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# 会计代写|中级财务会计代考Intermediate Financial Accounting代写|ACCT30002 Stock Exchange rules

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## 会计代写|中级财务会计代考Intermediate Financial Accounting代写|Stock Exchange rules

Where companies have shares listed on the Stock Exchange or quoted on the Alternative Investment Market, they must comply with the additional disclosure requirements laid down by the Stock Exchange. These rules require the provision of both some more information and some more frequent information than that required by law.

Examples of greater disclosure are the requirements for more detailed analysis of certain creditors, namely bank loans, overdrafts and other borrowings, in the annual financial statements, as well as the requirement for directors to disclose whether or not they have complied with the provisions of the Combined Code on Corporate Governance. ${ }^{13}$

The best example of the requirement for more frequent information is the requirement for quoted companies to prepare and publish an interim report, containing certain minimum information. This provides investors and other users with more timely information on which to base their decisions.

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

We have seen how statute law requires companies to disclose a considerable amount of information and lays down broad principles which must usually be applied in arriving at the figures disclosed. We have also seen how this information is extended for companies subject to the rules of the Stock Exchange.

In order to prepare accounts complying with the law and, where appropriate, the Stock Exchange rules, an accountant must turn to what are referred to as generally accepted accounting principles, conventions or concepts. These were first developed during the latter part of the nineteenth century but have been the subject of continuous development as new situations have arisen and new ideas have emerged.

Many such principles could be listed, but a useful starting point would seem to be the fundamental accounting concepts of SSAP 2 Disclosure of Accounting Policies. SSAP 2 was originally issued in November 1971 but, as we shall see below, has now been replaced by FRS 18 Accounting Policies, issued in December 2000.

The fundamental accounting concepts of SSAP 2 were defined as ‘the broad basic assumptions which underlie the periodic financial accounts of business enterprises’. ${ }^{14}$

Four concepts were listed and these are the same as the first four principles listed in the Companies Act 1985 as shown above. Users of the accounts were entitled to assume that the concepts have been applied in the preparation of a set of accounts unless warning is given to the contrary.

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## 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。