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شرح محاسبة مالية

المحاسبة المالية وهي النوع الاول من أنواع المحاسبة، وتستخدم المحاسبة المالية سلسلة من المبادئ المحاسبية المعمول بها، ويعتمد اختيار المبادئ المحاسبية لاستخدامها في سياق المحاسبة المالية على المتطلبات التنظيمية ومتطلبات إعداد التقارير التي يواجهها النشاط التجاري، وبالنسبة للشركات العامة الأمريكية، يتعين على الشركات إجراء المحاسبة المالية وفقًا لمبادئ المحاسبة المقبولة عمومًا GAAP، كما تقوم الشركات العامة الدولية في كثير من الأحيان بالإبلاغ عن البيانات المالية وفقًا للمعايير الدولية للتقارير المالية، وإنشاء هذه المبادئ المحاسبية هو توفير معلومات متسقة للمستثمرين والدائنين والمنظمين والسلطات الضريبية.

شرح محاسبة التكاليف

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