某公司财务会计及财务管理知识分析(英文版)(PPT 49页)

某公司财务会计及财务管理知识分析(英文版)(PPT 49页)简介：

Financial Statements:
   Financial information about a business entity that is prepared in a systematic report format that can be used by decision makers to make decisions

Information
 - can generated using assumptions
 - Future oriented
  - not governed by GAAP

CICA Handbook: official source of GAAP;
sanctioned by federal and provincial governments
and the Canadian Securities Administrators

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