毕业论文外文翻译重要会计政策的报告.doc

中文3570字 本科毕业论文（设计） 外 文 翻 译 题 目 上市公司会计政策的选择研究 专 业 会 计 学 外文题目 Reporting Critical Accounting Policies 外文出处 THE CPA JOURNAL 外文作者 Mark P.Holtzman 原文： Reporting Critical Accounting Policies Accountants inevitably make many accounting estimates and policy decisions when preparing financial statements. They must select depreciable lives for long-lived assets. choose an inventory costing method, make assumptions about pensions, and make many more judgments. These accounting estimates are driven by an entitys accounting policy as it applies to the issues at hand. These decisions could significantly affect a companys financial statements and how users understand a companys results and financial position. For this reason, the SEC requires companies to report critical accounting policies (CAP) as part of Managements Discussion and Analysis (MDA). The SEC has issued many comment letters about companies CAPS, indicating their importance. What follows is an overview of the SEC’S requirements and proposed rule on CAPS, as well as a survey of current practices by large companies. The SEC’S Interpretation In December 2003, the SEC released FR-72, Interpretation: Commission Guidance Regarding Managements Discussion and Analysis of Financial Condition and Results of Operations (/rules/interp/33-835O.htm). This covered many different areas of MDA, including critical accounting estimates. The interpretation defines critical accounting estimates as those estimates or assumptions where [1] the nature of the estimates or assumptions is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and [2] the impact of the estimates and assumptions on financial condition or operating performance is material. The rule states that c