作业帮帮忙找一篇关于“会计投资核算”的英文文献,
来源：学生作业帮 编辑：拍题作业网作业帮 分类：综合作业 时间：2024/04/26 13:50:19
帮忙找一篇关于“会计投资核算”的英文文献,
三楼辛苦了，我要的是关于“分析会计投资核算方法”的英文论文，写论文用的，最好能帮忙找几篇论文，我的邮箱是：vipf@live.cn
三楼辛苦了，我要的是关于“分析会计投资核算方法”的英文论文，写论文用的，最好能帮忙找几篇论文，我的邮箱是：vipf@live.cn
首先要说的是“会计投资核算”的英文是 investment accounting 或Investment Auditing
（这个我找了好久的）
接下来我帮楼主找了些资料与网站,你看看看吧;D
由于楼主没有说明你要的是哪一类的“会计投资核算”的英文文献,所以我把所有资料都找来了,搂住自己选一下吧.
New guidance on auditing investments.
By Patterson,George F.,Jr.
Publication:Journal of Accountancy
Date:Saturday,February 1 1997
When auditing an entity's investments,auditors should be aware of applicable accounting guidance.They must be familiar with the rules that apply both to the particular type of entity and to the investments it holds.To provide auditors with guidance on gathering evidence about investment,the American Institute of CPAs auditing standards board (ASB) issued Statement on Auditing Standards
no.81,Auditing Investments.It supersedes AU section Long-Term Invesments," of SAS no.1,Codification of Auditing Standards and Procedures (see also AICPA Professional Standards,AU section 332).SAS no.81 updates the auditing literature for recently issued accounting standards that address accounting for investments.It also deletes Interpretation no.1 of AU section 332,"Evidential Matter for the Carrying Amount of Marketable Securities." The purpose of this article is to explain some of the more significant aspects of SAS no.81.
SAS no.81 is a fieldwork standard.It provides guidance about the evidence needed to corroborate assertions related to securities investments.Securities are issued in either debt or equity form.The SAS defines a security by referring to the definitions in Financial Accounting Standards Board Statement no.115,Accounting for Certain Investments in Debt and Equity Securities.SAS no.81 also provides guidance on auditing investments accounted for under Accounting Principles Board Opinion no.18,The Equity Method of Accounting for Investments in Common Stock.While SAS no.81 does not address derivatives (even though a derivative may be a security),some of the guidance may be helpful when auditing assertions about derivatives.
EXISTENCE,OWNERSHIP AND COMPLETENESS
SAS no.81 recognizes that the procedures an auditor performs to gather evidence about the assertions of existence,ownership and completeness win vary depending on the type of investment and the auditor's assessment of audit risk.SAS no.81 notes,however,that the auditor should include at least one of the six procedures listed in exhibit 1,page 66.The pronouncement also reminds auditors to consider the guidance in SAS no.70,Reports on the Processing of Transactions by Service Organizations,when designing procedures to gather evidence about the existence,ownership and completeness of investments.
（这个我找了好久的）
接下来我帮楼主找了些资料与网站,你看看看吧;D
由于楼主没有说明你要的是哪一类的“会计投资核算”的英文文献,所以我把所有资料都找来了,搂住自己选一下吧.
New guidance on auditing investments.
By Patterson,George F.,Jr.
Publication:Journal of Accountancy
Date:Saturday,February 1 1997
When auditing an entity's investments,auditors should be aware of applicable accounting guidance.They must be familiar with the rules that apply both to the particular type of entity and to the investments it holds.To provide auditors with guidance on gathering evidence about investment,the American Institute of CPAs auditing standards board (ASB) issued Statement on Auditing Standards
no.81,Auditing Investments.It supersedes AU section Long-Term Invesments," of SAS no.1,Codification of Auditing Standards and Procedures (see also AICPA Professional Standards,AU section 332).SAS no.81 updates the auditing literature for recently issued accounting standards that address accounting for investments.It also deletes Interpretation no.1 of AU section 332,"Evidential Matter for the Carrying Amount of Marketable Securities." The purpose of this article is to explain some of the more significant aspects of SAS no.81.
SAS no.81 is a fieldwork standard.It provides guidance about the evidence needed to corroborate assertions related to securities investments.Securities are issued in either debt or equity form.The SAS defines a security by referring to the definitions in Financial Accounting Standards Board Statement no.115,Accounting for Certain Investments in Debt and Equity Securities.SAS no.81 also provides guidance on auditing investments accounted for under Accounting Principles Board Opinion no.18,The Equity Method of Accounting for Investments in Common Stock.While SAS no.81 does not address derivatives (even though a derivative may be a security),some of the guidance may be helpful when auditing assertions about derivatives.
EXISTENCE,OWNERSHIP AND COMPLETENESS
SAS no.81 recognizes that the procedures an auditor performs to gather evidence about the assertions of existence,ownership and completeness win vary depending on the type of investment and the auditor's assessment of audit risk.SAS no.81 notes,however,that the auditor should include at least one of the six procedures listed in exhibit 1,page 66.The pronouncement also reminds auditors to consider the guidance in SAS no.70,Reports on the Processing of Transactions by Service Organizations,when designing procedures to gather evidence about the existence,ownership and completeness of investments.