北美财务报告【财务会计】.pptVIP

FINANCIAL ACCOUNTING AND REPORTING IN NORTH AMERICA Presented at School of Management, UESTC By George Lan, PhD Associate Professor of Accounting University Of Windsor Windsor, Ontario, Canada March 19, 2003 Outline of Presentation -1 Roles of standard setting bodies (FASB, CICA), Managers, Auditors and Suppliers of Capital (Investors and Creditors or lenders) [See Diagram] Information Economics Approach and Efficiency of capital markets WorldCom, Enron and Arthur Andersen Incentives of Management to Manage Earnings Outline of Presentation -2 Steps to prevent scandals from occurring in th