翻訳と辞書 Words near each other ・ Accounting information system ・ Accounting intelligence ・ Accounting irregularity ・ Accounting liquidity ・ Accounting machine ・ Accounting management ・ Accounting method ・ Accounting networks and associations ・ Accounting period ・ Accounting period (UK taxation) ・ Accounting Perspectives ・ Accounting Principles Board ・ Accounting Professional & Ethical Standards Board ・ Accounting rate of return ・ Accounting records ・ Accounting reform ・ Accounting research ・ Accounting Research Bulletins ・ Accounting scandals ・ Accounting scholarship ・ Accounting software ・ Accounting Standards Board (Canada) ・ Accounting Standards Codification ・ Accounting Standards Review Board ・ Accounting Technicians Ireland ・ Accounting Today ・ Accounting, Auditing & Accountability Journal ・ Accounting, Organizations and Society ・ Accountor ・ Accounts & SSO Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Accounting reform ： ウィキペディア英語版 Accounting reform Accounting reform is an expansion of accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly inadequate to the task of measuring and reporting the activity, success, and failure of modern enterprise, including government. Real debate concerns concepts such as whether to report transactions, such as asset acquisitions, at their cost or at their current market values. The former, traditional approach, appeals for its reliability, but can quickly lose its relevance due to inflation and other factors; the latter, increasingly common approach, is appealing for its relevance, but is less reliable due to the need to use subjective measures. Accounting standards setters such as the International Accounting Standards Board attempt to strike a balance between relevance and reliability. == Business == Limited reforms within professional management circles have led in the past to activity-based costing, economic value added, and risk measures. Current accounting practices have also been criticised for being too complex. Heads of the U.S. Securities and Exchange Commission since the 1980s have consistently complained that this lobbying makes it impossible for them to apply meaningful reform, even in the wake of accounting scandals, e.g. that which felled Arthur Andersen in 2002. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Accounting reform」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.