Reliability Estimation of Objectives of Financial Accounting
نویسندگان
چکیده
منابع مشابه
FASB’s Statements on Objectives and Elements of Financial Accounting: A Review
This paper provides a critical review of the FASB’s Statement on Objectives and of its Exposure Draft on the elements of financial accounting. First, the FASB’s statements are compared with those of the previous authoritative bodies. Little that is new and little that can be expected to aid in the resolution of accounting issues can be found in the FASB’s Statements. If the previous authoritati...
متن کاملReliability estimation of Iran's power network
Today, the electricity power system is the most complicated engineering system has ever been made. The integrated power generating stations with power transmission lines has created a network, called complex power network. The reliability estimation of such complex power networks is a very challenging problem, as one cannot find any immediate solution methods in current literature. In this pape...
متن کاملIntegration of cadastral and financial-accounting systems
Cadastral systems are mission critical systems designed for the registration of parcels, buildings and apartments as well as their owners and users. The maintenance of real estate cadastre registers is in Poland dispersed. So the attempt to create a unified cadastral system is one of the goals of Polish government. Two main IT projects aimed at the creation of an integrated system are presented...
متن کاملAccounting Defects, Financial Statement Credibility,
We would like to acknowledge helpful discussions with Robert Bowen and David Burgstahler. Existing equity valuation models are silent on the question of how changes in financial statement credibility alter the usefulness of accounting data for valuation purposes. 1 Reported cash flow, earnings and balance sheet data are either taken at face or they are adjusted to eliminate alleged deficiencies...
متن کاملFinancial accounting for radiology executives.
The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic me...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Scientific Bulletin of UNFU
سال: 2016
ISSN: 2519-2477,1994-7836
DOI: 10.15421/10.15421/40260624