《道德与治理》考点： IMPACT OF ACCOUNTING
2020年第二学期澳洲注册会计师考试EG《道德与管理》知识点： IMPACT OF ACCOUNTING
Does accounting have a positive social impact?
Can that impact be negative in some circumstances?
Reporting of positive/negative financial results.
Arguably, even perceptions about accounting can create significant social impact — so communications regarding accounting need to be professional and balanced.
impacts of higher levels of depreciation
impacts of lower levels of depreciation.