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当今各国的会计要求是不一样的,因而不同的国家对相同的交易和事项的报告存在差异,这种差异对资产负债表和损益表都会有重大影响。像smithKline Beecham和戴姆勒—奔驰这样的国际公司的情况充分说明了这一点。这些公司为了适应不同国家资本市场的要求编制了不同的财务报表,而且对相同的交易和事项揭示了不同的数据。这就使区分造成不同报表数据的原因是业绩的不同还是会计方法的不同变得很困难。
The accounting requirements in various countries are different nowadays. Therefore, different countries report different reports on the same transactions and events. Such differences will have a significant impact on the balance sheet and income statement. This is fully illustrated by international companies like smithKline Beecham and Daimler-Benz. These companies prepared different financial statements in response to capital market requirements in different countries and revealed different data for the same transactions and events. This makes it difficult to distinguish between the different reporting data due to different performance or different accounting methods.