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# 会计代写|中级财务会计代考Intermediate Financial Accounting代写|ACCG3030 The search for principles

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## 会计代写|中级财务会计代考Intermediate Financial Accounting代写|The search for principles

In this chapter we first introduce the subject matter of the book and explore the role of accounting theory before turning to some of the attempts which have been made to construct a conceptual framework for financial reporting. We examine the ongoing US Conceptual Framework Project and the International Accounting Standards Board (IASB) Framework for the Preparation and Presentation of Financial Statements before concentrating on the work of the UK Accounting Standards Board (ASB) that led to the publication of its Statement of Principles for Financial Reporting in December 1999.
Introduction
One of the most difficult tasks facing authors is deciding how to start their books. An elegant epigram or an eye-catching sentence might well fix the attention of prospective readers or, more importantly, potential purchasers of the book, but such devices do not seem appropriate in this case. We feel that it would be best to start the book in a fashion which reflects its approach, i.e. we shall adopt a practical stance and start by discussing what we mean by the three words which constitute the title of the book – Advanced Financial Accounting. It will be convenient to start at the end of the title and then work back.

A number of definitions of accounting are available in the literature, and of these we will select the oft-quoted description provided by the Committee of the American Accounting Association (AAA), which was formed in order to prepare a statement of basic accounting theory. In its report, which was published in 1966, the Committee defined accounting as:
the process of identifying, measuring, and communicating economic information to permit informed judgements and decisions by users of the information. ${ }^1$

We feel that the definition is a useful one in that it focuses not on the accounting process itself but on the reasons why information is required. It is all too easy for accountants to become obsessed with the techniques of their craft and to forget that the application of these techniques is not an end in itself but merely a means to an end. In this book we shall constantly reiterate such questions as ‘Why is this information required?’ or ‘How will this data be used?’ We believe that a proper study of accounting must start with an examination of the needs of decision makers.

## 会计代写|中级财务会计代考Intermediate Financial Accounting代写|Accounting theory

Academic accountants tend to bemoan the lack of generally accepted accounting theory. This is understandable because theory is the stock in trade of academics. Some ‘practical’ accountants are probably rather pleased that there is no generally agreed theory of accounting because such practical people are suspicious of theory and theorising as they believe that it gets in the way of ‘real work’. However, those who take this view are probably ignorant of the role that theory can play in practical matters and do not realise that an absence of theory does give rise to many real and practical difficulties.

The description of accounting theory provided by Hendriksen shows clearly the practical uses of theory. Hendriksen defines accounting theory as ‘logical reasoning in the form of a set of broad principles that (i) provide a general frame of reference by which accounting practice can be evaluated and (ii) guide the development of new practices and procedures’.4

Expressed in this way, it is obvious that the function of theory is to assist in the resolution of practical problems. The existence of a theory would mean that we could say and explain why, given a number of assumptions, method $X$ (perhaps current cost accounting) is to be preferred to method $\mathrm{Y}$ (say historical cost accounting).

There have been numerous attempts to construct a theory of accounting. ${ }^5$ In the early stages of development an inductive approach was employed. Thus the practices of accountants were analysed in order to see whether patterns of consistent behaviour could be derived from the observations. If a general principle could be observed, then procedures which deviated from it could be castigated as being unsound. These first attempts were mainly directed towards the establishment of explanatory theories, i.e. theories which explained why certain rules were followed.

This approach failed for two main reasons. One is the difficulty of distinguishing consistent patterns of behaviour from a mass of procedures which had developed with the growth of accountancy and the problem of establishing any general set of explanatory statements. The second, and possibly more important, reason was that the approach did not help to improve accounting practice in any significant way. The approach only allowed the theorist to say ‘what is’ and not ‘what ought to be’.

## 会计代写|中级财务会计代考中级财务会计代写|会计理论

Hendriksen对会计理论的描述清楚地展示了理论的实际用途。Hendriksen将会计理论定义为“以一套广泛原则的形式进行的逻辑推理(i)提供了一个评价会计实践的一般参考框架，(ii)指导新的实践和程序的发展”

## 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。