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... shareholders to estimate ability of company in generation of cash/equivalents including certainty/timeliness of this generation of cash. The earnings persistence which is closely connected to predictability refer to the ability of income to recur in future periods and are sustainable/permanent and their valuation are easy like the price-to-earnings multiple and are judged to be of higher quality whenever they are reliably persistent (Penman, 2002), and its measure is the autocorrelation coefficient for earnings changes, as also given the varying techniques of US GAAP and IFRS comparison, hence the predictive ability assessment is complicated since earnings predictive ability is increased by interventions of management to smoothen reports.
Quality of Accruals
Dechow and Dichev, 2002 have developed new proxy of measuring quality of earnings since accruals are intended to adjust the cash flows recognition in the period but the estimation errors and the corrections by company management would reduce accrual role benefits and the high quality is associated with low standards.
INTERNATIONAL ACCOUNTING STANDARDS, STATEMENT OF FINANCIAL ACCOUNTING STANDARDS/ SFAS AND USA GAAP
The paper has discussed various types of accounting methods and standards. It has also looked to some factors considered in order to understand the accounting methods and standards.
Parametri
| linguaggio |  | inglese |
| numero di parole |  | 2901 (ca. 8 pagine) |
| qualità del contenuto |  | N/A |
| livello di linguaggio |  | N/A |
| prezzo |  | gratis |
| bibliografia |  | 12 |
Sommario
Introduction 1
Examples of IAS 3
References 10
Anteprima della tesi: INTERNATIONAL ACCOUNTING STANDARDS, STATEMENT OF FINANCIAL ACCOUNTING STANDARDS/ SFAS AND USA GAAP
The accounting standards refer to the policies/guidelines that specify the financial transaction treatments used to ensure consistency, comparability, and financial accounts completeness, and they be national referring to those developed by county’s national accountancy bodies that are recognized nationally, while the international standards including IAS are developed by international standards bodies/committees hence it is vital to recognize distinctions between methods and accounting standards when doing financial information comparison of companies from different nations in order to maintain credibility of their financial statements as for example Toyota company and General Motors may want to maintain/adhere to comprehensive and recognized sets of accounting standards, and may also want to retain services of reputable accounting firm/certified public accountants to help design system of accounting that would comply with the national and international ...... shareholders to estimate ability of company in generation of cash/equivalents including certainty/timeliness of this generation of cash. The earnings persistence which is closely connected to predictability refer to the ability of income to recur in future periods and are sustainable/permanent and their valuation are easy like the price-to-earnings multiple and are judged to be of higher quality whenever they are reliably persistent (Penman, 2002), and its measure is the autocorrelation coefficient for earnings changes, as also given the varying techniques of US GAAP and IFRS comparison, hence the predictive ability assessment is complicated since earnings predictive ability is increased by interventions of management to smoothen reports.
Quality of Accruals
Dechow and Dichev, 2002 have developed new proxy of measuring quality of earnings since accruals are intended to adjust the cash flows recognition in the period but the estimation errors and the corrections by company management would reduce accrual role benefits and the high quality is associated with low standards.
Tesi presente nelle categorie
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Studi Finanziari
/Contabilità
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nessuno