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The preparation of financial statements is becoming more and more complex. Public listed companies have to comply with Company Law regulation, Financial Reporting Standards and Stock Exchange requirements in the preparation of their annual reports. And for complying with these regulations, is there too much regulations?

²ÆÎñ±¨±íµÄÖØÒªÐÔ¡ª¡ªThe importance of financial statements


Accountants in companies summarize, evaluate, analyze all of activities of companies and prepare financial statements to provide managers and outside investors with financial information. Managers need financial information to control and manage problems in their company. Beside that, outside investors need financial information to analyze financial activities of companies and make decisions. The major users of company's financial statements are following


Investors: Need information to assess the stewardship of management and using them properly, efficiency and profitably for take decisions about their investment. For example, they use information to decide whether to hold, buy or sell shares and assessing the ability to pay dividends.

Suppliers: They use information to decide whether to supply, determine solvency of their customer and long term stability if the company where they supply is the major customer.

Lenders: They will determine whether their loans and interest will be paid on time and decide they should or shouldn't to lend.

Customers: They assess the stability and profitability of the company and assess the ability to provide remuneration, retirement's benefits, etca€|

Government authorities (tax, auditinga€|): They need information to measure and analyze all of the commercial activities of the company (collect income tax, produce national statistics, etca€|)

Public: Members of the public use to determine the effect on the local economy of the company's activities and assess development and changes of company

To prepare the reliable financial statements responding to the above needs of users, many regulations have been promulgated to help companies and monitor that process of making. Main regulations comprise of Company Law, Financial Reporting Standards and Stock Exchange requirements

²ÆÎñ±¨¸æµÄ±ê×¼¡ª¡ªStandards of Financial Reporting

history of Accounting was established in a long year ago since human know trade and exchange. In any generation of human, trade and exchange always based on rule and standards and suitable in these generations. For managing trade and exchanging more effective,±¾ÂÛÎÄÓÉÓ¢ÓïÂÛÎÄÍøÌṩÕûÀí£¬ÌṩÂÛÎÄ´úд£¬Ó¢ÓïÂÛÎÄ´úд£¬´úдÂÛÎÄ£¬´úдӢÓïÂÛÎÄ£¬´úдÁôѧÉúÂÛÎÄ£¬´úдӢÎÄÂÛÎÄ£¬ÁôѧÉúÂÛÎÄ´úдÏà¹ØºËÐĹؼü´ÊËÑË÷¡£

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