Research On The Theory Of Accounting Recognition

In all links of the accounting information system, the accounting recognition is the most basic one. This dissertation starts from the meaning of accounting recognition , probe into narrow sense accounting recognition on recording and reporting including "do it or not" and "when to do it", and has analyzed the new developing accounting item to the impact of the confirming mode currently , have put forward my own understanding to the recognition of new developing accounting item. This dissertation comprised of four parts:Chapter 1: In order to have a clear understanding of accounting recognition, this chapter introduces the research on the definition of accounting recognition abroad at first, and provides the presentation of the most authoritative FASB. Secondly, discusses relevant concepts such as target, demarcation line between conforming and not confirming, dually confirmation and triple confirmation and so on. Finally, summarized the important meaning that the accounting recognition in practice and in theory.Chapter 2: We discuss the standards of accounting recognition. The scientific confirming standards are the key criterion in the practice, which solved the problem of "should be ". This chapter has recommended relevant argumentation on accounting confirming standards issued by international authoritative organization, on this basis, divided into basic standards and concrete standards. Because of the peculiarities (not real legal person subject) of enterprise in our country, some confirming standards in our country keep consistent to international presentation in form, but inconsistent in fact in implementing. This dissertation has done in-depth analysis to this kind of phenomenon.Chapter 3: we discuss the foundation of accounting recognition, which solves the problem of "when to do". This chapter has described three kinds of confirmationfoundations which is suitable for choosing, and has done analysis to its suitable environment.Chapter 4: Foundations and standards of accounting recognition should be develop and change with the change of the environment, so the new accounting issues have brought current confirming mode a big impact. This chapter has analyzed influences bring by the human resources , internally developed intangible assets , and derivative financial instruments, and put forward my own understanding and the prospect of accounting recognition .