Bussiness ManagementMBAstrategyHuman ResourceMarketingHospitalityE-commerceInternational Tradingproject managementmedia managementLogisticsFinanceAccountingadvertisingLawBusiness LawEducationEconomicsBusiness Reportbusiness planresearch proposal
英语论文题目英语教学英语论文商务英语英语论文格式商务英语翻译广告英语商务英语商务英语教学英语翻译论文英美文学英语语言学文化交流中西方文化差异英语论文范文英语论文开题报告初中英语教学英语论文文献综述英语论文参考文献
ResumeRecommendation LetterMotivation LetterPSapplication letterMBA essayBusiness Letteradmission letter Offer letter
澳大利亚论文英国论文加拿大论文芬兰论文瑞典论文澳洲论文新西兰论文法国论文香港论文挪威论文美国论文泰国论文马来西亚论文台湾论文新加坡论文荷兰论文南非论文西班牙论文爱尔兰论文
小学英语教学初中英语教学英语语法高中英语教学大学英语教学听力口语英语阅读英语词汇学英语素质教育英语教育毕业英语教学法
英语论文开题报告英语毕业论文写作指导英语论文写作笔记handbook英语论文提纲英语论文参考文献英语论文文献综述Research Proposal代写留学论文代写留学作业代写Essay论文英语摘要英语论文任务书英语论文格式专业名词turnitin抄袭检查
temcet听力雅思考试托福考试GMATGRE职称英语理工卫生职称英语综合职称英语职称英语
经贸英语论文题目旅游英语论文题目大学英语论文题目中学英语论文题目小学英语论文题目英语文学论文题目英语教学论文题目英语语言学论文题目委婉语论文题目商务英语论文题目最新英语论文题目英语翻译论文题目英语跨文化论文题目
日本文学日本语言学商务日语日本历史日本经济怎样写日语论文日语论文写作格式日语教学日本社会文化日语开题报告日语论文选题
职称英语理工完形填空历年试题模拟试题补全短文概括大意词汇指导阅读理解例题习题卫生职称英语词汇指导完形填空概括大意历年试题阅读理解补全短文模拟试题例题习题综合职称英语完形填空历年试题模拟试题例题习题词汇指导阅读理解补全短文概括大意
论文作者:www.51lunwen.org论文属性:学期论文 termpaper登出时间:2014-12-18编辑:Cinderella点击率:12730
论文字数:4254论文编号:org201412161016068296语种:英语 English地区:美国价格:免费论文
关键词:New Economyfinancial reportingfinancial statement财务报告经济转型
摘要:发达国家工业经济向知识经济的转型,催生了财务报告的新型信息需求。本文以FASB推出的专题报告为蓝本,探讨新型财务报告模型。
CICA emphasize that TVC will not substitute for the traditional financial reporting for now and future because of its usefulness in reporting the realization of value. However, in this new economy, CICA see that the value creation process is always took place before the value realization. The traditional financial reporting has the limited capability to measure and report on this pre-transactional value creation. When the value is being realized and not being created, although traditional financial reporting will certainly captured the value, but it takes years to realize after creation.
Similar to TVC, in Accounting For The Future (AFTF), Mr Humphrey H. Nash presents a corporation’s activities in financial terms by utilizing a system of projected future cash flows are. He assigns new meanings to the traditional labels such as assets, equity and liabilities. He proposes as below:
AFTF value = Present value of entire expected future net cash flows discounted at the market cost of capital
Value added = AFTPend of a time period - AFTPstart of a time period
AFTF assets refer to the present value of entire expected future cash inflows into the corporation. AFTF liabilities refer to the present value of entire expected future cash outflows from the corporation. AFTF shareholder equity equals AFTF assets minus AFTF liabilities. Net AFTF shareholder equity is known as company valuation. AFTP assess the value of actual shareholders using present value.
From the observation, building up a new reporting paradigm has some limitations. First, cash flow projections can be costly and complicated. Secondly, difficulties of businesses to define their life because most entities are continuing entities instead of limited life venture. This make them could not easily identify the stage of a cash flow. Besides that, there is a need of decision regulations in order to ensure the information is understandable and comparable. And lastly, the existence and 本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。