This thesis,in the three aspects of basic theory of financial accounting,applied accounting theory and theory of accounting environment,analyses accounting goal,accounting hypothesis,accounting principle,accounting essential factor,accounting method,acˉcounting practice,accounting inspection,accounting environment and other essential factors that build accounting theory as well as the relationship between these factors,thus establishing the basic frameacork for the theory of financial accounting,practice of financial accounting and their combination.
Flows the enterprise in the thing in the operation process,the universal reflection flowed the cost accounting existence question,this article introduces in overseas comparatively often application cost accounting method——work cost law(ABC law),and compared traditional method and the work cost law two between difference.
It Should implement the regulation of reducing the tax,improve the credit environment of the old industrial base,perfect social security systems,find the calculation appraisal system of intangible capital,select scientific accounting method,create the appraisal system of intangible capital.
Facing the intensive argument about the Human Capital measurement in the theory field, this paper presents an indirect accounting method for the Human Capital stock and output based on the analysis of value moment of Human Capital
Ceteris paribus, tax rates and depreciation rules vary in the model simulation, while the application of historical cost accounting method in inflationary phases leads to fictitious increases in nominal net present value.
Our results suggest that firms with higher R>amp;amp;D intensity perform better, regardless of the accounting method used, consistent with the resource-based view of the firm.
Firm management typically claims that voluntary accounting method changes (VACs) are made to enhance the informativeness of earnings by better matching accounting practices with economic reality.
We use a two-stage, instrumental variables estimation method that explicitly allows for simultaneity in the choice of accounting method and acquisition premiums.
We illustrate that the accounting method used influences the manager's hedge decision.