ACCA(业绩管理)-- Comparison 本文由高顿ACCA整理发布,转载请注明出处
Comparison
Management accounting Financial accounting
Users of information Management
Shareholders, banks, lenders and suppliers,
potential investors, tax authorities, and
governments
Format of information Can take any form
Presentation regulated by law and by the profession
through Accounting Standards (e.g. IFRS)
Purpose of information Useful to plan, control and
make decisions
Stewardship and investment decisions
Bases of
valuation
Relevant costs Historical costs
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