Research On Uncertainty Accounting

With developments of information economics, uncertainty plays a more and more important role in economics. Many pay attention to research uncertainty in economics, but few in fianancial accounting. This thesis discusses uncertainty issues in financial accounting from the financial angle that will help us improve and perfect accounting theory, method and practice.Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about uncertain economic events. The thesis mainly introduces the processment and resolvement of uncertainty economic events in accounting, and the theory and practice in a combination way to research the uncertainty accountant. Chapter 1 interprets the reason of uncertainty and its important influences to financial information quality in order to explain the research necessity. Chapter 2 explains the principle, confirmation, and the characteristic of uncertainty, and it should be divided into three types according to its influences to current financial accounting reports. Chapter 3 discusses the low-degree uncertain economic events, like the mount of bad debts, the fixed assets depreciation first,etc. Different processing method makes different effects to the financial information. And then discusses the medium-degree uncertain economic events and the analysis on contingent. After that discusses the high-degree uncertain economic events whose represent are future events (definition and case analysis). Finally, the thesis puts forward the proposal and makes a forecast to the correct processment of accounting for uncertain economic events.Uncertainty accounting is sure a big difficult problem in accounting which still has no conclusion on the topic. The thesis merely conducts the research attempt on some of the problems because of my limitation in professional field. But in the foreseeable future, the research on uncertainty will certainly promote the development of accounting which will then cause a profound transformation!...