IMBA財政會計課件英文版(ppt 52)

一、What a “great” time for accounting?
二、Time Magazine: Persons of the Year 2002: Whistleblowers
三、When you think of accountants, what image comes up to your mind
四、The Regulator of U.S. Stock Market
五、Who issue American Accounting Standards
六、International Accounting Standards
七、“Big Four” International Accounting Firms
八、Auditor Opinions
九、General Electric 2001 Annual Report
十、The users of accounting and economic consequence of accounting decisions
十一、Investing Motto
十三、Financial Accounting and Tax Accounting
十四、Goals of this course
十五、Syllabus
十六、Accounting-based Valuation
十七、How important is accounting information
十八、Accounting concepts and principles
十九、Historical Cost Principle
二十、Stable-of-monetary-unit concept
二十一、Conservatism principle - examples
二十二、Financial Statements
二十三、What accounts go where
二十四、Financial Statement: Income Statement

Or isn’t it? Accounts: angels or devils? You may hate them, but you have to have them
2002, the year of accounting
Enron, Worldcom, George W. Bush, Dick Cheney
Blame accounting on anything, from investor losses to Saddam Hussein hiding nuclear weapon
But we stay cool

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