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关键性和重大的会计政策 Critical and Significant Accounting Policies

时间:2018-05-03 09:46来源:www.ukthesis.org 作者:英国论文网 点击联系客服: 客服:Damien
安然丑闻之后,会计界发生了巨大的变化。许多行为被提出或释放。2002年5月10日,美国证券交易委员会(SEC)提出了一个文件,“披露管理层讨论与分析,对重要的会计政策的应用”。一年后,SEC发布最终规则72,”解释:委员会的指导关于管理层讨论与分析财务状况和经营成果”。首先介绍了框架的重要会计政策;二描述如何解释关键会计政策在部分管理层讨论与分析(MD&A)。然而,直到现在,人们仍然在这些会计政策差异的困惑:关键会计政策和估计和重大会计政策,来准确地揭示这两。
以更有效的方式,我将通过定义这两个会计政策。之后,我将介绍这两个目的,为什么要使用它们。最后但并非最不重要的,我将用苹果做榜样10-K形式,我们如何展示他们的内容和格式正确。
 
After Enron's scandal, accounting world underwent dramatic changes. Lots of acts were proposed or released. On May 10, 2002, the Securities and Exchange Commission (which is SEC) proposed a document, that "Disclosure in Management's Discussion and Analysis about the Application of Critical Accounting Policies". One year later, SEC released final rule No.72, "Interpretation: Commission Guidance Regarding Management's Discussion and Analysis of Financial Condition and Results of Operations". First one introduces the framework for critical accounting policies; second one describes how to actually interpret critical accounting policies in the section off Management's Discussion and Analysis (MD&A). However, even till now, people are still in confusion of the differences between those accounting policies: critical accounting policies or estimates and significant accounting policies, a way to actually and precisely disclose these two.
 
In a more efficient way, I will go through the definition of these two accounting policies first. After that, I will introduce the intent of these two, why we use them. The last but not least, I will use a 10-K form from Apple Inc. to make an example, how we present their contents and formats appropriately.
 
Definitions 定义
In the accounting standard codification, Financial Accounting Standards Board (which is FASB) has a definition to significant accounting policies, which is "Accounting principles and methods are judged by the appropriate circumstances to present fairly financial position, according to GAAP make financial statement." (Codification, 235-10-05-3) This is very general presentation of financial statement.
 
While, in contrast to significant accounting policies, the critical accounting policies and estimates are defined by SEC, which is "Critical accounting built on assumption about uncertain matters, including period and affect Company's financial condition" (SEC, 2002).(责任编辑:cinq)


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