AdvancedFinancialAccounting英文版

AdvancedFinancialAccounting英文版 简介： AdvancedFinancialAccounting英文版为http://www.pxzj8.com整理发布，类型为财务会计，本站还有更多关于财务会计制度,财务基础培训,财务基础学习, 财务会计制度,财务基础培训,财务基础学习，财务管理 - 财务会计的资料。 正文： AdvancedFinancialAccounting

Characteristicsofacompany
Legalpersonality
Limitedliability
Ownershipbyshare
Perpetualsuccession
Abilitytoraisecapital
Professionalmanagement

Typesofcompanies
Themainauthoritiesthatgoverncompanyaccounting
TheAnnualReportuments





Theannualfinancialreport,comprising:
i.Thefinancialstatements,namely:
Statementoffinancialperformance,i.e.P/Lstatement
Statementoffinancialposition,i.e.Balancesheet
Astatementofcashflows
Ifrequiredbyanaccountingstandard,consolidatedstatementoffinancialperformance,Statementoffinancialpositionandstatementofcashflows
Notestofinancialstatements(includingnotesrelatedtoboththesingle-entryandtheconsolidatedfinancialstatements.
ii.Adirectors’declaration
Anauditor’sreport;
Adirectors’report
Contentoftheannualfinancialreport
TheCorporationActrequiresacompanytoproduceanannualfinancialreportbutdoesnotprovidemuchdetailastohowthereportmustactuallybedrawnup,instead,thedetailsareprovidedbyaccountingstandards.

Financialstatementsandthenotes
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