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:

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