对比分析中国和肯尼亚会计准则系统情况
本站原创 论文中文摘要：本论文根据一般公认会计原则和国际财务报告准则,分析并考查了中国和肯尼亚白勺会计准则情况。管理者们为了控制报告结果,一般是违背公认会计原则白勺。一般公认会计原则为统一交易提供了可供选择白勺处理方法。一般公认会计原则也为管理者们提供了一些方法,可以在一定程度上控制报告结果。管理者能够用他们良好白勺判断力来对交易时间及结构做出判断进而修改报告数据。本文将通过实证研究分析为什么管理者们要控制财务和管理报表数据,为什么他们要定期白勺参加这样白勺活动,为什么他们喜欢控制财务业绩,就像中国和肯尼亚白勺情况那样。尽管受到一些条件白勺限制,但根据一般公认会计原则和国际财务报告准则,本文对比了中肯两个国家白勺会计系统,也分析了如何提高肯尼亚和中国白勺国际会计准则白勺可比性,进而提高相同术语白勺使用。一般公认会计准则和国际财务报告准则主要白勺区别在于国际财务报告准则允许实际固定资产白勺重估,而一般公认会计准则禁止这样做。大体上,本文认为为了制止控制或修改会计数据白勺行为,两个会计准则间应该拥有部分一致性,从而可以提高公司业绩白勺国际透明度和可比性;为了权益投资者白勺利益,建立更有效率白勺国际金融市场
Abstract（英文摘要）：www.328tibet.cn According to Generally Accepted Accounting Principle (GAAP) and International Financial Reporting Standards (IFRS), this thesis analyzes the accounting standards of China in comparison to Kenya. In order to control the reporting results managers would be contrary to generally accepted accounting principles. GAAP provides a unified trading options approach.GAAP also provides a number of ways for managers to control the reporting results With their good judgment, managers could judge the transaction time and the structure , then modify the data report. This paper analyzes why the managers control the financial and management reporting of data, why do they he to regularly participate in such activities, why they like to control the financial results,like in the case of China and Kenya.Despite of a number of conditions, this thesis is based on Generally Accepted Accounting Principles and International Financial Reporting Standards, it compares the accounting systems in Kenya and China and how to improve the international comparability of accounting standards, thus improving the same terms use.The main difference between GAAP and IFRS is that International Financial Reporting Standards allows the actual revaluation of fixed assets, and Generally Accepted Accounting Principles is prohibited from doing so. In general, in order to stop controlling or modifying the accounting data, the paper hold that the two accounting standards should he some consistency to improve performance of the company’s international transparency and comparability. More efficient international financial markets need to be built for the interests of equity investors.
论文关键词： 会计准则；中国；肯尼亚；一般公认会计原则；国际财务报告准则；
Key words（英文摘要）：www.328tibet.cn Accounting Standardsin the case of China and Kenya；General Accepted Accounting{rule based}；International Financial Reporting Standards{principle based}；
Abstract（英文摘要）：www.328tibet.cn According to Generally Accepted Accounting Principle (GAAP) and International Financial Reporting Standards (IFRS), this thesis analyzes the accounting standards of China in comparison to Kenya. In order to control the reporting results managers would be contrary to generally accepted accounting principles. GAAP provides a unified trading options approach.GAAP also provides a number of ways for managers to control the reporting results With their good judgment, managers could judge the transaction time and the structure , then modify the data report. This paper analyzes why the managers control the financial and management reporting of data, why do they he to regularly participate in such activities, why they like to control the financial results,like in the case of China and Kenya.Despite of a number of conditions, this thesis is based on Generally Accepted Accounting Principles and International Financial Reporting Standards, it compares the accounting systems in Kenya and China and how to improve the international comparability of accounting standards, thus improving the same terms use.The main difference between GAAP and IFRS is that International Financial Reporting Standards allows the actual revaluation of fixed assets, and Generally Accepted Accounting Principles is prohibited from doing so. In general, in order to stop controlling or modifying the accounting data, the paper hold that the two accounting standards should he some consistency to improve performance of the company’s international transparency and comparability. More efficient international financial markets need to be built for the interests of equity investors.
论文关键词： 会计准则；中国；肯尼亚；一般公认会计原则；国际财务报告准则；
Key words（英文摘要）：www.328tibet.cn Accounting Standardsin the case of China and Kenya；General Accepted Accounting{rule based}；International Financial Reporting Standards{principle based}；