IMBA财政会计课件英文版.pptVIP

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2019-12-03 发布于江苏
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IMBA财政会计课件英文版.ppt

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IMBA Financial Accounting;University of California, Berkeley (加州大学伯克利分校);;What a “great” time for accounting?;Time Magazine: Persons of the Year 2002: Whistleblowers;When you think of accountants, what image comes up to your mind?;The Father of Accounting-Luca Pacioli (1445-1517);Dow Jones Industrial Average 1930-2002;DJIA, NASDAQ 1990-2002;Back to Square One: DJIA 1998-2002;D or Dot.bomb-NASDAQ 1998-2002;The Three Major Stock Exchanges;The Regulator of U.S. Stock Market;The current SEC commissioners ;Who issue American Accounting Standards;International Accounting Standards;“Big Four” International Accounting Firms;Auditor Opinions;General Electric 2001 Annual Report (10K);The users of accounting and economic consequence of accounting decisions;Investing Motto;Financial Accounting and Tax Accounting;Goals of this course;Syllabus;Earnings Management: Rao, Teoh, Wong, Review of Accounting Studies, 1998;Earnings restatements – Min Wu, HKUST;;;Accounting-based Valuation;Accounting-based Valuation-2;How important is accounting information?;How important is accounting information?(F);How important is accounting information?;How important is accounting information?(F);Value Investing;Accounting concepts and principles;Entity concept;Reliability principle (objectivity principle);Historical Cost Principle;Going-concern concept;Stable-of-monetary-unit concept;Conservatism principle;Conservatism principle - examples;Accrual Accounting;Financial Statements;What accounts go where?;Financial Statements;Financial Statement: Income Statement;;;;