财务会计理论(司可脱)PPT文件02_scott_im_ch02.pptVIP

Chapter 2Accounting Under Ideal Conditions  Ideal Conditions of Certainty Assumptions Known future cash receipts Given interest rate Basis of Accounting Present value Ideal Conditions of Certainty, Cont’d Income Recognition As changes in present value occur Ideal Conditions of Uncertainty Assumptions States of nature Known set Realization publicly observable State probabilities objective publicly known Given interest rate Ideal Conditions of Uncertainty, Cont’d Basis of Accounting Expected present value Income Recognition As changes in expected present value occur Ideal Conditions