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The objective of the session is to discuss the role of separate financial statements
and the challenges that arise in practice to those who use separate financial
statements.
暨南大学管理学院财务学管理课件Chapter 2 Understanding Financial Statements, Taxes, and Cash Flows
暨南大学管理学院 财务学管理 课件 Chapter 2 Understanding Financial Statements, Taxes, and Cash Flows
2013/11/25
暨南大学管理学院财务学管理课件Chapter 2 Understanding Financial Statements, Taxes, and Cash Flows。
The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses
financial reporting small businesses private companies SEC regulation
2011/8/21
We examine the financial reporting practices of small privately held businesses that are not subject to SEC regulation. Specifically, we determine the factors associated with the production and use of...
Financial Reporting and Financial Crises: The Case for Measuring Financial Instruments at Fair Value in the Financial Statements
Financial Crises Measuring Financial Fair Value
2011/8/20
The Financial Accounting Standards Board (FASB) (2010) proposes that all financial instruments be measured at fair value in the financial statements. This commentary provides one Board member's reason...