20181211【充实计划】第917期

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昨日阅读1小时，累计阅读518小时。

昨天阅读2小时，累计阅读413小时。
读了有关并购书籍，部分摘要如下：

Reasons for business combinations:
        Cost Advantage
        Lower Risk
        Fewer operating delays
        Avoidance of takeovers
        Acquisition of intangible assets
        Other reasons, such as tax advantages. The ego of company management and takeover specialists may play an important role in some business combinations.
Factors That Can Influence a Country’s Accounting Standards:
        The role of taxation
        The level of development of capital market
        Ties between countries
        Inflation levels
The process of developing GAAP is political. Financial statements should cater to the needs of the users. All accounting practices should be able to traced back to and supported by the conceptual framework. Lots of judgment is involved when preparing financial statements. Judgment is involved when adopting accounting policies, making estimates and writing the notes to the financial statements. Financial statements should present what really happened during the period: that is, they should tell it how it is.

昨日阅读1小时，累积阅读333小时

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今天阅读1小时，持续每天阅读累计60小时。

昨天阅读一小时，累计阅读250小时