会计理论第一章(英文).pptVIP

Teaching Plan: Based on the outline. Totally 11 Chapters. 16 teaching weeks-1week for exam-1week for the break- 1 week for writing in library =13 Requirements Textbook Theory Accounting Theory The early history of accounting Accounting in the U.S.A since 1930 The evolution of the phrase “GAAP” The conceptual framework project The business reporting research project The role of ethics in accounting IASs Theory: a systematic statement of principles; a formulation of apparent relationships or underlying principles of certain observed phenomena which has been verified to some degree – Webster Objective of theory: to explain and predict. Normative theory and positive theory Accounting theory: Explain why business organizations elect certain accounting methods over other alternatives Predict attributes of firms that elect various accounting methods Be verifiable through accounting research A critical question concerns the usefulness of accounting data to users. To provide a user perspective on accounting theory. Review the development of accounting theory in an effort to illustrate how investor needs have been perceived over time. Review the current status of accounting theory with an emphasis on how investors and potential investors use accounting and other financial information. Illustrate current disclosure requirement for various financial statement items and show how various companies are complying with these disclosure requirements. The 3rd century B.C., Zenon papyri 1300-1500 , 1494, Italian. Trend toward double-entry bookkeeping system 1600, statements of profit and loss, statements of balances By the 19th century, bookkeeping expanded into accounting, and the concept that the owner’s original contribution, plus or minus profits or losses 1900-1915, which statement should be viewed as more important. 1916 NYSE, AAA, AIA Committee on accounting procedure APB FASB STRUCTURE OF THE FASB THE MISSION OF THE FASB TYPES OF PRON