信息处理与会计准则

English | 2024 | ISBN: 978-3-031-64869-4 | 263 pages | True EPUB PDF | 11.2 MB

This book addresses challenges caused by COVID-19 crisis on financial reporting and information management systems. Information access, transmission and rapid changes in the operating environment revealed inadequacies of international financial reporting standards. Accounting and information are critical elements for business success. While accounting processes financial information and more often guided by standards, information sciences bothers on having access to the right information. Crisis overtime has exposed the weaknesses and/or limitations of these important ingredients of business. The recent pandemic created different challenges and revealed the inadequacies of several accounting and information systems processes. The dynamics of planned business restructuring activities introduced lots of considerations culminated to additional disclosure for business tax purposes. The volume combines perspectives and research from academics and practitioners from the industry on modifying accounting systems and processes to be resilient in and out of crisis. The chapters in the book highlight recommendations to standards and information system improvement.

英文| 2024 |国际标准图书编号：978-3-031-64869-4 | 263页|真正的EPUB PDF | 11.2 MB 本书探讨了新冠肺炎危机对财务报告和信息管理系统造成的挑战。信息获取、传输和经营环境的快速变化揭示了国际财务报告准则的不足。会计和信息是商业成功的关键因素。虽然会计处理财务信息，并且更经常地以标准为指导，但信息科学却很难获得正确的信息。危机加班暴露了这些重要业务要素的弱点和/或局限性。最近的疫情带来了不同的挑战，并揭示了几个会计和信息系统流程的不足。计划中的业务重组活动的动态引入了许多考虑因素，最终导致了出于营业税目的的额外披露。这本书结合了业内学者和从业者对修改会计系统和流程以在危机内外保持弹性的观点和研究。本书中的章节重点介绍了标准和信息系统改进的建议。

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