会计警察: 他们存在?

by: 约翰天

谁设置和校正会计标准? 的被创造的会计原理? 若您不遵循所有规则,您去拘留? 在那里调查并且拘捕违背者? 它会似乎的会计警察那里必须是一些管理力量确信, 财政决算提供者依照. 那里是的规则, 由点决定, 和这怎么这有效:

主要, 这是所有义务并且这首先有效相当很好.复式簿记的会计发起于意大利在1400's, 因此它是在. 会计原理附近有会计标准. 原因为什么多年来一会儿演变了正系统工作是工商业界不能起作用如果没有公共和一贯性在财政决算报告这会是纷乱的., 很象如果没有路. 的驾驶的规则

所以, 在美国,_ 身体专家知道作为这financial 财务会计标准板{FASB 发出音Fasbee} 是建立在1973, 代替另一板叫这accounting 会计原理板{APB} . 这FASB 成员去通过长过程分析和回顾问题在这会计调遣是带来对他们. 在以后想法,他们将做一个宣言至于什么他们认为新或接近会计问题的治疗修改过的方式应该是.

他们是有私有财务. A FASB 大支持者是执业会计师的非政府组织{AICPA} . 美国学院许多执业会计师{CPAs} 属于这个有名望的组织和它的指南强制遵守并且行为. 的原则其它国家没有疑义有相似的组织要求高水平会计专业品行.

FASB 建立了账簿代号叫"通常接受了会计原理" 或{GAAP} . 假定是那如果企业财政决算准备根据GAAP,然后那个财政决算的用户能依靠或欣然信任信息比如果没准备根据GAAP . 偏离从GAAP, 并且许多小企业, 无法说的那些企业他们的声明准备在GAAP 之下; 实际上, 他们应该通知他们不是. 然而, 让买家当心.

有一个维持治安的作用是证券交易委员会的一个政府机构{SEC} . 它与股票公开上市公司主要有关因为他们的工作将最近保护投资者免受肆无忌惮的行动., SEC 进入它今天充分有它的手. 建立会计标准. 的行动

因为多数企业使用他们的财政决算准备他们必需的收入税单,国税局{联邦税务局} 也许验核那些纳税申报和回顾纳税申报是基于的. 不以下规则的财政决算可能得到您在麻烦以这政府身体.

您能看用许多方式服从对原则和标准当前是义务和管理行为. 混合物, 有努力进行中规定国际会计标准由于不屈不挠的全球化过程. 这是将需要几年的巨型的事业, 但这是明显地必要和不可避免的.

会计新闻:

Yahoo! News Search Results for accounting

Accounting change not meant to shock: SEC's Cox (Reuters via Yahoo! News)
An accounting change that could force banks to bring trillions of dollars of off-balance sheet transactions back on their books will be implemented in a way that will not create unnecessary shocks, the chairman of the U.S. Securities and Exchange Commission said on Thursday.

Leading CPAs Visit Capitol Hill to Promote Key Legislative Issues Facing the Accounting Profession (Business Wire via Yahoo! Finance)
WASHINGTON----Executive CPA leaders of 81 of the top 100 accounting firms in the United States that collectively employee more than 54,000 employees are visiting Capitol Hill today to talk to members of Congress about key legislative issues of importance to the accounting profession.

Advantage Systems Adds Dashboard Feature to AMB Accounting Software (Business Wire via Yahoo! Finance)
IRVINE, Calif.----Advantage Systems, a provider of accounting and contract management tools for the mortgage and real estate industries, announced the addition of a dashboard analytics feature to its Accounting for Mortgage Bankers software package.

$10 Million Verdict Upheld Against PricewaterhouseCoopers (Law.com via Yahoo! Finance)
Georgia's Court of Appeals has upheld a $10 million jury verdict against PricewaterhouseCoopers on behalf of four family trusts. In 2007, a jury found the Big Four accounting firm liable for negligent misrepresentation in a series of financial audits of a nursing home conglomerate.

3M Names David W. Meline Corporate Controller and Chief Accounting Officer (Business Wire via Yahoo! Finance)
ST. PAUL, Minn.----3M today announced that David W. Meline has been appointed vice president, corporate controller and chief accounting officer of 3M, effective September 1, 2008. Meline, 50, will lead 3M?s global corporate accounting, business finance, financial planning and analysis, and compliance efforts.

Vonya Global Launches Specialized Consulting Practice for Shipping Industry (PRWeb via Yahoo! News)
Vonya Global has created a suite of consulting services to assist shipping companies in meeting a variety of their compliance, accounting, tax, and IT needs. Specifically, these include: Sarbanes-Oxley compliance services, Internal Audit Outsourcing, M&A Due Diligence, and IT and Accounting Department Support Services.

Japan court upholds prison term for Internet mogul (AFP via Yahoo! News)
Flamboyant dotcom tycoon Takafumi Horie on Friday lost his appeal against a two-and-a-half year prison term for fraud in a scandal that rocked Japan's stock market.

Prison term upheld for 'graceless' Japanese Internet mogul (AFP via Yahoo! News)
Flamboyant dotcom tycoon Takafumi Horie Friday lost his appeal against a prison term for a fraud scandal that rocked Japan's stock market, with the judge accusing him of lacking social graces.

Mergis Group Survey Shows Slight Decline in Overall Confidence for Accounting and Finance Professionals (PR Newswire via Yahoo! Finance)
The Accounting and Finance Employee Confidence Index, a measure of overall confidence among U.S. accounting and finance workers, decreased 0.7 point to 49.8 in the second quarter of 2008, reaching a new low since the survey began in 2005, according to a recent survey commissioned by The Mergis Group� and conducted by Harris Interactive�.

Paulson's Fannie-Freddie Deal Scraps Bush's Free-Market Push (Bloomberg via Yahoo! News)
July 25 (Bloomberg) -- In October 2003, Treasury Secretary John Snow told Congress ``we need to be on guard'' against the ``perception'' that the U.S. government stood behind the stocks and bonds of Fannie Mae and Freddie Mac.