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委员会同时指出外部利益相关者引证权责发生制ofaccounting为最常见的例外,一般公认会计原则。在公司的财务报表不准备按照公认会计准则的前提下,最常见的选择依据是通过业主/经理联邦所得税,其次是现金、法定的会计原则,比如那些用于保险行业。经理选择不同的基础会计的基础上,提出了如何操作业务和/或符合要求的外部。该委员会指出,这些反应提供证据,市场力量来满足需求的私有公司会计信息。此外,这个角色的私营企业会计准则不明的环境中长大,而其他团体(例如,税务机关或行业监管机构)将提供一套会计准则所能接受私人公司和他们的关键要素。 最后,在这个工作小组结论报告似乎过于咄咄逼人的解释没有考虑cost-related数据资料的知觉利益指向当前会计环境。特别选民利益的三个评级准备或使用公认会计准则的财务报表(例如,作为适度的高收视率为2 240在一次)。这些数据显示出一些层次的满意度与当前会计环境。 总之,该委员会得出结论的有效性问题工作组报告中由于担心在两大领域。首先,在调查过程中,包括取样程序和设计,增加了问卷调查的风险的数据收集nonrepresentative人口调查,因而总体的代表性的调查数据。第二,尽管数据采集nonrepresentative的风险,该委员会有关的主轴surveydatapresented工作报告不支持这个结论和建议作报告。
亲爱的你这直接是代写吧。。这个可以考虑一下找高校译云上学翻译的研究生来做
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给我汉字 Funds are the lifeblood of our ability to operate normally, while the fund management has become the core content of corporate Finance and Accounting is exclusively through certain technical means and methods of accounting for funds, and specifically for corporate governance, decision-making accounting information in a As we all know, with the continuous development of the economy, financial accounting in the management, decision-making in an increasingly important Accordingly, the financial accounting of quality, a direct impact on the managers, operators, investors and the public interest, but also affect the company's economic, social image and social credibility, and therefore the process of socio-economic operations irreplaceable Enterprise Management is designed to achieve maximum benefits in the enterprise, that is a great honor to bring to the enterprise, and the various enterprises will realize the healthy and sustainable Business operations and financial condition is through the balance sheet, income statement, cash flow statement and The accounting department directly through the corporate accounting, business conditions and results for effective financial analysis, not only to promote enterprise managers can quickly understand how much of the current corporate profits and the level of debt capacity, but also can be found Enterprise The size of the risks, pros and cons of corporate capital structure, so that the operators use many aspects of the enterprise to make the right decisions, with minimal risk, the most healthy financial position to achieve the maximum profit the At the same time, you can also find some essential issues, in order to improve management to provide the basis of some relevant
委员会同时指出外部利益相关者引证权责发生制ofaccounting为最常见的例外,一般公认会计原则。在公司的财务报表不准备按照公认会计准则的前提下,最常见的选择依据是通过业主/经理联邦所得税,其次是现金、法定的会计原则,比如那些用于保险行业。经理选择不同的基础会计的基础上,提出了如何操作业务和/或符合要求的外部。该委员会指出,这些反应提供证据,市场力量来满足需求的私有公司会计信息。此外,这个角色的私营企业会计准则不明的环境中长大,而其他团体(例如,税务机关或行业监管机构)将提供一套会计准则所能接受私人公司和他们的关键要素。 最后,在这个工作小组结论报告似乎过于咄咄逼人的解释没有考虑cost-related数据资料的知觉利益指向当前会计环境。特别选民利益的三个评级准备或使用公认会计准则的财务报表(例如,作为适度的高收视率为2 240在一次)。这些数据显示出一些层次的满意度与当前会计环境。 总之,该委员会得出结论的有效性问题工作组报告中由于担心在两大领域。首先,在调查过程中,包括取样程序和设计,增加了问卷调查的风险的数据收集nonrepresentative人口调查,因而总体的代表性的调查数据。第二,尽管数据采集nonrepresentative的风险,该委员会有关的主轴surveydatapresented工作报告不支持这个结论和建议作报告。
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CONCLUSION The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each If public and private companies are subject to the same financial reporting requirements, as in many IASB countries, then the need for separate private company GAAP might be justified within an appropriate cost-benefit In contrast, private companies in the US are not required to comply with public company GAAP Given this difference in the institutional environment, calls for private company GAAP in the US must consider the demand for and supply of financial reporting information in the current private company Survey research in the US indicates that private company users find public company GAAP financial statements to have significant decision usefulness, and to be cost-benefit In addition, evidence suggests that when the cost-benefit calculus is not favorable, market forces lead to deviations from GAAP While some assert that the needs of private company financial statement users differ from those of public company stakeholders, the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the US Overall, if there is demand for separate private company GAAP, then market forces, rather than standard setters, may be better at meeting the differential information needs of The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the US结论 该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。如果公共和私人公司有相同的财务报告的要求,在许多国家,并在此基础上,需要IASB进行为独立的私人公司公认会计准则的称义在适当的财政框架。相比之下,私营企业在美国也不需要符合上市公司一般公认会计原则。鉴于此,分别在制度环境呼吁私人公司一般公认会计原则在美国必须考虑需求和供给的财务报告信息在当前的私人公司的市场。 调查研究表明,在美国上市公司,用户找到私人公司财务报表有显著的公认会计准则决策有用性、利益有效。此外,有证据表明,在财政微积分并非有利,市场力量导致偏离公认会计准则的前提下。虽然有些断言的需要,民营企业财务报表使用者不同利益相关者的上市公司,委员会不会发现明显的证据表明微分用户需求或一个清晰的清晰度的需求导致了差,不同于一般公认会计原则框架当前上市公司财务报告的要求,在美国的整体,如果有需求,独立的私人公司公认会计准则的前提下,市场力量,而非标准者,可以更好地满足需求 variousprivatecompanystakeholders微分信息该委员会也不觉得有说服力的论据为准则制定者去创造一个独立的私人公司一般公认会计原则在美国
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给我汉字 Funds are the lifeblood of our ability to operate normally, while the fund management has become the core content of corporate Finance and Accounting is exclusively through certain technical means and methods of accounting for funds, and specifically for corporate governance, decision-making accounting information in a As we all know, with the continuous development of the economy, financial accounting in the management, decision-making in an increasingly important Accordingly, the financial accounting of quality, a direct impact on the managers, operators, investors and the public interest, but also affect the company's economic, social image and social credibility, and therefore the process of socio-economic operations irreplaceable Enterprise Management is designed to achieve maximum benefits in the enterprise, that is a great honor to bring to the enterprise, and the various enterprises will realize the healthy and sustainable Business operations and financial condition is through the balance sheet, income statement, cash flow statement and The accounting department directly through the corporate accounting, business conditions and results for effective financial analysis, not only to promote enterprise managers can quickly understand how much of the current corporate profits and the level of debt capacity, but also can be found Enterprise The size of the risks, pros and cons of corporate capital structure, so that the operators use many aspects of the enterprise to make the right decisions, with minimal risk, the most healthy financial position to achieve the maximum profit the At the same time, you can also find some essential issues, in order to improve management to provide the basis of some relevant
CONCLUSION The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each If public and private companies are subject to the same financial reporting requirements, as in many IASB countries, then the need for separate private company GAAP might be justified within an appropriate cost-benefit In contrast, private companies in the US are not required to comply with public company GAAP Given this difference in the institutional environment, calls for private company GAAP in the US must consider the demand for and supply of financial reporting information in the current private company Survey research in the US indicates that private company users find public company GAAP financial statements to have significant decision usefulness, and to be cost-benefit In addition, evidence suggests that when the cost-benefit calculus is not favorable, market forces lead to deviations from GAAP While some assert that the needs of private company financial statement users differ from those of public company stakeholders, the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the US Overall, if there is demand for separate private company GAAP, then market forces, rather than standard setters, may be better at meeting the differential information needs of The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the US结论 该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。如果公共和私人公司有相同的财务报告的要求,在许多国家,并在此基础上,需要IASB进行为独立的私人公司公认会计准则的称义在适当的财政框架。相比之下,私营企业在美国也不需要符合上市公司一般公认会计原则。鉴于此,分别在制度环境呼吁私人公司一般公认会计原则在美国必须考虑需求和供给的财务报告信息在当前的私人公司的市场。 调查研究表明,在美国上市公司,用户找到私人公司财务报表有显著的公认会计准则决策有用性、利益有效。此外,有证据表明,在财政微积分并非有利,市场力量导致偏离公认会计准则的前提下。虽然有些断言的需要,民营企业财务报表使用者不同利益相关者的上市公司,委员会不会发现明显的证据表明微分用户需求或一个清晰的清晰度的需求导致了差,不同于一般公认会计原则框架当前上市公司财务报告的要求,在美国的整体,如果有需求,独立的私人公司公认会计准则的前提下,市场力量,而非标准者,可以更好地满足需求 variousprivatecompanystakeholders微分信息该委员会也不觉得有说服力的论据为准则制定者去创造一个独立的私人公司一般公认会计原则在美国