會計警察: 他們存在?

by: 約翰天

誰設置和校正會計標準? 的被創造的會計原理? 若您不遵循所有規則,您去拘留? 在那裡調查並且拘捕違背者? 它會似乎的會計警察那裡必須是一些管理力量確信, 財政決算提供者依照. 那裡是的規則, 由點決定, 和這怎麼這有效:

主要, 這是所有義務並且這首先有效相當很好.複式簿記的會計發起於義大利在1400's, 因此它是在. 會計原理附近有會計標準. 原因為什麼多年來一會兒演變了正系統工作是工商業界不能起作用如果沒有公共和一貫性在財政決算報告這會是紛亂的., 很像如果沒有路. 的駕駛的規則

所以, 在美國,_ 身體專家知道作為這financial 財務會計標準板{FASB 發出音Fasbee} 是建立在1973, 代替另一板叫這accounting 會計原理板{APB} . 這FASB 成員去通過長過程分析和回顧問題在這會計調遣是帶來對他們. 在以後想法,他們將做一個宣言至於什麼他們認為新或接近會計問題的治療修改過的方式應該是.

他們是有私有財務. A FASB 大支持者是執業會計師的非政府組織{AICPA} . 美國學院許多執業會計師{CPAs} 屬於這個有名望的組織和它的指南強制遵守並且行為. 的原則其它國家沒有疑義有相似的組織要求高水平會計專業品行.

FASB 建立了賬簿代號叫"通常被接受的會計原理" 或{GAAP} . 假定是那如果企業財政決算準備根據GAAP,然後那個財政決算的用戶能依靠或欣然信任資訊比如果沒準備根據GAAP . 偏離從GAAP, 並且許多小企業, 無法說的那些企業他們的聲明準備在GAAP 之下; 實際上, 他們應該通知他們不是. 然而, 讓買家當心.

有一個維持治安的作用是證券交易委員會的一個政府機構{SEC} . 它與股票公開上市公司主要有關因為他們的工作將最近保護投資者免受肆無忌憚的行動., SEC 進入它今天充分有它的手. 建立會計標準. 的行動

因為多數企業使用他們的財政決算準備他們必需的收入稅單,國稅局{聯邦稅務局} 也許驗核那些納稅申報和回顧納稅申報是基於的. 不以下規則的財政決算可能得到您在麻煩以這政府身體.

您能看用許多方式服從對原則和標準當前是義務和管理行為. 混合物, 有努力進行中規定國際會計標準由於不屈不撓的全球化過程. 這是將需要幾年的巨型的事業, 但這是明顯地必要和不可避免的.

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