座谈会检视财务会计观念性架构基本理论与实务之问题与未来挑战.docVIP

座谈会： 检视财务会计观念性架构, 基本理论与实务之问题与未来挑战 Level 123 Copyright 2001 Deloitte Touche Tohmatsu Accountability A business enterprise receives capital from outside investors lenders and other creditors It is accountable to them – it has an obligation to keep them informed about performance conditions and prospects Also accountable to others who provide resources or environment in which to operate Employees government community at large Accountability This is what corporate accounting is all about Accounting standards help ensure the financial information is Relevant Reliable Tran