期刊名称：Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN：2069-5934
出版年度：2013
卷号：3
期号：3
出版社：ScientificPapers.org
摘要：Improving the numbers of financial statements can be achieved by several metods such as: recording the revenue too soon, recording bogus revenue, shifting the current expense to a futer or a earlier period, failing to record liabilities or shifting the cureent revenue to a later periods. As beeing science, technology or language of communication the accounting should reflect economic reality of transactions. Legal regulations, knowledge, creativity, management, and innovation spirit are all factors that are applied in practice and these factors contribute to economic reality through science of the reporting or ‘financial position and performance tuning (creative accounting).
关键词：cost of acquired intangible asset ; cost of period ; fair value ; financial statements ; preferential dividends ; return of goods ; trade discounts
Loading...
