中南财经政法大学 中级会计学 英文版 1The Environment of Financial Reporting.pptVIP

Accounting Information Economic Activities and Decision Making Intermediate Accounting 1 The Environment of Financial Reporting Principles of the AICPA Code of Professional Conduct The Public Interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism. Continued Intermediate Accounting 1 The Environment of Financial Reporting Principles of the AICPA Code of Professional Conduct Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. Continued Intermediate Accounting 1 The Environment of Financial Reporting Principles of the AICPA Code of Professional Conduct Objectivity and Independence A member should maintain objectivity and be free from conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance. Continued Intermediate Accounting 1 The Environment of Financial Reporting Principles of the AICPA Code of Professional Conduct Due Care A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge the professional responsibility to the best of the member’s ability. Continued Intermediate Accounting 1 The Environment of Financial Reporting Principles of the AICPA Code of Professional Conduct Scope and Nature of Service A member in public practice should observe the Principles of the CPC in determining the scope and nature of services to be provided. Intermediate Accounting 1 The Environment of Financial Reporting 5. Comparison of the development of accounting standards in China and in U.S. Could you compare the development of accounting standards in China and in U.S.? The End * * 1 The En