英语翻译THE POWER OF REALIZATIONThe cause of the first failure is that GAAP confines the events financial report issuers are permitted to report mainly to only those that change the quantities of assets and liabilities,such as purchases,sales,rec

英语翻译THE POWER OF REALIZATIONThe cause of the first failure is that GAAP confines the events financial report issuers are permitted to report mainly to only those that change the quantities of assets and liabilities,such as purchases,sales,rec
英语翻译
THE POWER OF REALIZATION
The cause of the first failure is that GAAP confines the events financial report issuers are permitted to report mainly to only those that change the quantities of assets and liabilities,such as purchases,sales,receipts and payments.This is the realization convention,whereby only so-called realized changes in assets and liabilities are to be reported.
However,according to FASB,“price changes,interest rate changes,technological changes…and similar events” also affect entities.FASB goes on to say that “to compare…performance by comparing only realized gains [gains reported when quantities change] implies a definition of performance that many people would regard as incomplete and,therefore,as an unreliable representation.”
Consider a reporting entity’s sale for $1,500 of an investment in stock worth $150 a share.That transaction (an event of the kind we now account for—a change in the quantity of an asset) does not affect the entity much,if at all.But an earlier change in the stock’s price from $100 to $150 a share (an event of the kind we generally now do not account for) does affect the entity,as anyone who holds such stock can testify.
FASB concludes that “information based on current prices should be recognized if it is sufficiently relevant and reliable to justify the costs involved and more relevant than alternative information.” In other words,FASB is on record as favoring the reporting of price changes when they occur,though it does not permit such reporting!

英语翻译THE POWER OF REALIZATIONThe cause of the first failure is that GAAP confines the events financial report issuers are permitted to report mainly to only those that change the quantities of assets and liabilities,such as purchases,sales,rec
权力的实现
事业的第一次失败是公认会计原则的局限事件的财务报告发行人获准报告,主要只是那些改变数量的资产和负债,例如采购,销售,收入和支出.这是实现公约,即只有这样,所谓的变化,实现资产和负债,以报道.
不过,根据FASB的,“价格变动,利率的变化,技术的变化…和其他类似活动,”也影响到实体.FASB的接着说,“比较…表现比较,只有实现收益[收益报告时,数量变更]意味的定义,表现,很多人都会认为不完整,因此,作为一个不可靠的代表性” .
考虑报告实体的出售为$ 1500的投资在股票,价值150元的份额.该交易（一事件的客气,我们现在帐户为改变在数量,资产） ,并不影响实体得多,如果在所有.但较早的变化,在股票的价格从100元至150元每股（一事件的客气,我们现在一般不帐户）是否影响实体,任何人持有这类股票可以作证.
财会准则委员会得出结论认为,“信息的基础上目前的价格计算应得到承认,如果它具有足够的相关性和可靠的理由所涉及的费用,以及更多相关的,比其他信息.”换句话说,FASB的是记录在案,作为偏袒报告价格变动情况发生时,虽然它不允许这样的报告了!
阿拉伯文到英语朝鲜语到英语德语到法语德语到英语俄语到英语法语到德语法语到英语荷兰语到英语葡萄牙语到英语日语到英语西班牙语到英语希腊语到英语意大利语到英语英语到阿拉伯文英语到朝鲜语英语到德语英语到俄语英语到法语英语到荷兰语英语到葡萄牙语英语到日语英语到西班牙语英语到希腊语英语到意大利语英语到中文(繁体)英语到中文(简体)中文到英语中文(繁体到简体)中文(简体到繁体)