Modern accounting originated in Genoa, Florence, and Venice, and spread to the rest of the world. One of the major developments shaping the accounting profession is the increasing glubalization of business. Accounting is influenced by a variety of environmental factors.
Modern accounting originated in Genoa, Florence, and Venice, and spread to the rest of the world. One of the major developments shaping the accounting profession is the increasing glubalization of business. Accounting is influenced by a variety of environmental factors.
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Modern accounting originated in Genoa, Florence, and Venice, and spread to the rest of the world. One of the major developments shaping the accounting profession is the increasing glubalization of business. Accounting is influenced by a variety of environmental factors.
Copyright:
Attribution Non-Commercial (BY-NC)
Available Formats
Download as DOCX, PDF, TXT or read online from Scribd
Although the recording of transactions is probably as old as the history of
record keeping, we tend to think of the establishment of double-entry accounting, the basis for modern accounting , as the key event. Modern accounting originated in Genoa, Florence, and Venice and spread tro the rest of the world thanks to the work of Luca pacioli, the first person to document the double-entry accounting system. 2. Yhe development of increasingly complex business practices constantly transforms and presents new challenges in the accounting profession. 3. One of the major developments shaping the accounting profession is the increasing glubalization of business. The period after World War II, known as the multinasional era, showed a strong increase in internasional trade and marked the appearance of very large multinasional enterprises. This globalizatrion presents new challenges for the accounting profession. 4. Accounting in influenced by a variety of environmental factors. These factors shape, reflect, and reinforce accounting characteristics unique to each national environment. 5. Major factors promoting the development of corporate reporting internastionally include the ownership of stocks (shares) by the public, the growth of professional management, and the emergence of securities markets. 6. At the same time, major factors constraining public reporting and disclusure include the financing of business by banks and government agencies, the design of accounting information system for government planning and control, and the influence of tax rules. 7. In recent years, a wider audience for corporate report has been recognized, including employees, trade unoins, consumers, government agencies, and the general public. 8. Accountability and disclosure pressures on MNEsare different from those on domestic corporations because of the global reach, size and complexity of MNE operations 9. As companies become more international, they face the challenges of developing internal expertise in international accounting practices to deal with currency fluctuations, different tax laws, legal system, and the like. 10.The study of internasional accounting involves two major areas descriptive/comparattive accounting and the accounting dimensions of internasional trans-actionas/multinational anterprises. 1. Althoug en id
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Batal Simak Baca secara fonetik Bottom of Form 1. Meskipun pencatatan transaksi mungkin setua sejarah pencatatan, kita cenderung untuk memikirkan pembentukan akuntansi double-entry, dasar akuntansi modern, sebagai acara kunci. akuntansi modern berasal di Genoa, Florence, dan Venice dan tro menyebarkan seluruh dunia berkat karya Luca Pacioli, orang pertama untuk mendokumentasikan sistem akuntansi double-entry. 2. pengembangan yhe semakin praktik bisnis yang kompleks terus-menerus mengubah dan menyajikan tantangan baru dalam profesi akuntansi. 3. Salah satu perkembangan utama membentuk profesi akuntansi adalah glubalization meningkatnya bisnis. Periode setelah Perang Dunia II, yang dikenal sebagai era multinasional, menunjukkan peningkatan yang kuat dalam perdagangan Internasional dan menandai munculnya perusahaan multinasional yang sangat besar. globalizatrion ini menyajikan tantangan baru bagi profesi akuntansi. 4. Akuntansi dalam dipengaruhi oleh berbagai faktor lingkungan. Faktor bentuk ini, mencerminkan, dan memperkuat karakteristik akuntansi yang unik untuk setiap lingkungan nasional. 5. faktor utama mempromosikan pengembangan pelaporan perusahaan internastionally termasuk kepemilikan saham (saham) oleh publik, pertumbuhan manajemen yang profesional, dan munculnya pasar efek. 6. Pada saat yang sama, faktor utama yang menghambat pelaporan publik dan pengungkapan meliputi pembiayaan usaha oleh bank dan instansi pemerintah, desain sistem informasi akuntansi untuk perencanaan pemerintah dan kontrol, dan pengaruh peraturan pajak. 7. Dalam beberapa tahun terakhir, khalayak yang lebih luas untuk laporan perusahaan telah diakui, termasuk karyawan, serikat buruh, konsumen, instansi pemerintah, dan masyarakat umum. 8. Akuntabilitas dan pengungkapan tekanan terhadap MNEsare berbeda dari yang di perusahaan domestik karena ukuran, jangkauan global dan kompleksitas MNE operasi 9. Sebagai perusahaan menjadi lebih internasional, mereka menghadapi tantangan untuk mengembangkan keahlian internal dalam praktek akuntansi internasional untuk menangani dengan fluktuasi mata uang, undang-undang pajak yang berbeda, sistem hukum, dan sejenisnya. 10. Mata kuliah akuntansi Internasional melibatkan dua bidang utama deskriptif / akuntansi comparattive dan dimensi akuntansi dari transaksi Internasional / perusahaan multinasional. Simak Baca secara fonetik Kamus - Lihat kamus yang lebih detail