Chapter 1_Environment and Theoretical Structure of Financial Accounting (完整版)概要1.pptxVIP

Chapter 1 (Part 1)Environment and Theoretical Structure of Financial Accounting;Outline;Financial Accounting Environment;Providers of Financial Information;External Users of Financial Information;Internal Users of Financial Information;Financial Information Supplier Groups and External User Groups;Financial Information;Objectives of Financial Accounting;Objectives of Financial Accounting;Objectives of Financial Accounting;Cash Accounting VS. Accrual Accounting;Cash Basis Accounting;Accrual Basis Accounting;Example: Cater Company;Example: Cash Basis Accounting;Example: Cater Company;Example: Accrual Basis Accounting;Qualitative Characteristics of Financial Reporting Information;Qualitative Characteristics of Financial Reporting Information;Qualitative Characteristics of Financial Reporting Information;Qualitative Characteristics of Financial Reporting Information;Elements of Financial Statements;Assets;Liabilities;Equity (or Net Assets);Revenues;Revenues;Revenues VS. Gains;Expenses;Expenses VS. Losses;In-Class Exercise;Requirement 1;Requirement 2;Requirement 3;Recognition and Measurement Concepts;Recognition;Measurement;Two Elements in Measurements;Historical Cost;Net Realizable Value;Net Realizable Value;Present Value;Fair Value;Underlying Assumptions;Economic Entity Assumption;Economic Entity Assumption;Economic Entity Assumption;Exercise: right or wrong?;Going Concern Assumption;Periodicity Assumption;Monetary Unit Assumption;Broad Accounting Principles;Historical Cost Principle;Realization Principle;Exercise: Right or Wrong?;Exercise: Right or Wrong?;Exercise: Right or Wrong?;Matching Principle;Matching Principle;Matching Principle;Matching Principle;What is the Difference between II and III?;Matching Principle;Full Disclosure Principle;The End