레이블이 GAAP Accounting Standards인 게시물을 표시합니다. 모든 게시물 표시
레이블이 GAAP Accounting Standards인 게시물을 표시합니다. 모든 게시물 표시

2013년 11월 30일 토요일

오전 4:06

By Eugenia Finnie

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About 'accounting standard 7'|... which were of a standard size – 24 x 14 x 7 cm – found throughout the...medicine, surgery, politics, astronomy, accounts and music were taught...







About 'accounting standard 7'|... which were of a standard size – 24 x 14 x 7 cm – found throughout the...medicine, surgery, politics, astronomy, accounts and music were taught...









               Ｔｈｅ               ｔｅｒｍ               'Ｃｏｎｃｅｐｔｕａｌ               Ｆｒａｍｅｗｏｒｋ'               ｃａｎ               ｂｅ               ｄｅｆｉｎｅｄ               ａｓ               ａ               ｓｅｔ               ｏｆ               ｆｕｎｄａｍｅｎｔａｌ               ｐｒｉｎｃｉｐｌｅｓ               ｗｈｉｃｈ               ｓｕｐｐｏｒｔ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｅｓｔａｂｌｉｓｈ               ａ               ｂａｓｉｓ               ｕｐｏｎ               ｗｈｉｃｈ               ｎｅｗ               ｆｉｎａｎｃｉａｌ               ｒｅｐｏｒｔｉｎｇ               ｐｒａｃｔｉｃｅｓ               ｃａｎ               ｂｅ               ｄｅｖｅｌｏｐｅｄ               ａｎｄ               ｉｎ               ｔｈｅ               ｓａｍｅ               ｓｅｎｓｅ,               ｕｓｅｄ               ｔｏ               ｒｅｖｉｅｗ               ｅｘｉｓｔｉｎｇ               ｏｎｅｓ               (Ｃｏｌｌｉｎｓ,               2011)1.

Ｔｈｅ               ｆｒａｍｅｗｏｒｋ               ｉｓ               ｎｏｔ               ａｎ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄ               ａｎｄ               ｔｈｉｓ               ｉｓ               ｅｎｆｏｒｃｅｄ               ｉｎ               ｐａｒａｇｒａｐｈ               3,               ｉｎ               ｗｈｉｃｈ               ｉｔ               ｓｔａｔｅｓ               ｔｈａｔ               ｉｆ               ａ               ｃｏｎｆｌｉｃｔ               ｓｈｏｕｌｄ               ａｒｉｓｅ,               ｔｈｅｎ               ｔｈｅ               ＩＡＳ               ｗｉｌｌ               ｈａｖｅ               ｐｒｅｖａｌｅｎｃｅ               ｏｖｅｒ               ｔｈｅ               ｆｒａｍｅｗｏｒｋ.

Ｔｈｅ               ＩＡＳＢ'ｓ               ｆｒａｍｅ               ｗｏｒｋ               ｉｓ               ｔｉｔｌｅｄ               "Ｔｈｅ               Ｆｒａｍｅｗｏｒｋ               ｆｏｒ               ｔｈｅ               Ｐｒｅｐａｒａｔｉｏｎ               ａｎｄ               Ｐｒｅｓｅｎｔａｔｉｏｎ               ｏｆ               Ｆｉｎａｎｃｉａｌ               Ｓｔａｔｅｍｅｎｔｓ".

Ｔｈｉｓ               ｆｒａｍｅｗｏｒｋ               ｉｓ               ｔｈｅ               ｍｏｓｔ               ｗｉｄｅｌｙ               ｉｍｐｌｅｍｅｎｔｅｄ               ａｎｄ               ｔａｋｅｓ               ｕｐ               ｃｏｎｃｅｒｎ               ｗｉｔｈ               ｔｈｅ               ｗａｙ               ｉｎ               ｗｈｉｃｈ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ａｒｅ               ｐｒｅｐａｒｅｄ               ａｎｄ               ｐｒｅｓｅｎｔｅｄ               (Ｗｅｅｔｍａｎ,               2011)2.

Ｔｈｉｓ               ｅｓｓａｙ               ｗｉｌｌ               ｅｘｐｌｏｒｅ               ｔｈｅ               ｕｓｅ               ｏｆ               ｓｕｃｈ               ａ               ｆｒａｍｅｗｏｒｋ               ａｍｏｎｇ               ｕｓｅｒｓ               ｏｆ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ａｎｄ               ｈｏｗ               ｅｆｆｅｃｔｉｖｅ               ｔｈｅ               ＩＡＳＢ               ｈａｖｅ               ｂｅｅｎ               ｉｎ               ａｃｈｉｅｖｉｎｇ               ｔｈｅｉｒ               ｏｂｊｅｃｔｉｖｅｓ.
               Ｐｒｅｖｉｏｕｓｌｙ,               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄｓ               ｗｅｒｅ               ｐｒｏｄｕｃｅｄ               ｏｎ               ｔｈｅ               ｒｅａｃｔｉｏｎ               ｔｏ               ｓｃａｎｄａｌｓ               ｗｉｔｈｉｎ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｔｅｍｅｎｔｓ               ａｎｄ               ｗｈｅｒｅ               ｓｏｍｅ               ｓｔａｎｄａｒｄｓ               ｃｒｅａｔｅｄ               ｃｌａｓｈｅｄ               ｗｉｔｈ               ｏｔｈｅｒｓ,               ｍａｋｉｎｇ               ｔｈｅｍ               ｈａｒｄ               ｔｏ               ｆｏｌｌｏｗ,               ｓｈｏｗｉｎｇ               ｔｈａｔ               ｔｈｅｒｅ               ｗａｓ               ａ               ｎｅｅｄ               ｆｏｒ               ｓｕｃｈ               ｆｒａｍｅｗｏｒｋ.

Ｗｉｔｈ               ｔｈｅ               ｉｎｔｒｏｄｕｃｔｉｏｎ               ｏｆ               ｔｈｅ               Ｃｏｎｃｅｐｔｕａｌ               Ｆｒａｍｅｗｏｒｋ,               ｓｔａｎｄａｒｄ-ｓｅｔｔｉｎｇ               ｂｏｄｉｅｓ               ｃｏｕｌｄ               ｎｏｗ               ｕｓｅ               ｔｈｉｓ               ａｓ               ａ               ｔｏｏｌ,               ｉｎ               ｗｈｉｃｈ               ｔｈｅｙ               ｃａｎ               ｄｅｖｅｌｏｐ               ｎｅｗ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄｓ,               ｓｏ               ｔｈｅｙ               ａｒｅ               ｅｎｓｕｒｅｄ               ｔｈａｔ               ｔｈｅ               ｓｔａｎｄａｒｄｓ               ｔｈａｔ               ｔｈｅｙ               ｃｒｅａｔｅ               ｄｏ               ｎｏｔ               ｃｏｎｆｌｉｃｔ               ｗｉｔｈ               ｏｎｅｓ               ｔｈａｔ               ａｒｅ               ａｌｒｅａｄｙ               ｉｎ               ｐｌａｃｅ(ＡＡＯＩＦＩ)3.
               Ａ               ｃｏｍｐａｎｙ               ｗｈｏ               ｈａｓ               ａｄｏｐｔｅｄ               ＩＡＳＢ'ｓ               ｆｒａｍｅｗｏｒｋ               ｗｉｌｌ               ｂｅ               ａｂｌｅ               ｔｏ               ｅａｓｉｌｙ               ｃｏｍｐａｒｅ               ｗｉｔｈ               ｏｔｈｅｒ               ｃｏｍｐａｎｉｅｓ               ｗｈｏ               ｈａｖｅ               ａｄｏｐｔｅｄ               ｔｈｅ               ｓａｍｅ               ｐｒａｃｔｉｃｅ               ａｓ               ｔｈｅｙ               ｗｉｌｌ               ｂｏｔｈ               ｂｅ               ｆｏｌｌｏｗｉｎｇ               ｔｈｅ               ｓａｍｅ               ｐｒｅｓｅｎｔａｔｉｏｎ               ｏｆ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ,               ｗｈｉｃｈ               ｉｎ               ｔｕｒｎ               ｗｉｌｌ               ｍａｋｅ               ｄｅｃｉｓｉｏｎ               ｍａｋｉｎｇ               ｍｏｒｅ               ｅｆｆｉｃｉｅｎｔ               ａｓ               ｉｔ               ｗｉｌｌ               ｂｅ               ｌｅｓｓ               ｔｉｍｅ               ｃｏｎｓｕｍｉｎｇ               ａｓ               ｍａｎａｇｅｍｅｎｔ               ｗｉｌｌ               ｋｎｏｗ               ｗｈａｔ               ｅｖｅｒｙ               ｈｅａｄｉｎｇ               ｍｅａｎｓ               ａｎｄ               ｗｈｅｒｅ               ｉｔ               ｉｓ               ｌｏｃａｔｅｄ.

Ｔｈｅ               ｓａｍｅ               ｃａｎ               ｂｅ               ａｐｐｌｉｅｄ               ｔｏ               ａ               ｃｏｍｐａｎｙ               ｔｈａｔ               ｏｗｎｓ               ａ               ｆｏｒｅｉｇｎ               ｓｕｂｓｉｄｉａｒｙ,               ａｓ               ｉｔ               ｗｉｌｌ               ｂｅ               ｌｅｓｓ               ｃｏｍｐｌｉｃａｔｅｄ               ｉｆ               ｔｈｅｙ               ｂｏｔｈ               ａｄｏｐｔｅｄ               ｔｈｅ               ｆｒａｍｅｗｏｒｋ               ａｓ               ｔｈｅｙ               ｗｉｌｌ               ｎｏｔ               ｈａｖｅ               ｔｏ               ａｄｊｕｓｔ               ｆｏｒ               ｌｏｃａｌ               ＧＡＡＰｓ.
               Ａｎｏｔｈｅｒ               ｕｓｅ               ｏｆ               ｃｏｎｃｅｐｔｕａｌ               ｆｒａｍｅｗｏｒｋ               ｉｓ               ｔｈａｔ               ｉｔ               ａｌｌｏｗｓ               ａｕｄｉｔｏｒｓ               ｔｏ               ｍａｋｅ               ａ               ｄｅｃｉｓｉｏｎ               ａｂｏｕｔ               ｗｈｅｔｈｅｒ               ｏｒ               ｎｏｔ               ｔｈｅ               ｒｅｐｏｒｔｉｎｇ               ｅｎｔｉｔｙ               ｈａｓ               ｐｒｅｐａｒｅｄ               ａｎｄ               ｐｒｅｓｅｎｔｅｄ               ｔｈｅｉｒ               ｉｎｆｏｒｍａｔｉｏｎ               ｉｎ               ｔｈｅｉｒ               ｓｔａｔｅｍｅｎｔｓ               ｉｎ               ａｃｃｏｒｄａｎｃｅ               ｔｏ               ｔｈｅ               ｒｅｇｕｌａｔｉｏｎｓ               ｓｅｔ               ｏｕｔ               ｂｙ               ｔｈｅ               ＩＦＲＳ.

Ｔｈｉｓ               ｗｉｌｌ               ａｌｓｏ               ｇｉｖｅ               ｔｈｅ               ｒｅｐｏｒｔｉｎｇ               ｅｎｔｉｔｙ               ａ               ｇｏｏｄ               ｒｅｐｕｔａｔｉｏｎ               ａｍｏｎｇ               ｉｎｖｅｓｔｏｒｓ.
               Ｔｈｅ               ｃｏｎｃｅｐｔｕａｌ               ｆｒａｍｅｗｏｒｋ               ｗｉｌｌ               ａｌｓｏ               ｂｅ               ｏｆ               ｕｓｅ               ｔｏ               ｉｎｖｅｓｔｏｒｓ               ａｎｄ               ｐｏｔｅｎｔｉａｌ               ｉｎｖｅｓｔｏｒｓ,               ａｓ               ｓｔａｔｅｄ               ｉｎ               Ｐａｒａｇｒａｐｈ               94,               ｗｈｅｒｅ               ｉｔ               ｒｅａｓｏｎｓ               ｔｈａｔ               ｉｎｖｅｓｔｏｒｓ               ｐｒｏｖｉｄｅ               ｃａｐｉｔａｌ               ｔｏ               ｔｈｅ               ｅｎｔｉｔｙ               ａｎｄ               ｗｉｌｌ               ｅｘｐｅｃｔ               ａ               ｄｅｃｅｎｔ               ｒｅｔｕｒｎ.

Ｈｏｗｅｖｅｒ,               ｔｈｉｓ               ｉｎｖｅｓｔｍｅｎｔ               ｃｏｍｅｓ               ｗｉｔｈ               ａ               ｒｉｓｋ               ａｎｄ               ｔｈｅ               ｉｎｖｅｓｔｏｒ               ｍｕｓｔ               ｂｅ               ａｂｌｅ               ｔｏ               ｍａｋｅ               ｓｏｕｎｄ               ｅｃｏｎｏｍｉｃ               ｄｅｃｉｓｉｏｎｓ               ｂａｓｅｄ               ｏｎ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｐｒｏｖｉｄｅｄ               ｔｏ               ｔｈｅｍ               ｂｙ               ｔｈｅ               ｅｎｔｉｔｙ               ａｓ               ｔｈｉｓ               ｍａｙ               ｂｅ               ｔｈｅ               ｏｎｌｙ               ｆｏｒｍ               ｏｆ               ｉｎｆｏｒｍａｔｉｏｎ               ａｖａｉｌａｂｌｅ               ｔｏ               ｔｈｅｍ.

Ｔｈｅ               ｃｏｎｃｅｐｔｕａｌ               ｆｒａｍｅｗｏｒｋ               ｔｈｅｒｅｆｏｒｅ,               ｅｎｓｕｒｅｓ               ｔｈａｔ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｃｏｎｔａｉｎ               ｔｈｅ               ｒｅｌｅｖａｎｔ               ｉｎｆｏｒｍａｔｉｏｎ               ａｎｄ               ｗｉｌｌ               ｇｉｖｅ               ｄｅｓｃｒｉｐｔｉｖｅ               ｇｕｉｄａｎｃｅ               ｏｎ               ｈｏｗ               ｔｏ               ｉｎｔｅｒｐｒｅｔ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｃｏｎｔａｉｎｅｄ               ｗｉｔｈｉｎ               ｔｈｅ               ｓｔａｔｅｍｅｎｔｓ               ｉｎ               ｏｒｄｅｒ               ｆｏｒ               ｔｈｅｍ               ｔｏ               ｍａｋｅ               ｔｈｅ               ｂｅｓｔ               ｐｏｓｓｉｂｌｅ               ｄｅｃｉｓｉｏｎｓ               ｂａｓｅｄ               ｕｐｏｎ               ｉｔ.

Ｂｅｃａｕｓｅ               ｔｈｅ               ｃｏｎｃｅｐｔｕａｌ               ｆｒａｍｅｗｏｒｋ               ａｉｍｓ               ｔｏ               ｅｌｉｍｉｎａｔｅ               ｏｒ               ａｎｉｍａｌｉｓｅ               ｔｈｅ               ｉｎｔｅｒｎａｔｉｏｎａｌ               ｄｉｆｆｅｒｅｎｃｅｓ,               ｉｎｖｅｓｔｏｒｓ               ｃｈｏｏｓｉｎｇ               ｔｏ               ｉｎｖｅｓｔ               ｉｎ               ａ               ｆｏｒｅｉｇｎ               ｃｏｍｐａｎｙ               ｗｉｌｌ               ｎｏｔ               ｈａｖｅ               ｔｏ               ｗａｓｔｅ               ｖａｌｕａｂｌｅ               ｔｉｍｅ               ａｎｄ               ｍｏｎｅｙ               ｉｎ               ｇｅｔｔｉｎｇ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｔｒａｎｓｌａｔｅｄ               ａｎｄ               ｐｒｏｃｅｓｓｅｄ               ｉｎ               ｏｒｄｅｒ               ｆｏｒ               ｔｈｅｍ               ｔｏ               ｂｅ               ａｂｌｅ               ｔｏ               ｂａｓｅ               ａｎ               ｅｃｏｎｏｍｉｃ               ｄｅｃｉｓｉｏｎ               ｕｐｏｎ.
               Ｔｈｅ               ＩＡＳＢ'ｓ               ｆｒａｍｅｗｏｒｋ'ｓ               ｓｔａｔｅｄ               ｏｂｊｅｃｔｉｖｅｓ               ａｒｅ               ｔｏ               ｃｒｅａｔｅ               ａ               ｓｅｔ               ｏｆ               ｈｉｇｈ               ｑｕａｌｉｔｙ,               ｕｎｄｅｒｓｔａｎｄａｂｌｅ               ａｎｄ               ｅｎｆｏｒｃｅａｂｌｅ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄｓ               ｔｈａｔ               ｃａｎ               ｂｅ               ａｐｐｌｉｅｄ               ｇｌｏｂａｌｌｙ               ｔｏ               ａｉｄ               ａ               ｖａｓｔ               ｒａｎｇｅ               ｏｆ               ｕｓｅｒｓ.

Ｔｈｅｙ               ｈａｖｅ               ｂｅｅｎ               ｓｕｃｃｅｓｓｆｕｌ               ｔｏｗａｒｄｓ               ｏｂｔａｉｎｉｎｇ               ｔｈｉｓ               ｇｏａｌ               ａｓ               ｔｈｅｙ               ｈａｖｅ               ｃｒｅａｔｅｄ               ａ               ｎｅａｒ               ｓｅｔ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄｓ               ｉｎ               ｗｈｉｃｈ               ｉｆ               ａｐｐｌｉｅｄ               ｇｌｏｂａｌｌｙ               ｗｏｕｌｄ               ｒｅｓｕｌｔ               ｉｎ               ｔｈｅ               ｒｅｐｏｒｔｉｎｇ               ｅｎｔｉｔｉｅｓ               ｂｅｉｎｇ               ｒｅｑｕｉｒｅｄ               ｔｏ               ｐｒｏｄｕｃｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｗｈｉｃｈ               ｃａｎ               ｂｅ               ｃｏｍｐａｒａｂｌｅ               ａｎｄ               ｏｆ               ａ               ｈｉｇｈ               ｑｕａｌｉｔｙ               (Ｄｅｌｏｉｔｔｅ)5.
               Ｔｈｅｙ               ｈａｖｅ               ａｌｓｏ               ｂｅｅｎ               ｓｕｃｃｅｓｓｆｕｌ               ｉｎ               ｔｈｅｉｒ               ｏｔｈｅｒ               ｏｂｊｅｃｔｉｖｅ               ｏｆ               ｐｒｏｍｏｔｉｎｇ               ｔｈｅ               ｕｓｅ               ａｎｄ               ｓｔｒｉｎｇｅｎｔ               ａｐｐｌｉｃａｔｉｏｎ               ｏｆ               ｔｈｅ               ｓｔａｎｄａｒｄｓ               ｔｈｅｙ               ｄｅｖｅｌｏｐ               ａｓ               ｔｈｅｙ               ｈａｖｅ               ｈａｄ               100               ｃｏｕｎｔｒｉｅｓ               ａｄｏｐｔ               ｔｈｅ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｏｆ               ＩＦＲＳ.

Ａ               ｌａｒｇｅ               ｃｏｎｔｒｉｂｕｔｉｏｎ               ｏｆ               ｔｈｅ               ｓｕｃｃｅｓｓ               ｉｓ               ｅｖｉｄｅｎｔｌｙ               ｄｕｅ               ｔｏ               ｔｈｅ               ｍｅｍｂｅｒ               ｃｏｕｎｔｒｉｅｓ               ｏｆ               ｔｈｅ               ＥＵ               ｉｎ               2005               ｈａｖｉｎｇ               ａｄｏｐｔｅｄ               ＩＦＲＳ               ｗｈｅｒｅ               ｔｈｅｙ               ａｒｅ               ｒｅｑｕｉｒｅｄ               ｔｏ               ｃｏｍｐｉｌｅ               ｃｏｎｓｏｌｉｄａｔｅｄ               ｓｔａｔｅｍｅｎｔｓ               ｉｎ               ａｃｃｏｒｄａｎｃｅ               ｔｏ               ｔｈｅ               ＩＦＲＳ               (ＥＵ-Ｃ               ,               2007               )6               .

Ａｌｔｈｏｕｇｈ               ｔｈｅ               ａｄｏｐｔｉｏｎｓ               ｂｙ               ｃｏｕｎｔｒｉｅｓ               ｍａｙ               ｎｏｔ               ｂｅ               ｅｎｆｏｒｃｉｎｇ               ｔｈｅ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｏｆ               ＩＦＲＳ               ｏｎｔｏ               ｃｏｍｐａｎｉｅｓ               ａｓ               ａ               ｌｅｇａｌ               ｒｅｑｕｉｒｅｍｅｎｔ,               ｍａｎｙ               ｈａｖｅ               ｐｌａｎｎｅｄ               ｏｕｔ               ａ               ｄｅｔａｉｌｅｄ               ｃｏｎｖｅｒｇｅｎｃｅ               ｗｉｔｈ               ｌｏｃａｌ               ａｃｃｏｕｎｔｉｎｇ               ｐｒａｃｔｉｃｅｓ               ａｎｄ               ＩＦＲＳ.

Ｓｕｃｈ               ｃｏｕｎｔｒｉｅｓ               ｉｎｃｌｕｄｅ               Ｃｈｉｎａ,               Ｃａｎａｄａ               ａｎｄ               Ｉｎｄｉａ,               ｔｏ               ｎａｍｅ               ｂｕｔ               ａ               ｆｅｗ               ｌａｒｇｅ               ｅｃｏｎｏｍｉｅｓ.
               Ｉｎ               ｔｅｒｍｓ               ｏｆ               ｎａｒｒｏｗｉｎｇ               ｔｈｅ               ｄｉｆｆｅｒｅｎｃｅｓ               ｂｅｔｗｅｅｎ               ＩＦＲＳ               ａｎｄ               ＧＡＡＰｓ               ｏｆ               ｏｔｈｅｒ               ｃｏｕｎｔｒｉｅｓ,               ｔｈｅｙ               ｈａｖｅ               ｂｅｅｎ               ｒｅａｓｏｎａｂｌｙ               ｓｕｃｃｅｓｓｆｕｌ               ａｓ               ｐｒｅｖｉｏｕｓｌｙ               ｍｅｎｔｉｏｎｅｄ,               ａｓ               ａ               ｎｕｍｂｅｒ               ｏｆ               ｔｈｅ               ｗｏｒｌｄ'ｓ               ｌａｒｇｅｒ               ｅｃｏｎｏｍｉｅｓ               ｈａｖｅ               ｐｕｔ               ｉｎ               ｐｌａｃｅ               ｐｌａｎｓ               ｆｏｒ               ａ               ｃｏｎｖｅｒｇｅｎｃｅ               ｂｅｔｗｅｅｎ               ｌｏｃａｌ               ａｃｃｏｕｎｔｉｎｇ               ｐｒａｃｔｉｃｅｓ               ａｎｄ               ＩＦＲＳ               (Ｒａｙ               Ｂａｌｌ)7.

Ｔｈｉｓ               ｓｕｃｃｅｓｓ               ｉｓ               ａｌｓｏ               ｃｏｕｐｌｅｄ               ｗｉｔｈ               ｔｈｅ               ＩＡＳＢ'ｓ               ｍｏｓｔ               ｓｉｇｎｉｆｉｃａｎｔ               ａｃｃｏｍｐｌｉｓｈｍｅｎｔ               ｔｏ               ｄａｔｅ,               ｂｅｉｎｇ               ｔｈｅ               ｐｌａｎｎｅｄ               ｃｏｎｖｅｒｇｅｎｃｅ               ｏｆ               ｔｈｅ               ｗｏｒｌｄｓ               ｌａｒｇｅｓｔ               ａｎｄ               ｍｏｓｔ               ｐｏｗｅｒｆｕｌ               ｅｃｏｎｏｍｙ,               ｔｈｅ               ＵＳＡ,               ｗｈｅｒｅ               ｔｈｅ               Ｓｅｃｕｒｉｔｉｅｓ               Ｅｘｃｈａｎｇｅ               ｃｏｍｍｉｓｓｉｏｎ               ｈａｓ               ｃｏｍｅ               ｔｏ               ｔｈｅ               ｄｅｃｉｓｉｏｎ               ｔｏ               ａｌｌｏｗ               ＩＦＲＳ               ｔｏ               ｂｅ               ｕｓｅｄ               ｂｙ               ｆｏｒｅｉｇｎ               ｃｏｍｐａｎｉｅｓ               ｒｅｇｉｓｔｅｒｅｄ               ｏｎ               ｔｈｅ               Ａｍｅｒｉｃａｎ               ｃａｐｉｔａｌ               ｍａｒｋｅｔｓ               ｗｉｔｈ               ｔｈｅ               ｐｏｓｓｉｂｉｌｉｔｙ               ｏｆ               ａｌｌｏｗｉｎｇ               Ａｍｅｒｉｃａｎ               ｃｏｍｐａｎｉｅｓ               ａｄｏｐｔ               ｔｈｅ               ＩＦＲＳ               ｉｎ               ｐｌａｃｅ               ｏｆ               ｔｈｅｉｒ               ｃｏｎｖｅｎｔｉｏｎａｌ               ＵＳ               ＧＡＡＰ.
               Ｉｎ               ｃｏｎｃｌｕｓｉｏｎ,               ｔｈｅｒｅ               ｉｓ               ｅｘｔｅｎｓｉｖｅ               ｕｓｅ               ｏｆ               ｔｈｅ               ｃｏｎｃｅｐｔｕａｌ               ｆｒａｍｅｗｏｒｋ               ａｍｏｎｇｓｔ               ｕｓｅｒｓ               ｏｆ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ａｎｄ               ｔｈｉｓ               ｗｉｌｌ               ｂｒｉｎｇ               ｍａｎｙ               ａｄｖａｎｔａｇｅｓ               ｓｕｃｈ               ａｓ               ｃｏｍｐａｒａｂｉｌｉｔｙ               ａｎｄ               ａｃｃｕｒａｃｙ               ｆｏｒ               ｔｈｅ               ｕｓｅｒｓ.

Ｉｆ               ｔｈｅ               ＩＡＳＢ'ｓ               ｆｒａｍｅ               ｗｏｒｋ               ａｎｄ               ＩＦＲＳ               ｉｓ               ｇｌｏｂａｌｌｙ               ａｃｃｅｐｔｅｄ               ｔｈｅｎ               ａｌｌ               ｃｏｍｐａｎｉｅｓ               ｗｏｕｌｄ               ｂｅ               ｉｎ               ａ               ｓｅｎｓｅ,               ｓｐｅａｋｉｎｇ               ｔｈｅ               ｓａｍｅ               ｆｉｎａｎｃｉａｌ               ｌａｎｇｕａｇｅ,               ｒｅｍｏｖｉｎｇ               ｔｒａｄｅ               ａｎｄ               ｉｎｖｅｓｔｍｅｎｔ               ｂａｒｒｉｅｒｓ               ａｓ               ｃｏｍｐａｎｉｅｓ               ｆｏｌｌｏｗｉｎｇ               ｔｈｅ               ｓａｍｅ               ｌａｙｏｕｔｓ               ａｎｄ               ｐｒｅｐａｒａｔｉｏｎ,               ｍａｋｉｎｇ               ｔｈｅｍ               ｅａｓｉｅｒ               ｔｏ               ｕｎｄｅｒｓｔａｎｄ               ａｎｄ               ｅａｓｉｎｇ               ｔｈｅ               ｉｎｖｅｓｔｏｒ'ｓ               ｍｉｎｄ.

Ｉｔ               ｉｓ               ａｌｓｏ               ａｐｐａｒｅｎｔ               ｔｈａｔ               ｔｈｅ               ＩＡＳＢ               ｉｓ               ｓｕｃｃｅｓｓｆｕｌ               ｉｎ               ａｃｈｉｅｖｉｎｇ               ｔｈｅｉｒ               ｏｂｊｅｃｔｉｖｅｓ,               ｗｉｔｈ               ｏｖｅｒ               100               ｃｏｕｎｔｒｉｅｓ               ａｄｏｐｔｅｄ               ＩＦＲＳ               ｉｎ               ｓｏｍｅ               ｆｏｒｍ               ａｎｄ               ｗｉｔｈ               ｉｔｓ               ｒｅｓｕｌｔ               ｉｎ               ｂｒｉｎｇｉｎｇ               ａｂｏｕｔ               ｃｏｎｖｅｒｇｅｎｃｅ.
               

               1               Ｃｏｌｌｉｎｓ,               Ｂ               (2011).

Ｆｉｎａｎｃｉａｌ               Ａｃｃｏｕｎｔｉｎｇ               Ａｎｄ               Ｒｅｐｏｒｔｉｎｇ               .

Ｂｅｒｋｓｈｉｒｅ:               ＭｃＧｒａｗ-Ｈｉｌｌ.

44-45.
               2               Ｗｅｅｔｍａｎ,               Ｐ               (2011).

Ｆｉｎａｎｃｉａｌ               Ａｎｄ               Ｍａｎａｇｅｍｅｎｔ               Ａｃｃｏｕｎｔｉｎｇ               .

5ｔｈ               ｅｄ.

Ｅｓｓｅｘ:               Ｐｒｅｎｔｉｃｅ               Ｈａｌｌ.

ｐ8-9.
               3               ＡＡＯＩＦＩ.

().

Ｃｏｎｃｅｐｔｕａｌ               Ｆｒａｍｅｗｏｒｋ               ｆｏｒ               Ｆｉｎａｎｃｉａｌ               Ｒｅｐｏｒｔｉｎｇ               ｂｙ               Ｉｓｌａｍｉｃ               Ｆｉｎａｎｃｉａｌ               Ｉｎｓｔｉｔｕｔｉｏｎｓ.

Ａｖａｉｌａｂｌｅ:               ｈｔｔｐ://ｗｗｗ.ａａｏｉｆｉ.ｃｏｍ/ａａｏｉｆｉ%20-%20ｃｏｎｃｅｐｔｕａｌ%20ｆｒａｍｅｗｏｒｋ%20ｆｏｒ%20ｆｉｎａｎｃｉａｌ%20ｒｅｐｏｒｔｉｎｇ%20(ｄｒａｆｔ%20ｆｏｒ%20ｐｕｂｌｉｃ%20ｈｅａｒｉｎｇ).ｐｄｆ.

Ｌａｓｔ               ａｃｃｅｓｓｅｄ               20ｔｈ               Ｏｃｔ               .
               4ＩＡＳＢ               Ｆｒａｍｅｗｏｒｋ               Ｐａｒａｇｒａｐｈ               (9)
               5               Ｄｅｌｏｉｔｔｅ               ａｎｄ               Ｔｏｕｃｈｅ               ＬＬＰ.

(2006).

ＩＦＲＳ               Ｉｎ               Ｙｏｕｒ               Ｐｏｃｋｅｔ.

Ａｖａｉｌａｂｌｅ:               ｗｗｗ.ｉａｓｐｌｕｓ.ｃｏｍ/ｄｔｔｐｕｂｓ/ｐｕｂｓ.ｈｔｍ.

Ｌａｓｔ               ａｃｃｅｓｓｅｄ               21ｓｔ               Ｏｃｔ.
               6               Ｅｕｒｏｐｅａｎ               Ｃｏｍｍｉｓｓｉｏｎ               .

(2007).

Ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               Ｏｆ               ＩＦＲＳ               Ｉｎ               Ｔｈｅ               ＥＵ.

Ａｖａｉｌａｂｌｅ:               ｈｔｔｐ://ｅｃ.ｅｕｒｏｐａ.ｅｕ/ｉｎｔｅｒｎａｌ_ｍａｒｋｅｔ/ａｃｃｏｕｎｔｉｎｇ/ｄｏｃｓ/ｓｔｕｄｉｅｓ/2007-ｅｕ_ｉｍｐｌｅｍｅｎｔａｔｉｏｎ_ｏｆ_ｉｆｒｓ.ｐｄｆ.

Ｌａｓｔ               ａｃｃｅｓｓｅｄ               19ｔｈ               Ｏｃｔ.
               7               Ｂａｌｌ,               Ｒ.

(2006).

ｎｔｅｒｎａｔｉｏｎａｌ               Ｆｉｎａｎｃｉａｌ               Ｒｅｐｏｒｔｉｎｇ               Ｓｔａｎｄａｒｄｓ               (ＩＦＲＳ):               ｐｒｏｓ               ａｎｄ               ｃｏｎｓ               ｆｏｒ               ｉｎｖｅｓｔｏｒｓ.

Ａｖａｉｌａｂｌｅ:               ｈｔｔｐ://ｃｃｈｗｅｂ.ｃｃｈ.ｃｏ.ｕｋ/ａｂｒ/ｐｄｆ/005-028.ｐｄｆ.

Ｌａｓｔ               ａｃｃｅｓｓｅｄ               19               Ｏｃｔ.






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    1. jamesmessig.wordpress.com/   09/09/2011
      ...nonrelmass-blueshift-from- pinwheel-&-rest-of-ship } is a factor that takes into account the degree of incident non-relativistic matter particles wave-function gravitational blueshifting...
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      ..., of which one must be a member from private 7. COST ACCOUNTING STANDERS SETTING PROCESS: The standard setting procedure of the CASB has ...
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      ... themselves stated taht the guidelines may not take into account all the costs for a hoax. Finally, the five year sentence was less than half...
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      ...However playing at evening times here, say 7-11pm i've noticed a better standard of player. Seems best to take advantage of them when...
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      11. Accounting Standard 7 - Blog Homepage Results

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    2013년 11월 29일 금요일

    오전 11:29

    By Eugenia Finnie

    In: , , , , , , , , , , , , , , ,

    3 comments

    About 'ideal standards accounting'|...into tracking Hammer veterans. The Horror Of Dracula cast can be mostly accounted for. Of those surviving, many have been contacted and...







    About 'ideal standards accounting'|...into tracking Hammer veterans. The Horror Of Dracula cast can be mostly accounted for. Of those surviving, many have been contacted and...








    Ｏｐｅｎ               ａ               ｂａｇ               ｏｆ               Ｑｕａｄｒａｔｉｎｉ               ｃｏｃｏｎｕｔ               ｗａｆｅｒｓ               ｂｙ               Ｌｏａｃｋｅｒ               ａｎｄ               ｉｎｓｔａｎｔｌｙ               ｔａｋｅ               ｉｎ               ａ               ｗｈｉｆｆ               ｏｆ               ｗｏｎｄｅｒｆｕｌ               ｃｏｃｏｎｕｔ               ｇｏｏｄｎｅｓｓ.

    Ｔｈｅｓｅ               ｂｉｔｅ-ｓｉｚｅ               ｗａｆｅｒｓ               ａｒｅ               ｉｄｅａｌ               ａｓ               ａｎ               ａｆｔｅｒｎｏｏｎ               ｓｎａｃｋ               ｔｏ               ｂｅ               ｄｏｕｂｌｙ               ｅｎｊｏｙｅｄ               ｗｉｔｈ               ａｎ               ｅｓｐｒｅｓｓｏ;               ｆｏｒ               ａｆｔｅｒａｌｌ,               ｔｈｅｓｅ               ｗａｆｅｒｓ               ａｒｅ               ｍａｄｅ               ｉｎ               Ｉｔａｌｙ.

    Ｔｈｉｓ               ｐａｒｔｉｃｕｌａｒ               ｆｌａｖｏｒ               ｉｓ               ｎｏｔ               ｏｎｅ               ｔｈａｔ               Ｉｔａｌｉａｎ               ｃｕｉｓｉｎｅ               ｉｓ               ｋｎｏｗｎ               ｆｏｒ               ｂｕｔ               ｔｈｅ               ｑｕａｌｉｔｙ               ｏｆ               ｔｈｅ               ｗａｆｅｒ               ｉｓ               ｕｐ               ｔｏ               ｐａｒ               ｗｉｔｈ               Ｉｔａｌｉａｎ               ｃｕｌｉｎａｒｙ               ｓｔａｎｄａｒｄｓ.

    Ｂｉｔｉｎｇ               ｉｎｔｏ               ａ               ｗａｆｅｒ               ｃｏｏｋｉｅ               ｆｉｌｌｅｄ               ｗｉｔｈ               ｃｏｃｏｎｕｔ               ｃｒｅａｍ               ｗｉｌｌ               ｇｉｖｅ               ｙｏｕ               ａ               ｆｅｅｌｉｎｇ               ｏｆ               ｉｍｍｅｎｓｅ               ｓａｔｉｓｆａｃｔｉｏｎ,               ｅｓｐｅｃｉａｌｌｙ               ｉｆ               ｙｏｕ               ｌｏｖｅ               ｔｈｅ               ｆｌａｖｏｒ               ｏｆ               ｃｏｃｏｎｕｔ.

    Ｔｈｅ               ｉｎｇｒｅｄｉｅｎｔｓ               ａｒｅ               ａｌｌ               ｎａｔｕｒａｌ               ｗｈｉｃｈ               ｏｎｌｙ               ａｄｄｓ               ｔｏ               ｔｈｅ               ｄｅｐｔｈ               ｏｆ               ｆｌａｖｏｒ               ｔｈａｔ               ｃａｎｎｏｔ               ｂｅ               ａｃｈｉｅｖｅｄ               ｕｓｉｎｇ               ａｒｔｉｆｉｃｉａｌ               ｉｎｇｒｅｄｉｅｎｔｓ.

    Ｔｈｅ               ｌａｙｅｒｓ               ｏｆ               ｅａｃｈ               ｗａｆｅｒ               ｃｏｏｋｉｅ               ｓｅｒｖｅ               ｔｏ               ｆｏｒｍ               ｊｕｓｔ               ｔｈｅ               ｒｉｇｈｔ               ａｍｏｕｎｔ               ｏｆ               ｃｒｕｎｃｈ,               ａｎｄ               ｔｈｅ               ｃｏｃｏｎｕｔ               ｃｒｅａｍ               ｉｎ               ｂｅｔｗｅｅｎ               ｔｈｅｍ               ｍａｋｅｓ               ｔｈｅｍ               ｓｃｒｕｍｐｔｉｏｕｓ.
                   Ｃｏｃｏｎｕｔ               ｉｓ               ｈｉｇｈ               ｉｎ               ｆａｔ               ａｎｄ               ｓｏ               ｔｈｅｓｅ               ｗａｆｅｒｓ               ｓｈｏｕｌｄ               ｂｅ               ｃｏｎｓｕｍｅｄ               ｍｏｄｅｓｔｌｙ.

    Ｗｉｔｈ               ｎｉｎｅ               ｇｒａｍｓ               ｏｆ               ｆａｔ               ｐｅｒ               ｓｅｒｖｉｎｇ,               ｉｎｃｌｕｄｉｎｇ               ｓｅｖｅｎ               ｇｒａｍｓ               ｏｆ               ｔｈｅ               ｄｒｅａｄｆｕｌ               ｓａｔｕｒａｔｅｄ               ｆａｔ,               ｙｏｕ               ｓｈｏｕｌｄ               ｗｏｒｋ               ｔｈｉｓ               ｓｎａｃｋ               ｉｎｔｏ               ｙｏｕｒ               ｄａｉｌｙ               ｍｅａｌ               ｐｌａｎ               ａｃｃｏｕｎｔｉｎｇ               ｆｏｒ               ｔｈｅｓｅ               ｎｕｍｂｅｒｓ.

    Ａｄｄｉｔｉｏｎａｌｌｙ,               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ｎｏｔｅ               ｔｈｅ               ｃａｌｏｒｉｅ               ｃｏｕｎｔ               ｗｈｉｃｈ               ｉｓ               ａｃｔｕａｌｌｙ               ｎｏｔ               ｓｏ               ｂａｄ               ａｔ               150               ｆｏｒ               ｅｉｇｈｔ               ｗａｆｅｒｓ.
                   Ｔｈｅｓｅ               ｗａｆｅｒ               ｃｏｏｋｉｅｓ               ｃｏｍｅ               ｉｎ               ａ               8.82ｏｚ               ｂａｇ               ｔｈａｔ               ｉｓ               ｒｅｓｅａｌａｂｌｅ.

    Ｔｏ               ｋｅｅｐ               ｔｈｉｓ               ｐｒｏｄｕｃｔ               ａｔ               ｉｔｓ               ｆｒｅｓｈｅｓｔ,               ｙｏｕ               ｃａｎ               ｒｅｆｒｉｇｅｒａｔｅ               ｉｔ.

    Ｔｈｉｓ               ｉｓ               ａｎ               ｅｓｐｅｃｉａｌｌｙ               ｇｏｏｄ               ｉｄｅａ               ｉｆ               ｙｏｕ               ｐｌａｎ               ｔｏ               ｃｏｎｃｕｒｒｅｎｔｌｙ               ｓａｍｐｌｅ               ｔｈｅ               ｔｗｅｌｖｅ               ｏｔｈｅｒ               ｆｌａｖｏｒｓ               ａｖａｉｌａｂｌｅ:               ｄａｒｋ               ｃｈｏｃｏｌａｔｅ,               ｃｈｏｃｏｌａｔｅ,               ｈａｚｅｌｎｕｔ,               ｖａｎｉｌｌａ,               ｔｉｒａｍｉｓｕ,               ｃａｐｐｕｃｃｉｎｏ,               ａｌｍｏｎｄ,               ｌｅｍｏｎ,               ｏｒａｎｇｅ,               ａｐｐｌｅ,               ｂｌａｃｋｃｕｒｒａｎｔ,               ａｎｄ               ｅｓｐｒｅｓｓｏ.






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    1. jamesmessig.wordpress.com/   09/09/2011
      ...nonrelmass-blueshift-from- pinwheel-&-rest-of-ship } is a factor that takes into account the degree of incident non-relativistic matter particles wave-function gravitational blueshifting...
    2. pieface-ruminations.blogspot.com/   01/01/2013
      ...to the 21st. That makes using orbital markers a tough standard. Various countries used different dates for the beginning...
    3. greenbriarpictureshows.blogspot.com/   07/12/2009
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      ...the means for doing so. This ideal timing allowed Fields... up to exacting standards Fields set. Being the creative...
    5. daophilosophy.blogspot.com/   11/29/2006
      ... to be a ultimate standard in which to unite them...lan gives an account of Zhu Xi’s description of the...Once again, the highest ideal of a sage in Confucianism ...
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      ...parliamentarism - is flawed. The ideals of nationalism - a positive nationalism - are...analysis, wants a community with a high standard of living, safe and pleasant ...
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      ...program in 1962-3, despite "World Heritage" groupings that would have seemed ideal. Television release came in a syndicated package for 1964, with Red Badge...
    8. news2u-well.blogspot.com/   12/22/2008
      ...Emergency Medicine does not support tPA as the standard of care for strokes. The organization...ischemic and hemorrhagic. Ischemic strokes account for 80 percent of all such "brain attacks...
    9. talesofthenewworld.blogspot.com/   03/15/2011
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    10. wolftrappe.blogspot.com/   02/08/2007
      ...the mind, the law and the church also recognize the irreducibility of the will. In law the ideals of justice are tempered with the reality of power. Nonetheless, there ...

      11. Ideal Standards Accounting - Blog Homepage Results

      Editor M-Jbyelegantsurvivalist
      http://elegantsurvivalist.wordpress.com/
      ...Leak Nozzle Noble Bride non-electric kitchen tools Non-Greasy Face-Cream Non-Slip Non-standard clothes charts Noritake Noritake Platter Noritake Serving Dish Normal...
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      ...Name Website You are commenting using your Twitter account. (Log Out) You are commenting using your Facebook account. (Log...
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    2013년 11월 28일 목요일

    오후 9:48

    By Eugenia Finnie

    In: , , , , , , , , , , , , , , ,

    No comments

    About 'accounting standard 6'|...week than I have in the previous 6 months! Amazing...even when taking into account Japan's ridiculously high standards. Anywho, after filling up...







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    Ｏｐｅｎ               ｓｏｕｒｃｅ               ｓｏｆｔｗａｒｅ               ａｎｄ               ｄｅｖｅｌｏｐｅｒｓ               ｗｈｏ               ｏｆｆｅｒ               ｓｈａｒｅｗａｒｅ               ｏｒ               ｆｒｅｅｗａｒｅ               ａｒｅ               ｃｏｍｉｎｇ               ｔｏｇｅｔｈｅｒ               ｔｏ               ｐｒｏｖｉｄｅ               ｍｏｒｅ               ｆｒｅｅ               ｓｏｆｔｗａｒｅ               ｐｒｏｇｒａｍｓ               ｏｎ               ｔｈｅ               ｉｎｔｅｒｎｅｔ               ｔｈａｎ               ｅｖｅｒ               ｂｅｆｏｒｅ,               ａｎｄ               ｔｈｅ               ｎｅａｔ               ｔｈｉｎｇ               ａｂｏｕｔ               ｔｈｅｓｅ               ｆｒｅｅ               ｓｏｆｔｗａｒｅ               ｐｒｏｇｒａｍｓ               ｉｓ               ｔｈａｔ               ｔｈｅｙ               ａｒｅ               ｃｏｎｓｔａｎｔｌｙ               ｂｅｉｎｇ               ｕｐｄａｔｅｄ,               ｕｐｇｒａｄｅｄ,               ｗｉｔｈ               ｆｉｘｅｓ               ａｎｄ               ｓｐｅｃｉａｌ               ａｄｄ               ｏｎｓ,               ｓｏ               ｔｈａｔ               ｙｏｕ               ｃａｎ               ｔｗｅａｋ               ｔｈｅｍ               ｔｏ               ｙｏｕｒ               ｓｐｅｃｉｆｉｃ               ｎｅｅｄｓ.

    Ｕｎｌｉｋｅ               ｔｈｅ               ｅｘｐｅｎｓｉｖｅ               ｓｔｏｒｅ-ｂｏｕｇｈｔ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ               ｆｏｒ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓｅｓ,               ｙｏｕ               ｄｏｎ'ｔ               ｎｅｅｄ               ｔｏ               ｐａｙ               ｔｏ               ｋｅｅｐ               ｃｕｒｒｅｎｔ!

    Ｆｉｎｄｉｎｇ               ａ               ｆｒｅｅ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ               ｔｈａｔ               ｆｉｔｓ               ｙｏｕｒ               ｎｅｅｄｓ               ｍｉｇｈｔ               ｔａｋｅ               ａ               ｌｉｔｔｌｅ               ｂｉｔ               ｏｆ               ｔｉｍｅ,               ｂｕｔ               ｃｏｎｓｉｄｅｒｉｎｇ               ｔｈａｔ               ｙｏｕ               ｗｏｎ'ｔ               ｈａｖｅ               ｔｏ               ｐａｙ               ｆｏｒ               ｔｈｅｍ,               ｉｔ               ｉｓ               ｗｏｒｔｈ               ｙｏｕｒ               ｔｉｍｅ               ｔｏ               ｄｏｗｎｌｏａｄ               ａｎｄ               ｔｅｓｔ               ａ               ｆｅｗ               ｏｆ               ｔｈｅｓｅ               ｆｒｅｅ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ               ｐｒｏｇｒａｍｓ.

    Ｙｏｕ               ｃａｎ               ｄｏｗｎｌｏａｄ               ｓｅｖｅｒａｌ               ｏｆ               ｔｈｅｍ,               ｅｎｔｅｒ               ｙｏｕｒ               ｉｎｆｏｒｍａｔｉｏｎ               ａｎｄ               ｔａｋｅ               ｔｈｅｍ               ｆｏｒ               ａ               ｔｅｓｔ               ｄｒｉｖｅ               ｔｏ               ｓｅｅ               ｈｏｗ               ｙｏｕ               ｌｉｋｅ               ｔｈｅｍ.

    Ｉｆ               ｏｎｅ               ｄｏｅｓｎ'ｔ               ｗｏｒｋ               ｆｏｒ               ｙｏｕ,               ｓｉｍｐｌｙ               ｕｎｉｎｓｔａｌｌ               ｉｔ               ａｎｄ               ｔｒｙ               ａｎｏｔｈｅｒ               ｏｎｅ.
                   Ｌｅｔ'ｓ               ｌｏｏｋ               ａｔ               ａ               ｆｅｗ               ｏｆ               ｔｈｅ               ｍｏｓｔ               ｐｏｐｕｌａｒ               ｆｒｅｅｗａｒｅ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ               ｐｒｏｇｒａｍｓ               ａｖａｉｌａｂｌｅ               ｆｏｒ               ｄｏｗｎｌｏａｄ,               ｓｏ               ｙｏｕ               ｃａｎ               ｍａｋｅ               ｙｏｕｒ               ｏｗｎ               ｃｈｏｉｃｅｓ.
                   ＡｃｅＭｏｎｅｙ               Ｌｉｔｅ               -               Ｐｅｒｓｏｎａｌ               ａｎｄ               Ｓｍａｌｌ               Ｂｕｓｉｎｅｓｓ               Ａｃｃｏｕｎｔｉｎｇ               Ｓｏｆｔｗａｒｅ
                   ＡｃｅＭｏｎｅｙ               Ｌｉｔｅ               ｉｓ               ａ               ｆｒｅｅｗａｒｅ               ａｃｃｏｕｎｔｉｎｇ               ｐｒｏｇｒａｍ               ｔｈａｔ               ｗｏｒｋｓ               ｗｅｌｌ               ｆｏｒ               ｂｏｔｈ               ｐｅｒｓｏｎａｌ               ｆｉｎａｎｃｅｓ               ａｎｄ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓ               ａｃｃｏｕｎｔｉｎｇ.

    Ｉｔ               ｐｒｏｖｉｄｅｓ               ｏｎｌｉｎｅ               ｂａｎｋｉｎｇ               ｏｐｔｉｏｎｓ,               ｐｅｒｓｏｎａｌ               ａｎｄ               ｂｕｓｉｎｅｓｓ               ｆｉｎａｎｃｅ               ｔｒａｃｋｉｎｇ,               ａｎｄ               ｅｖｅｎ               ｏｆｆｅｒｓ               ａ               ｌｏａｎ               ｃａｌｃｕｌａｔｏｒ.

    Ｉｔ               ｄｏｅｓ               ｎｏｔ,               ｈｏｗｅｖｅｒ,               ａｐｐｅａｒ               ｔｏ               ｏｆｆｅｒ               ａｎｙ               ｐａｙｒｏｌｌ               ｓｕｐｐｏｒｔ               ｏｒ               ｂｕｓｉｎｅｓｓ               ｔａｘ               ｔｒａｃｋｉｎｇ.

    Ｗｉｔｈ               ｏｖｅｒａｌｌ               ｇｏｏｄ               ｒｅｖｉｅｗｓ,               ｔｈｉｓ               ｓｉｍｐｌｅ               ｆｒｅｅ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ               ｉｓ               ｐｅｒｆｅｃｔ               ｆｏｒ               ａ               ｓｏｌｅ               ｐｒｏｐｒｉｅｔｏｒｓｈｉｐ               ｗｉｔｈ               ｊｕｓｔ               ｔｈｅ               ｐｒｉｎｃｉｐａｌ               ｏｗｎｅｒ               ｏｒ               ａ               ｐａｒｔｎｅｒｓｈｉｐ               ｗｈｅｒｅ               ｐａｙｒｏｌｌ               ｉｓ               ｎｏｔ               ａｎ               ｉｓｓｕｅ.

    Ｔｈｉｓ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ               ｒｕｎｓ               ｏｎ               ｂｏｔｈ               Ｗｉｎｄｏｗｓ               ａｎｄ               Ｌｉｎｕｘ               ＯＳ               ｍａｃｈｉｎｅｓ.

    Ｔｈｅｒｅ               ｉｓ               ｎｏ               ｕｓｅｒ               ｓｕｐｐｏｒｔ,               ｂｕｔ               ｔｈｅｒｅ               ａｒｅ               ｕｓｅｒ               ｆｏｒｕｍｓ               ｗｈｅｒｅ               ｕｓｅｒｓ               ｈｅｌｐ               ｅａｃｈ               ｏｔｈｅｒ.
                   ＯｎｅＳｔｅｐ               Ａｃｃｏｕｎｔｉｎｇ               -               Ｓｍａｌｌ-Ｍｉｄｓｉｚｅｄ               Ｂｕｓｉｎｅｓｓ               Ａｃｃｏｕｎｔｉｎｇ               Ｓｏｆｔｗａｒｅ
                   ＯｎｅＳｔｅｐ               Ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ'ｓ               ｓｔａｎｄａｒｄ               ｖｅｒｓｉｏｎ               ｉｓ               ｆｒｅｅ,               ａｎｄ               ｓｈｏｕｌｄ               ｓｕｆｆｉｃｅ               ｆｏｒ               ｍｏｓｔ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓｅｓ.

    Ｆｏｒ               ｌａｒｇｅｒ               ｂｕｓｉｎｅｓｓｅｓ,               ｔｈｅｒｅ               ｉｓ               ａ               ｐａｉｄ               ｖｅｒｓｉｏｎ               ｔｈａｔ               ｃａｎ               ｂｅ               ｕｐｇｒａｄｅｄ               ｔｏ               ｗｈｅｎ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｎｅｅｄｓ               ｇｒｏｗ.

    Ｔｈｉｓ               ｆｒｅｅ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ               ｈａｓ               ｇｅｎｅｒａｌ               ｌｅｄｇｅｒ               ａｂｉｌｉｔｙ,               ａｌｏｎｇ               ｗｉｔｈ               ａｃｃｏｕｎｔｓ               ｐａｙａｂｌｅ,               ａｃｃｏｕｎｔｓ               ｒｅｃｅｉｖａｂｌｅ/ｉｎｖｏｉｃｉｎｇ,               ｄｒｉｌｌ               ｄｏｗｎ               ｒｅｐｏｒｔｉｎｇ               ａｎｄ               ｍｏｒｅ.

    Ｕｓｅｒ               ｒｅｖｉｅｗｓ               ｉｎｄｉｃａｔｅ               ｔｈａｔ               ｓｅｔｕｐ               ｉｓ               ａ               ｂｉｔ               ｔｅｄｉｏｕｓ,               ｂｕｔ               ｅａｓｅ               ｏｆ               ｕｓｅ               ｉｓ               ｈｉｇｈ               ｏｎｃｅ               ｓｅｔ               ｕｐ               ｉｓ               ｃｏｍｐｌｅｔｅｄ.

    Ｔｈｉｓ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ               ｐｒｏｖｉｄｅｓ               ｌｉｍｉｔｅｄ               ｓｕｐｐｏｒｔ,               ｕｐｄａｔｅｓ,               ａｎｄ               ｔｅｃｈｎｉｃａｌ               ｓｕｐｐｏｒｔ               ｆｏｒ               ｐｅｏｐｌｅ               ｕｓｉｎｇ               ｔｈｅ               ｐａｉｄ               ｖｅｒｓｉｏｎ.

    Ｉｔ               ｉｓ               ａｖａｉｌａｂｌｅ               ｆｏｒ               Ｗｉｎｄｏｗｓ               ＯＳ               ｍａｃｈｉｎｅｓ.
                   ＱｕｉｃｋＢｏｏｋｓ               Ｓｉｍｐｌｅ               Ｓｔａｒｔ               -               Ｓｍａｌｌ               Ｂｕｓｉｎｅｓｓ               Ｂｏｏｋｋｅｅｐｉｎｇ               ａｎｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｓｏｆｔｗａｒｅ
                   Ｍｏｓｔ               ｐｅｏｐｌｅ               ｄｏｎ'ｔ               ｋｎｏｗ               ｔｈａｔ               Ｉｎｔｕｉｔ,               ｔｈｅ               ｍａｋｅｒｓ               ｏｆ               ＱｕｉｃｋＢｏｏｋｓ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ,               ｏｆｆｅｒｓ               ａ               ｆｒｅｅ               Ｓｉｍｐｌｅ               Ｓｔａｒｔ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ               ｐｒｏｇｒａｍ               ｔｈａｔ               ｄｏｅｓｎ'ｔ               ｅｘｐｉｒｅ,               ｉｓｎ'ｔ               ａ               ｆｒｅｅ               ｔｒｉａｌ,               ｂｕｔ               ｉｓ               ｒｅａｌｌｙ               ｆｒｅｅ               ｔｏ               ｄｏｗｎｌｏａｄ               ａｎｄ               ｕｓｅ.

    Ｉｔ               ｈａｓ               ｓｏｍｅ               ｌｉｍｉｔａｔｉｏｎｓ               ｔｈａｔ               ｔｈｅ               ｆｕｌｌ               ｖｅｒｓｉｏｎ               ｄｏｅｓｎ'ｔ               ｈａｖｅ,               ｌｉｋｅ               ｉｔ               ｗｉｌｌ               ｎｏｔ               ａｌｌｏｗ               ｙｏｕ               ｔｏ               ｉｍｐｏｒｔ               ｄａｔａ               ｆｒｏｍ               ｏｔｈｅｒ               ｖｅｒｓｉｏｎｓ               ｏｒ               ｐｒｏｇｒａｍｓ,               ｓｏ               ｙｏｕ'ｌｌ               ｈａｖｅ               ｔｏ               ｅｎｔｅｒ               ａｌｌ               ｙｏｕｒ               ｓｅｔ               ｕｐ               ｉｎｆｏｒｍａｔｉｏｎ               ｂｙ               ｈａｎｄ,               ｂｕｔ               ｉｔ               ｐｒｏｖｉｄｅｓ               ｆｕｌｌ               ｆｕｎｃｔｉｏｎａｌｉｔｙ               ｆｒｏｍ               ａ               ｔｒｕｓｔｅｄ               ｓｏｕｒｃｅ               ｆｏｒ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ.
                   Ｔｈｅ               ａｄｖａｎｔａｇｅ               ｔｏ               ｕｓｉｎｇ               ＱｕｉｃｋＢｏｏｋｓ               Ｓｉｍｐｌｅ               Ｓｔａｒｔ               ｉｓ               ｔｈａｔ               ｉｔ               ｉｓ               ｆｕｌｌｙ               ｕｐｇｒａｄｅａｂｌｅ               ｔｏ               ｏｔｈｅｒ               Ｉｎｔｕｉｔ               ｐｒｏｇｒａｍｓ               ｉｎ               ｔｈｅ               ｆｕｔｕｒｅ               ｓｈｏｕｌｄ               ｙｏｕｒ               ｂｕｓｉｎｅｓｓ               ｎｅｅｄｓ               ｃｈａｎｇｅ               ｏｒ               ｇｒｏｗ,               ａｎｄ               ｉｔ               ｉｓ               ｆｕｌｌｙ               ｔｅｃｈｎｉｃａｌｌｙ               ｓｕｐｐｏｒｔｅｄ               ｂｙ               Ｉｎｔｕｉｔ.

    Ｆｏｒ               ｍｏｓｔ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓｅｓ,               ｉｔ               ｈａｓ               ａｌｌ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｆｏｒ               ｙｏｕｒ               ｐｅｒｓｏｎａｌ               ａｎｄ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓ               ａｃｃｏｕｎｔｉｎｇ               ｎｅｅｄｓ.
                   Ｔｈｅｓｅ               ｔｈｒｅｅ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓ               ａｃｃｏｕｎｔｉｎｇ               ｐｒｏｇｒａｍｓ               ｗｅｒｅ               ｍｙ               ｆａｖｏｒｉｔｅ               ｐｉｃｋｓ               ｏｆ               ｔｈｅ               ｆｒｅｅ               ｐｒｏｇｒａｍｓ               Ｉ               ｔｅｓｔｅｄ,               ａｎｄ               ｅａｃｈ               ｈａｓ               ｉｔｓ               ｓｔｒｅｎｇｔｈｓ               ａｎｄ               ｗｅａｋｎｅｓｓｅｓ,               ｄｅｐｅｎｄｉｎｇ               ｏｎ               ｙｏｕｒ               ｎｅｅｄｓ.

    Ｍｙ               ｏｖｅｒａｌｌ               ｐｉｃｋ,               ａｎｄ               ｔｈｅ               ｏｎｅ               Ｉ               ｕｓｅ               ｍｙｓｅｌｆ,               ｉｓ               ｔｈｅ               ＱｕｉｃｋＢｏｏｋｓ               Ｓｉｍｐｌｅ               Ｓｔａｒｔ.
                   Ｉ               ａｌｓｏ               ｆｏｕｎｄ               ｔｈａｔ               ｔｈｅ               ｐｏｐｕｌａｒ               ｆｒｅｅｗａｒｅ/ｓｈａｒｅｗａｒｅ               ｓｉｔｅ,               Ｄｏｗｎｌｏａｄ.ｃｏｍ,               ｈａｓ               ｔｏｎｓ               ｏｆ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ               ｆｒｏｍ               ｗｈｉｃｈ               ｔｏ               ｃｈｏｏｓｅ,               ｓｏｍｅ               ｆｒｅｅ,               ｓｏｍｅ               ｆｏｒ               ａ               ｓｍａｌｌ               ｆｅｅ,               ａｎｄ               ｓｏｍｅ               ｔｈａｔ               ａｒｅ               ｔｒｉａｌ               ｖｅｒｓｉｏｎｓ.

    Ｓｉｍｐｌｙ               ｖｉｓｉｔ               ｗｗｗ.ｄｏｗｎｌｏａｄ.ｃｏｍ               ａｎｄ               ｄｏ               ａ               ｓｅａｒｃｈ               ｆｏｒ               'ａｃｃｏｕｎｔｉｎｇ'               ｏｒ               'ｂｏｏｋｋｅｅｐｉｎｇ'               ｔｏ               ｓｅｅ               ｔｈｅ               ｃｕｒｒｅｎｔ               ｌｉｓｔｉｎｇ               ｏｆ               ｆｒｅｅ               ｏｒ               ｔｒｉａｌ               ｖｅｒｓｉｏｎｓ               ｏｆ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ.
                   Ｏｗｎｉｎｇ               ａ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓ               ｆｏｒ               ｍａｎｙ               ｉｓ               ａ               ｄｒｅａｍ               ｃｏｍｅ               ｔｒｕｅ,               ｂｕｔ               ｅｘｐｅｎｓｅｓ               ｆｏｒ               ｂｕｓｉｎｅｓｓ               ｓｔａｒｔ               ｕｐ               ｃａｎ               ｒｅａｌｌｙ               ｃｕｔ               ｉｎｔｏ               ｙｏｕｒ               ｐｏｃｋｅｔｂｏｏｋ.

    Ｕｓｉｎｇ               ｆｒｅｅｗａｒｅ               ａｎｄ               ｓｈａｒｅｗａｒｅ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓ               ａｃｃｏｕｎｔｉｎｇ               ｓｏｆｔｗａｒｅ               ｃａｎ               ｒｅａｌｌｙ               ｈｅｌｐ               ｗｉｔｈ               ｅｘｐｅｎｓｅｓ               ａｎｄ               ａｌｓｏ               ｈｅｌｐ               ｙｏｕ               ｔｒａｃｋ               ｅｘｐｅｎｓｅｓ               ｔｏｏ.

    Ｗｈｙ               ｎｏｔ               ｄｏｗｎｌｏａｄ               ａ               ｆｅｗ               ａｎｄ               ｇｉｖｅ               ｔｈｅｍ               ａ               ｔｒｙ?

    Ｉｆ               ｙｏｕ               ｄｏｎ'ｔ               ｌｉｋｅ               ｔｈｅｍ,               ｙｏｕ               ｈａｖｅｎ'ｔ               ｌｏｓｔ               ａｎｙｔｈｉｎｇ               ｂｕｔ               ｔｉｍｅ!






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