Bussiness ManagementMBAstrategyHuman ResourceMarketingHospitalityE-commerceInternational Tradingproject managementmedia managementLogisticsFinanceAccountingadvertisingLawBusiness LawEducationEconomicsBusiness Reportbusiness planresearch proposal
英语论文题目英语教学英语论文商务英语英语论文格式商务英语翻译广告英语商务英语商务英语教学英语翻译论文英美文学英语语言学文化交流中西方文化差异英语论文范文英语论文开题报告初中英语教学英语论文文献综述英语论文参考文献
ResumeRecommendation LetterMotivation LetterPSapplication letterMBA essayBusiness Letteradmission letter Offer letter
澳大利亚论文英国论文加拿大论文芬兰论文瑞典论文澳洲论文新西兰论文法国论文香港论文挪威论文美国论文泰国论文马来西亚论文台湾论文新加坡论文荷兰论文南非论文西班牙论文爱尔兰论文
小学英语教学初中英语教学英语语法高中英语教学大学英语教学听力口语英语阅读英语词汇学英语素质教育英语教育毕业英语教学法
英语论文开题报告英语毕业论文写作指导英语论文写作笔记handbook英语论文提纲英语论文参考文献英语论文文献综述Research Proposal代写留学论文代写留学作业代写Essay论文英语摘要英语论文任务书英语论文格式专业名词turnitin抄袭检查
temcet听力雅思考试托福考试GMATGRE职称英语理工卫生职称英语综合职称英语职称英语
经贸英语论文题目旅游英语论文题目大学英语论文题目中学英语论文题目小学英语论文题目英语文学论文题目英语教学论文题目英语语言学论文题目委婉语论文题目商务英语论文题目最新英语论文题目英语翻译论文题目英语跨文化论文题目
日本文学日本语言学商务日语日本历史日本经济怎样写日语论文日语论文写作格式日语教学日本社会文化日语开题报告日语论文选题
职称英语理工完形填空历年试题模拟试题补全短文概括大意词汇指导阅读理解例题习题卫生职称英语词汇指导完形填空概括大意历年试题阅读理解补全短文模拟试题例题习题综合职称英语完形填空历年试题模拟试题例题习题词汇指导阅读理解补全短文概括大意
论文作者:meisishow论文属性:作业 Assignment登出时间:2014-09-06编辑:meisishow点击率:12908
论文字数:4218论文编号:org201409051311525869语种:中文 Chinese地区:加拿大价格:免费论文
关键词:金融危机辩论Financial CrisisAccounting Essay会计作业公允价值会计历史成本原则
摘要:加拿大留学生作业,有许多关于公允价值会计的讨论。披露资产公允价值相对于历史成本优先,本文是针对金融危机中的会计学加以分析。
recognition.
Revenue
Recognition
Earnings are measured at discrete
points when the revenue
recognition criteria are met, using
the matching principle to measure
expenses.
Earnings could be measured more
continually, based on changes in the economic values of rights and
obligations.
Complex
Business
Transactions
Historical cost system selectively
records certain rights and
obligations based on observable
historical costs.
Ideally, a fair value accounting
system would impose discipline on
the corporation and its accountants
to identify, measure, and disclose
all the rights and obligations that
are embedded in complex business
transactions.
Measurement
Historical cost system reports
arms' length historical transaction
prices. However, subsequent
measurements may be based on
ad hoc allocations.
Reported values in fair value
accounting may range from market
prices in actively traded markets to
values based on valuation
techniques such as DCF and option
pricing models.
Financial
Reporting
It is sometimes argued that the
historical cost system focuses
more on the income statement
with the balance sheet being
relegated as a holding place.
The fair value model being
developed is balance sheet
focused, with limited discussion of
income statement reporting.
There are also some areas of Fair Value accounting that will not be analysed in this dissertation. The areas which will not be taking into consideration are the following;
Treatment of differences between USGAAP and IFRS fair value.
Disclosure requirements
IFRS treatment of future premiums
USGAAP treatment of “Service Contracts”
“market” assumptions
Credit adjustment for liabilities at fair value
Incorporating adequate controls
Management communication (communicating results with management)
本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。