Analysis of companys accounting treatment of the New Perspective毕业论文翻译.docx
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Analysis of companys accounting treatment of the New Perspective毕业论文翻译.docx
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AnalysisofcompanysaccountingtreatmentoftheNewPerspective毕业论文翻译
Analysisofcompany’saccountingtreatmentoftheNewPerspective
Abstract:
Thecompany’saccountingtreatmentisanimportantpartofcorporategovernance,corporategovernanceresearchmuststudythecompany’saccountingtreatment.Thispointofviewfromthesheet,selectagreaterimpactonthecompany,recognition,measurementanddisclosureofthemoredifficult“liabilities”elementsofInthebalance-sheetliabilities,theconnotationandextensiontoconfirm,basedonaquestionnairesurveytofindoutthecurrentbalance-sheetproblemsthatexistinoperation,andtoaddresstheseissues,makebalance-sheetliabilitiesofcontrolmeasures.
Keywords:
corporategovernance,corporategovernanceaccounting,Enron,balance-sheetliabilities
1Sincefirstproposedin1989,theWorldBank“governancecrisis”(CrisisinGovernance,the“control”thetermhasbeenwidelyusedfromdifferentanglesanddisciplinescanbedividedintodifferenttypesoftreatment:
forexample,economics,managementStudies(suchascorporategovernance,sociology(suchassocialgovernance,politicalscience(suchasgovernance,etc.(ZhuXingwen2006.Accordingtothislineofthought,thenthemanagementoffinancialandaccountingclassification,thecorporategovernanceandfinancialmanagementcanbedividedintoaccountingtreatmentofgeneralizedaccountingmanagementistomonitortheactivitiesofaccounting,control,regulation,coordinationandmanagementofacollectionofnormsandinstitutionalarrangements.narrowaccountingtreatment,itistoensurethatcompaniesprovideaccountinginformationistrue,complete,objectiveandjustinstitutionalarrangements.’saccountingtreatment,emphasizingtheaccountinginformationofstakeholders,inordertoprotecttheirowninterestsarenotviolated,andtocontractintheformofcompanyaccountingpracticestocontrol,althoughdifferentscholarsofthecompanyhavedifferentviewsontheaccountingtreatment,butonethingiscommonthattheaccountingtreatmentistoprotecttheinformationpeoplecanusetomaximizetheuseofhighqualityaccountinginformationfordecision-makingservicesandtheirrespectiveinstitutionalarrangementsforaTraditionalaccountingtreatment,moreFromtheperspectiveofthetable,butwiththesocialandeconomicdevelopment,fiscalmanagementofthetablerevealsagrowingnumberofdefects.Baluliefu(Baruchlevthatthetraditionalaccountingsystemanditsmainproduct-thepublishedfinancialstatementsofthegeneralpublic,mainlyreflectingonlypasttransactions(sales,purchase,loan,etc.,onlyoutofphysicalassetsandfinancialassets(fixedassets,securities,......Suchanarrowandnotforward-lookingcorporatereportingdifficulttoprovideinvestors,creditorsandpolicy-makersusefulinformation,hesaid:
theimportanceofthecurrentlackofthefinancialstatementsarethefollowingtypesofinformation:
cross-alliance,nottheobligationtofulfill,suchasexposureto①.Enronscandalbrokeout,accountingforexistingcorporateinformationdisclosureflaw,peoplebeganlookingtogetsomespecialinformationtheU.S.SECmain席哈维皮特(HarveypittthattheU.S.financialreportingsystemwasoutdated,andtherearemanyimperfectionshethinkit’sdisclosemoreinformationtofulfilltheirobligationsinapassiveratherthanactivetoinformtherelevantinformationtoinvestors.
2thedefinitionofcompanybalance-sheetliabilities2.1BalancesheettodefinethemeaningCompanybalance-sheetliabilitiesareliabilitiesofthecompanywithinthetablecorrespondstoaconcept,itmainlyreferstothosewhohavebecomeormaybecomethecompany’sdebt,butinaccordancewithcurrentaccountingstandardsandsystemrequirementsaswellasbyotherfactorsbutnotinCompanybalancesheetreflectedliabilities.Itscontents,whichincludesoff-balancesheetdebtfinancinganduncertainty.Fromitsscope,itcanbesaidthatinadditiontothemaintableinthethreeaccountingotherthanliabilitiesdisclosedinthemediaarebalance-sheetliabilities,specificallythatis,shouldtheotherfinancialstatementsandfinancialreportsdisclosedliabilitiesregardlessofbalance-sheetliabilitiesdefined,buttherearetwothingsiscertain,first,thebehaviorofthecompanybalancesheetisnotalwaystheresultofdeliberateillegalthevastmajorityofoff-balancesheetliabilitiesisthecurrentlawsandregulationswouldallow,evenifnoexpressprovision,butatleastthereisnoexplicitprohibitioninthesecond,thevastmajorityofthecompanybalancesheetbehaviorofenterprisesengagedinbusinessactivitiesistheoccurrenceofnaturalresultssheetliabilitieshavethefollowingcharacteristics.
2.1.1Thebalance-sheetliabilitiesvalidationfeaturesMostbalance-sheetliabilitiesisbeingperformedorwillperformaswellaspossibletofulfillthecontractthecompanybalancesheetandstatementofliabilitiescomparedtooneofthegreatestfeatureisitsplaceofuncertainty,especiallyuncertaintyofitsresults.thisuncertainty,reflectedintheneedtorepayandtherepaymentofobjectsandtime,etc.arenotsure,becausethebalance-sheetliabilitiesusuallyoccuronlybythemattersidentifiedinthefuture,thatis,balance-sheetliabilitiesoccurs,notcanclearlyknowtheresults,butalsodifficulttoprove.Asthedegreeofuncertaintyinthefuturetoreduce,eliminateorevenclosetotheuncertaintybalancetheresultstobegraduallyrevealed.sheetliabilitieswithintheuncertaintyiswellreceivedHealtheffectsofuncertainty,butalsobyexogenousuncertainties,suchasassetsecuritization,saleleasebackofassets,withrecoursesaleofaccountsreceivable,environmentalliabilities,pricechanges,liabilities,pendinglitigationandqualityassuranceandotherliabilitiesofbothcompaniesistheuncertaintyoftheuncertaintyoftheireconomicoperations,andalsothattheirownstandardsofaccountingstandardscausedbytheuncertainty.Becauseofthis,aconfirmationsheetliabilitiesdonotlikethetableliabilitiesaseasilyandclearlybecauseofbalance-sheetliabilitiestoconfirmtheirowndifficulties,resultinginincreaseduncertaintyofitscontent.
2.1.2BalancesheetcharacteristicsofthemeasurementBalance-sheetliabilitiesduetomanyconditions,causingitgreatinthemeasurementuncertainty,thatis,themoretheneedtoestimatetheamount.Inaddition,theperformanceofthisuncertaintyinthemeasurementmeansontheonehanduncertainty,thatis,inadditiontoitsmeasuredinmonetaryterms,butalsocanbemeasurednon-monetarymeans,ontheotherhand,manyindicatorsofbalance-sheetliabilitiesinadditiontofinancialindicators,therearesomenon-financialindicators,sothatsheetliabilitiesinfullofthemeasurementuncertainty.
2.1.3Balancesheetcharacteristicsofthedisclosure2.1.3.1balance-sheetliabilitiesmayamounttonon-monetaryornon-disclosureofaccountinginformationincludedinthescope.2.1.3.2balance-sheetliabilitiesdisclosedinthemediabecausethereisnofixed,fixedformat,fixedandfixeddecimalplacesoftheprojectmethod,whichcanreflecttheoccurrenceofthespecialeconomicbusiness.
2.1.3.3-sheetliabilities,reflectingthefocusofaccountinginformationwilloccurinthefuturetorevealtheinformation,itismorepracticaltofollowtheprincipleofcost,soitreflectsthebalanceofthemainchangesintheeconomicenvironmentandthecomplexcircumstancesofaccountinginformation.
2.2Theextensionofthecompany’sbalance-sheetliabilitiesdefined2.2.1BalancesheetfinancingSheetfinancingisnotreflectedinthebalancesheetofdebtfinancing.Ithasthefollowingcharacteristics:
flexibilityandconcealment,riskSpecificallyincludethefollowing:
(1lease.Totheformationofoff-balancesheetleasefinancingintheformincludethefollowingthreetypes:
operatingleases,long-termlease,saleandleasebackofassets(2withrecoursesaleofaccountsreceivable(3assetsecuritization(4unconsolidatedentitiesmergedentityisnotthemainmodeoffinancingTherearethreetypes:
unconsolidatedsubsidiaries;jointventures,specialpurposeentities(5projectfinancing,(6R&Darrangements.(7projectfinancingagreement(8reposaleofassets(9processingandassembly(10Compensationtrade(11ofbondspayableregardedassettled,andsoon.
2.2.2Uncertaintyliabilities
Uncertaintyliabilitiesincludethreetypes:
First,theuncertaintyoftheresults,andsecond,measurementuncertainty,theuncertaintyofthirdplace.Balancesheetliabilitiesinadditiontothecharacteristicsofuncertainty,butalsowiththefuturecharacteristicsofliabilities,thatisnowabletoforeseethefutureliabilitieswilloccur.Specificallyincludethefollowing:
(1orcontingentliabilitiesarisingfrombalance-sheetliabilities(2-sheetfinancialinstrumentsliabilities(3assetreorganizationtriggeredbytheliabilities,usuallyinfourways:
theassumptionofdebttype;purchase,absorptiontypeofshares;holdingtype(4-inducedliabilitiesrelatedpartytransactions(5environmentalliabilities(6humanresourceliabilities(7)changesincurrencyliabilities(8Intangibleliabilities-negativegoodwill(9redeemablepreferredstock(10tomeetthepensionandsoon.
3’sbalance-sheetliabilitiesofthedrawbacksofcurrentresearchproblemsIfcompaniesovertheusesheetfinancing,anddonotbedisclosedindetail,itwillmakethecompany’sfinanciallossoftransparencyandcredibility,deceivingthepublic,itwouldalsoputhimselfintothebrinkofcollapse,Enronisadistinctexample,whiletheenvironmentforasliabilities,theuncerta
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