تدريب Shadowing: 0920 International Accounting - تعلم التحدث بالإنجليزية عبر الفيديو
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International Accounting.
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International companies can choose how they present financial information to outside parties.
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The rules and regulations between countries vary significantly.
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Accountants worldwide are familiar with the words, Generally Accepted Accounting Principles, GAAP.
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Some of the basic principles are the Going Concern Principle, the Prudence Principle, the Matching Principle,
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The Consistency Principle The development of these principles has greatly differed between countries.
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For example, in most English -speaking countries,
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it is often accepted practice to offset unrealized gains from unrealized losses or to revalue long.
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Term assets upwards provided sufficient proof of the current.
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Value can be shown.
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This means that accounts can have very different values, depending on whether the company chooses to follow.
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Local Accounting Standards, International Financial, Reporting Standards IFRS, formerly the International,
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Accounting Standards IAS or US GAAP.
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Whether the company can choose is governed by the laws of the country where it is registered.
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For example, the USA
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and Japan currently allow publicly traded companies to prepare their financial statements using the standards of the International Accounting Standards Committee,
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IASC, but they must also include a reconciliation to domestic GAAP.
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