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论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-03-23编辑:zhaotianyun点击率:17290
论文字数:4663论文编号:org201603221229441907语种:英语 English地区:比利时价格:免费论文
摘要:摘要:本文主要讲述了有关财务报告的研究成果,其发展较快,有必要去关注本地以及国际上的企业报告。
2.4.1.5目标——2.4.1.5 OBJECTIVITY
According to Hines (1991), it is in the benefit of accounting profession to publicly produce information that is objective. Financial information being objective means it should be free from bias in accounting decisions and shall be a measurement of having supporting proof. In other words together with objectivity, information should be both reliable and uniform.
2.4.1.6可比性原则——2.4.1.6 COMPARABILITY
Comparability is the quality of information that enables users to identify similarities in and differences between two sets of economic phenomena. Moreover compliance with accounting standards helps to attain comparability. Thus, information about an entity gains more importance if it can be compared with similar information about other entities and with similar information about the same entity for some other period or some other point in time. Comparability is different from consistency because comparability is the goal while consistency is a means to achieve that goal. However it is argued that any consideration of comparability must come after relevance and faithful representation. As noted by Sterling, Robert, R (1985), 'Comparability alone cannot make information relevant.'
2.4.1.7 及时性——2.4.1.7 TIMELINESS
Timeliness is considered an ancillary aspect of relevance. Timeliness is about having relevant information available sooner before it loses capacity to influence decisions. Kross and Schroeder, (1984), indicated that 'the timeliness of annual reports is relative to the abnormal return around the release date of reports, corporations that released their annual reports earlier held higher cumulative abnormal returns than that of later releases.'
Researchers like Dyer Iv, and McHugh (1975),Whittred (1980) and Dwyer, and Wilson (1989), found that timeliness is affected by factors reporting lag such as auditing opinion, profitability and company size. Therefore the use of technology may enhance position of all users and improve regularity of timeliness with which information is received.
In addition to the qualitative characteristics mentioned above, there is two more qualities proposed in the accounting literature which is essential; they are faithful representation and materiality.
2.4.1.8 真实表示——2.4.1.8 FAITHFUL REPRESENTATION
Faithful representation is attained when information is representing faithfully the transactions and other actions it either claims to represent or could reasonably be expected to represent. Sometimes it is necessary to clearly disclose the amount of uncertainty in the reported financial information, to better attain a faithful representation. .
2.4.1.9 审计重要性——2.4.1.9 MATERIALITY
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