会计英文教材第一集.pptVIP

INTERMEDIATE ACCOUNTING6th EDITIONLanny G. ChasteenRichard E. FlahertyMelvin C. O’Connor1第一页，共四十九页。 FINANCIAL REPORTING2第二页，共四十九页。 Learning ObjectivesDescribe the purpose of financial reporting and identify the primary financial statements.Explain the function of accounting standards and describe the role of the FASB in setting these standards in the United States.Recognize the importance to financial reporting of the SEC, AICPA, AAA, and IRS.3第三页，共四十九页。 Learning ObjectivesRealize the growing importance and relevance of international accounting issues to the practice of accounting in the Unite