Font Size: a A A

Financial Report Examines E-commerce Environment

Posted on:2003-09-05Degree:MasterType:Thesis
Country:ChinaCandidate:X F WangFull Text:PDF
GTID:2206360065955541Subject:Accounting
Abstract/Summary:PDF Full Text Request
The Commerce model in the future is Electronic Commerce. The fantastic development of Electronic Commerce changes accounting environments, then the requirements of users on the financial reports become more complex and more individual. Financial report will make great changes in "who", "what", "where & how", with the strong support of Electronic Commerce and information technology.Financial report based on Electronic Commerce is a kind of diversified report. It can be described as three factors: the diversification of accounting entities, the diversified standard of accounting confirmation and accounting measurement, and real time report.First, Virtual enterprise will be a general organization model, which causes the diversification of accounting entities. Second, as the organizing activities, production and management of the organization get more intelligent and automatic, intangible assets take over dominant status and the isolated information will disappear. With the support of information technology, the accounting confirmation and accounting measurement to intangible accounting element is making great progress, it causes the diversification of financial report content. Third, based on the web and the wide applied event accounting, real time financial report is wide spread. Users could get financial information at everywhere and anytime.
Keywords/Search Tags:Electronic Commerce, financial report, diversification, real time report
PDF Full Text Request
Related items