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IASB, FASB, MCF, đạo luật chống gian lận sox - Coggle Diagram
IASB
IAS+ IFRS
KT QUỐC TẾ
FASB
conceptual frameword
GAAP (Generally accepted accouting priciple)
KT MỸ
accouting user
external user
goverment
supplier
investment
customers
creaditer
share holdders
internal users
director
managers
employers
oppertunities in accouting
accouting
auditors (CPA)
accouting specialist
CPAs
CMA
CFE
GFA
CB
CPP
consulting
accouting principle
expense recognition principle ( matching principle)
revenue recognition principle
full disclosure principle
measure pr inciple ( cost principle)
accouting assumption
going-concern assumption
monetary unit assumption
business entity assumption
time period assumption
accoutning concepts
specific principles
the accouting equation
Asset
liabilities
equity
'+ ower capital
'- ower withdramals
'+ revenues
' - expense
FASB and IASB sẽ chú ý conceptual frameword để đặt ra những cái chuẩn mực, bao gồm
qualitative characteristics
relevant
reliable
comparable
objectives
investors
creditor
other...
elements
financial statements can contrain
recognition and measurement
MCF
VAS gồm 26 chuẩn mực
KT VIỆT NAM
đạo luật chống gian lận sox
tam giác gian lận cần 3 yếu tố
opporturity
incentive/ pressure
attitude