北美财务报告(英文版).pptVIP

FINANCIAL ACCOUNTING AND REPORTING IN NORTH AMERICA;Outline of Presentation -1;Outline of Presentation -2;Information Economics Approach;Decision Usefulness Approach;Objectives of Financial Statements;Relevance and Reliability;Elements of Financial Statements;Accounting Principles -1;Accounting Principles -2;LAN’S CLOTHING COMPANY;Lan’s ClothingNet Income for first month;Standard Setting Auditing -1;Standard Setting Auditing -2;Efficient Securities Markets;WORLDCOM(Communications Industry) -1;WORLDCOM(Communications Industry) -2;Enron Corp ( Energy Industry);Arthur Andersen (Former “Big Fi