reach consumers, provide useful information, and distinguish themselves from other firms. 相似文献
990.
《Services Marketing Quarterly》2013,34(3):73-83
ABSTRACT Professional service firms have relied heavily in the past on a small number of rainmakers-people who have influence and bring business into their firms. In today's competitive marketplace, everyone in the organization must be involved in the practice development process. This paper, based on a series of interviews with accounting professionals, identifies the roles and responsibilities for practice development inherent at every stage of the professional accountant's career path. Additionally, the roles and responsibilities of marketing professionals in professional service firms are also considered. 相似文献