Uncertain Studies Of Recognition, Measurement, And Report Of Accounting

With the deepening of the integration of international economy and the rapid progress of information technology,great changes have taken place in Accounting Science,including great development of the objects of accounting,more uncertainty of accounting,more confuse distinction among Accounting Entity and mutable environment of accounting. In order to adapt to new circumstance,Traditional Accounting,which based on Accrual Basis,Historical cost,Realization Principle,must undergo fundamental change from mainly confronting past to primarily facing future so as to raise predictive value of accounting information. Therefore,it is very important and necessary to study accounting uncertainty systematically. The whole thesis is divided into five parts.The first part is an introduction,which introduces this article's meaning,structure,method,as well as the achievements of predecessors in uncertainty research.The second part studies concepts,categories,reasons and guarding mechanism of uncertainty.In the third part,this dissertation analyses the difference between Traditional Accounting and Uncertainty Accounting in the recognition and puts the ideas and standards of uncertainty into action.In the third part,it discusses Enterprise Pricing Theory and Market Pricing Theory. On the basis of them,it establishes some pricing models,such asRapport Model,Option Model and EVA Model,etc to evaluate the value of asset,liability,equity,derivative instruments and contingent transaction.During the last part of the article,it expounds the Theory of Agency and the Efficient Market Hypothesis and elaborates the relation between accounting report and the two theories. Finally,it specifies the contents of accounting statement and derivative instruments.