The Research Of Uncertainy In Financial Accounting

Nowadays, it is a informative age, whoever gets the information firstly will has the priority; However information itself was full of uncertainty.Therefore,so is the case with the accounting, which is a very important carrier of the information of enterprises; both the information makers and users deal with uncertainty everyday.Especially,in the context of global financial trauma, people who doubt about the financial information from accounting consider that it is the accountants that purposefully create those uncertain information and that the accounting information can not offer real and fair value of enterprise. In this case, I focus on this realistic topic for my paper.But, few pay attention to research uncertainty in financial accounting, Uncertainty accounting is sure a big difficult problem in accounting which still has so conclusion on the topic. The thesis draws on other discipline's research method of uncertainty, recognizing the problem of uncertainty in Financial Accounting with different, all-round, multi-level perspectives. The uncertainty in Financial Accounting of accounts receivable, contingencies, restructure separately make empirical analysis and research. It aims at coming to basic principles and basic methods about the financial accounting system in the problem of uncertainty; suggesting and viewing about confirm, measure and disclose the uncertainty in financial accounting; confirming, measuring and disclosing the uncertain business transactions impartially and conservative moderately; reflecting of the value of enterprises, and improving the quality of accounting information.