Financial Accounting Report

Essay specific features

 

Issue:

Business

 

Written by:

David S

 

Date added:

February 4, 2013

 

Level:

University

 

Grade:

A

 

No of pages / words:

2 / 458

 

Was viewed:

4946 times

 

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Essay content:

Further, because these reports and statements are prepared according to generally Accepted Accounting Principles, they must reflect conditions as of a given date, the results of operations for a specific period, and the evaluation of status and results of operation in terms of established objectives (ISDE)...
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Because it offers a historical perspective on the past performance of organizations, it is often said, "financial accounting is backward looking and sacrifices decision relevancy for objectivity" (Bromwich, 1988). This short-term external focus on reporting differentiates financial reporting from managerial reporting...
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