GENERALLYACCEPTED ACCOUNTING PRINCIPLES GAAP：generallyaccepted会计原则，会计准则.pptVIP

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GENERALLYACCEPTED ACCOUNTING PRINCIPLES GAAP：generallyaccepted会计原则，会计准则.ppt

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GENERALLYACCEPTED ACCOUNTING PRINCIPLES GAAP：generallyaccepted会计原则，会计准则

GENERALLYACCEPTED ACCOUNTING PRINCIPLESGAAP 1. ENTITY CONCEPT An accounting entity is an organisation that stands apart from other organisations or individuals as a separate economic unit Company vs shareholder 2. RELIABILITY Reliable information Data supported by convincing evidence Verifiable by independent accountants 3. Going Concern Principle Assumes that ordinarily an entity persists indefinitely. Company’s existing resources will be used to fulfill business needs rather than be sold in tomorrow’s real estate or machinery market. Opposite to Liquidation 4. Materiality Concept What to include in financial statements An item should be included in the financial statements if its omission misleads the the reader of the financial statement. Fixed assets (office stationery) vs Expenses Stable Monetary Unit All costs, assets etc are onverted to monetary units Monetary unit should not be changed over time. Conservatism Expense Recognition Revenue Recognition Stable Accounting Policies Inventory Valuation Method LIFO FIFO WAC Depreciation methods Straight Line Written Down Value etc Historical Value Normally no revaluation of Assets * *