Principles of Financial Accounting

Study the principles and methods of accounting in enterprises. Analysis and recording of business activities, inventory and selling prices, accounting information systems, investment and international cooperation, cash flow statements, analysis of financial statements. main
Thông tin trích dẫn: Principles of Financial Accounting. Kermit D. Larson. NXB McGraw-Hill, 2005.

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Abstract
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting. However this has always been an uneasy relationship. One apparent factor contributing to this is that these two accounting processes serve different purposes. The aim of this study is to research international literature and experience to gain an insight into the basis and form of this divergence.