本文是一篇美国代考、留学生代写会计学代考、exam代考、论文代写范文:探索决策中受益的会计特征。可理解性是提高信息质量的有效方法,使用户能够理解其深层的意思。可理解性是增强信息分类,特点,清晰度和简明介绍的重要方法。
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可理解性是提高信息质量的有效方法,使用户能够理解其深层的意思。可理解性是增强信息分类,特点,清晰度和简明介绍的重要方法。可比性也可以提高可理解性。
有许多不同的用户和决策制定者，他们拥有会计知识和相关的业务水平、雇佣员工的决策方法、处理信息的能力,他们已经拥有了不同的信息，并从不同决策者的决策过程中获得额外的信息和能力。假定用户的财务报表能够体现合理的商业知识、会计和经济活动、调查的尽职度,就能够分析所提供的信息。
相关性信息是相关的,如果资本提供者能够在他们的能力范围内为用户改变决策信息和知识水平，信息可以影响用户的经济决策的。通过评估过去、现在和未来的事件,可以得到有用的信息。有用的信息,必须是相关的决策。
Understandability is the quality of information that enables users to comprehend its meaning.Understandability is enhanced when information is classified,characterized and presented clearly and concisely.Comparability can also enhance understandability.
There are many different users and decisions makers.The level of accounting and business knowledge they possess,the methods of decision making they employ,the ability to process the information,the information they already possess and their ability to obtain additional information differ among various decision makers.It is assumed that users of financial statement have a reasonable knowledge of business,accounting and economic activities and with due diligence,will be able to analyze the information provided.
Relevance相关性
Information is relevant if it is capable of making a difference in the decisions made by users in their capacity as capital providers.Information can influence the economic decision of users.By evaluating past,present and future events,useful information can be derived.For information to be useful,it has to be relevant to the decisions that are being made.
For example,straight-line depreciation of plant and equipment may be highly predictable from year to year but may not be very helpful in assessing an entity’s ability to generate net cash inflows.Also,information about an economic phenomenon need not be in the form of an explicit forecast to have predictive value;it needs only to be a useful input to predictive processes of use to capital providers.
Comparability
In order for information to be comparability,users need to compare information between entities and over a time period.The information from different entities is comparable if there is consistency in the accounting treatment of the economic events and transactions over time and in the disclosure of accounting policies.
Comparability should not be confused with uniformity.For information to be comparable,like things must look alike and different things must look different.An overemphasis on uniformity may reduce comparability by making unlike things look alike.Comparability of financial reporting information is not enhanced by making unlike things look alike any more than it is by making like things look different.
Verifiability可变性
Verifiability means that the information is reliable.Transactions are always recorded by examining source documents that will form the evidence for the transactions.
To be verifiable,information need not be a single point estimate.A range of possible amounts and the related probabilities can also be verified.
Verification may be direct or indirect.With direct verification,an amount or other representation itself is verified,such as by counting cash or observing marketable securities and their quoted prices.With indirect verification,the amount or other representation is verified by checking the inputs and recalculating the outputs using the same accounting convention or methodology.An example is verifying the carrying amount of inventory by checking the inputs(quantities and costs)and recalculating the ending inventory using the same cost flow assumption(e.g.weighted average cost or first-in first-out).
