Based on domestic and international research results on qualitative characteristics of accounting information from 1979 to 2004,this paper puts forward our country's information quality characteristic system of financial accounting and management accounting,referring to the systematic frame of accounting information quality characters put forward by FASB(SFAC N0.2),in connection with outstanding problems existing in the history of our country.
Through the analysis on the difference from the legal standard and Financial Accounting standard of verity (including different standard of the soft financial information and the hard financial information);
Development trend of studying and preventing financial accounting exposure is undoubtedly important for advancing the condition and function of financial accounting information system in the financial exposure prevention for welcoming the comprehensive challenge of financial accounting exposure over new period by new means and for ensuring the stable development of financial industry.
The Economic Consequences of the Statement of Financial Accounting Standards (SFAS) No.
This paper proposes a measure to assess firm performance which is based in neoclassical production theory and yet can be empirically estimated with widely available financial accounting ratios.
A translog estimation of the average cost function of the steel industry with financial accounting data
Different institutional attitudes toward this topic were collected from such organizations as the Financial Accounting Standards Board [1984, 1993] and the American Accounting Association .
This establishes two parallel hierarchies-one for the public sector (headed by the Governmental Accounting Standards Board (GASB)) and one for the private sector (headed by the Financial Accounting Standards Board (FASB)).