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# 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|FNS50217 International influences

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## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|International influences

As noted at the beginning of this chapter, many nations have contributed to the development of accounting. In the case of some countries, ideas have been transferred wholesale from another country, such as the following:

• Several African countries that are members of the (British) Commonwealth have accounting systems closely based on that of the British Companies Acts of 1929 or $1948 .$
• The French plan comptable général was introduced into France in the 1940s, based closely on a German precedent, and later into several former French colonies in Africa.
• The Japanese accounting system consists largely of a commercial code borrowed from Germany in the late nineteenth century, overlaid with US-style securities laws imposed in the late 1940 s.

By the end of the twentieth century, international influences had begun to affect accounting in all countries, sometimes overwhelmingly. The globalisation of markets had led to an increased need for internationally comparable accounting information. Where several large multinational companies are based in comparatively small countries (e.g. Hong Kong, Singapore, the Netherlands and Sweden), international influences are likely to be particularly great.

Many large European companies responded to internationalisation by volunteering to use one of two sets of internationally recognised rules: the United States’ generally accepted accounting principles (GAAP) and the international standards of the IASB. In general – in Europe at least – this usage has been mostly restricted to the consolidated financial statements prepared for groups headed by listed companies. As noted in Chapter 4, there are EU requirements in this area from $2005 .$

Another effect has been that national rule-makers have been trying to reduce differences between their national rules and the above international norms. At the extreme, certain countries (e.g. South Africa) have directly adopted IFRS as part of their national rules. These issues were noted in Chapter 4 and are taken up again in Section 5.5.

## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|Introduction to harmonisation

So far, this chapter has made it clear that there are major differences in the financial reporting practices of companies in different countries. This leads to great complications for those preparing, consolidating, auditing and interpreting published financial statements. Since the preparation of internal financial information often overlaps with the preparation of published information, the complications spread into management accounting. To combat these problems, several organisations throughout the world are involved in attempts to harmonise or standardise accounting.
‘Harmonisation’ is a process of increasing the compatibility of accounting practices by setting bounds to their degree of variation. ‘Standardisation’ appears to imply the imposition of a more rigid and narrow set of rules. However, within accounting these two words have almost become technical terms, so one cannot rely upon the normal difference in their meanings. Harmonisation is a word that tends to be associated with the supranational legislation promulgated in the European Union, while standardisation is a word often associated with the International Accounting Standards Board. In practice, the words are often used interchangeably. Convergence is a newer word, in this context, and means the gradual aligning of IFRS and US GAAP, followed by other jurisdictions aligning with the result of that.

It is necessary to distinguish between de jure harmonisation (that of rules, standards, etc.) and de facto harmonisation (that of corporate financial reporting practices). For any particular topic or set of countries, it is possible to have one of these two forms of harmonisation without the other. For example, countries or companies may ignore the harmonised rules of standard setters or even law-makers. By contrast, in the 1980 s, market forces persuaded many listed companies in France and Switzerland to volunteer to produce English-language financial reports that approximately followed Anglo-American practice. Even among a large set of companies using IFRS (i.e. with de jure identity), there may be differences in policy choice because IFRS allows many areas of choice (i.e. de facto variety). However, there might then be gradual harmonisation within an industry as companies seek to be more comparable.

## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|International influences

• 作为（英）联邦成员国的几个非洲国家的会计制度与 1929 年英国公司法或1948.
• 法国计划 Comptable général 在 1940 年代被引入法国，这与德国的先例密切相关，后来又引入了非洲的几个前法国殖民地。
• 日本的会计制度主要由 19 世纪后期从德国借来的商业代码组成，并与 1940 年代后期实施的美国式证券法重叠。

## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|Introduction to harmonisation

“协调”是一个通过为会计实践的变化程度设定界限来提高会计实践兼容性的过程。“标准化”似乎意味着强加一套更加严格和狭窄的规则。但是，在会计范围内，这两个词几乎已成为专业术语，因此不能依靠它们的正常含义差异。协调这个词往往与欧盟颁布的超国家立法相关联，而标准化是一个经常与国际会计准则委员会相关联的词。在实践中，这些词经常互换使用。在这种情况下，趋同是一个较新的词，意味着国际财务报告准则和美国公认会计原则的逐步调整，随后其他司法管辖区也随之调整。

## MATLAB代写

MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。