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会计代写|财务会计代考FINANCIAL ACCOUNTING代写|ACCTING2501 The current regime – progress

如果你也在 怎样代写财务会计Financial Accounting ACCTING2501这个学科遇到相关的难题,请随时右上角联系我们的24/7代写客服。财务会计Financial Accounting是会计的一个具体分支,涉及记录、总结和报告一段时期内企业经营所产生的无数交易的过程。这些交易被总结为财务报表的编制,包括资产负债表、损益表和现金流量表,这些报表记录了公司在特定时期的经营业绩。

财务会计Financial Accounting ECON033是与企业相关的财务交易的总结、分析和报告有关的会计领域。这涉及到编制供公众使用的财务报表。股东、供应商、银行、雇员、政府机构、企业主和其他利益相关者都是有兴趣收到这些信息用于决策的例子。

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会计代写|财务会计代考FINANCIAL ACCOUNTING代写|ACCTING2501 The current regime – progress

会计代写|财务会计代考FINANCIAL ACCOUNTING代写|The current regime – progress

One of the many problems which confronted the ASB, and indeed the ASC before it, was the lack of a conceptual framework for accounting. As we have discussed in Chapter 1, the ASB immediately set to work to build such a framework and eventually published an exposure draft of its Statement of Principles for Financial Reporting in November 1995. Following a hostile reaction to that draft, it was withdrawn and a revised exposure draft was issued in March 1999. The Statement of Principles was published shortly afterwards in December 1999. While some people might argue that no standards should have been set until the Statement of Principles had been finalised, it would have been quite impossible for the ASB to adopt such an approach. Indeed, it is becoming more widely recognised that the search for one conceptual framework is a search for the Holy Grail. Given the multiple users of accounts, there are probably many different conceptual frameworks, with a consequent implication for the adoption of multicolumn reporting. ${ }^{25}$ If such is the case then we should not be under any illusion that the Statement of Principles will solve all the problems of accounting although, of course, it may enable us to remove some of the many inconsistencies which exist at present.

While work proceeded on the development of the Statement of Principles, the ASB continued its work on standard setting. In its first 13 years of operation, it has produced an enormous volume of regulation in the form of Financial Reporting Standards (FRSs), which we have listed in Table 2.1.

These standards have changed the face of financial reporting considerably. FRS 3 Reporting Financial Performance, in particular, changed the presentation of the profit and loss account and introduced the new primary statement, the Statement of Total Recognised Gains and Losses. As we shall see in Chapter 11, the pace of change is now so fast that this standard is itself already under review. ${ }^{27}$ Other standards, such as FRS 4, FRS 5 and FRS 12 have addressed areas in which major abuses had occurred in the past. Yet other standards have tackled fundamental and difficult areas of accounting such as what to do with the large amounts paid for goodwill and intangible assets in an age when such assets may be far more important than tangible assets. One of the more difficult and controversial topics still on the agenda of the ASB is the measurement of derivatives and other financial instruments. We will, of course, deal with all of these topics later in this book.

会计代写|财务会计代考FINANCIAL ACCOUNTING代写|Advantages and disadvantages of standardisation

Before we consider the proposals of the Government White Paper, Modernising Company Law, it is perhaps helpful if we review both the advantages and the disadvantages of standardising accounting practice, for the process of standardisation is not without its critics.

Accounting may be described as the language of business. As with any communication, it is important that the preparers of a document and the users adopt the same language. Standards may be regarded as the generally accepted language.

As recent accounting scandals have made very clear, when directors prepare accounts for their companies, they are unlikely to be indifferent to the position shown by those accounts. If there are many generally accepted accounting bases in existence, the choice of a particular policy may not be free from bias. The establishment of accounting standards, with the consequent need to justify departures from them, limits the possibility of exercising such bias and strengthens the hands of the auditor.

It is also clear that the process of setting standards, that is the issue of discussion papers, exposure drafts and standards, provokes considerable thought and discussion among members of the accounting profession. Although this has done much to make accounting an exciting area of study, most thoughtful accountants would probably now agree that one can have too much of a good thing!

One of the most pertinent criticisms of the process of standardisation was made by Professor W.T. Baxter writing about recommendations on accounting principles in $1953,{ }^{30}$ long before the Accounting Standards Steering Committee was formed. He argued that authoritative backing for one particular accounting treatment may have adverse effects. Although it may help practical men [and women] in their day-to-day work, in the longer run it may hinder experimentation and progress. An accountant or auditor may become loath to depart from a particular recommendation or standard and the educational process may become one of learning rules rather than searching for theories or truth. Indeed he argued that, if truth subsequently shows a recommendation or standard to have been wrong, then it may be hard for authoritative bodies to admit that they were wrong.

Both the ASC and the ASB have been well aware of these criticisms. Thus the Foreword to accounting standards, issued by the ASB in June 1993, makes it quite clear that the requirement to give a true and fair view may in exceptional circumstances require a departure from accounting standards and permits such a departure, although particulars of the departure, the reasons for it and its financial effects must then be disclosed in the financial statements (Paras 18 and 19). It also recognises that the standards are not absolute but will require amendment as the business environment and accounting thought evolves (Para. 33). As we shall see later in the book, there have been many cases where standards have been revised and these have often involved substantial changes in required standard accounting practice. ${ }^{31}$ The standard setters certainly do not hesitate to recognise that previous standards may have been, or have become, deficient.

会计代写|财务会计代考FINANCIAL ACCOUNTING代写|ACCTING2501 The current regime – progress

财务会计代写

会计代写|财务会计代考FINANCIAL ACCOUNTING代写|The current regime – progress

ASB 以及之前的 ASC 面临的众多问题之一是缺乏会计概念框架。正如我们在第 1 章中讨论的那样,ASB 立即着手建立这样一个框架,并最终于 1995 年 11 月发布了其财务报告原则声明的征求意见稿。在对该草案产生敌意反应后,该草案被撤回,并于修订后的征求意见稿于 1999 年 3 月发布。原则声明随后于 1999 年 12 月发布。虽然有些人可能会争辩说,在原则声明定稿之前不应制定任何标准,但对于ASB 采用这种方法。事实上,人们越来越广泛地认识到,寻找一个概念框架就是寻找圣杯。25如果是这样的话,那么我们就不应抱有任何幻想,认为原则声明将解决所有会计问题,当然,它可能使我们能够消除目前存在的许多不一致之处。

在继续制定原则声明的同时,ASB 继续其标准制定工作。在其运作的头 13 年中,它以财务报告准则 (FRS) 的形式产生了大量监管,我们在表 2.1 中列出了这些准则。

这些标准极大地改变了财务报告的面貌。FRS 3 报告财务业绩,特别是改变了损益账户的列报,并引入了新的主要报表,即已确认损益总额表。正如我们将在第 11 章中看到的那样,现在变化的速度如此之快,以至于该标准本身已经在接受审查。27其他标准,例如 FRS 4、FRS 5 和 FRS 12,已经解决了过去发生过重大滥用行为的领域。然而,其他标准已经解决了会计的基本和困难领域,例如在这些资产可能远比有形资产重要得多的时代,如何处理为商誉和无形资产支付的大笔款项。仍然在 ASB 议程上的比较困难和有争议的话题之一是衍生品和其他金融工具的计量。当然,我们将在本书后面处理所有这些主题。

会计代写|财务会计代考FINANCIAL ACCOUNTING代写|Advantages and disadvantages of standardisation

在我们考虑政府白皮书《公司法现代化》的建议之前,如果我们回顾一下标准化会计实务的优点和缺点,可能会有所帮助,因为标准化过程并非没有批评者。

会计可以被描述为商业语言。与任何交流一样,重要的是文档的准备者和用户使用相同的语言。标准可被视为普遍接受的语言。

正如最近的会计丑闻所表明的那样,当董事为他们的公司准备账目时,他们不太可能对这些账目所显示的状况无动于衷。如果存在许多公认的会计基础,则特定政策的选择可能不会没有偏见。会计准则的制定以及随之而来的证明偏离准则的必要性,限制了这种偏见的可能性,并加强了审计师的能力。

同样清楚的是,制定标准的过程,即讨论文件、征求意见稿和标准的问题,会引起会计行业成员的大量思考和讨论。尽管这使会计成为一个令人兴奋的研究领域,但大多数有思想的会计师现在可能会同意一个人可以拥有太多好东西!

对标准化过程最中肯的批评之一是由 WT Baxter 教授撰写的关于会计原则的建议1953,30早在会计准则指导委员会成立之前。他认为,对某一特定会计处理的权威支持可能会产生不利影响。虽然它可能有助于实用的男人 [和女人] 在他们的日常工作中,但从长远来看,它可能会阻碍实验和进步。会计师或审计师可能不愿意背离特定的建议或标准,教育过程可能成为学习规则之一,而不是寻找理论或真理。事实上,他争辩说,如果事实随后表明一项建议或标准是错误的,那么权威机构可能很难承认他们是错误的。

ASC 和 ASB 都非常清楚这些批评。因此,ASB 于 1993 年 6 月发布的会计准则前言非常清楚地表明,在特殊情况下,提供真实和公正观点的要求可能需要偏离会计准则并允许这种偏离,尽管偏离的细节,其原因及其财务影响必须在财务报表中披露(第 18 和 19 段)。它还承认标准不是绝对的,而是需要随着商业环境和会计思想的发展而修改(第 33 段)。正如我们将在本书后面看到的那样,有许多准则被修订的案例,这些案例通常涉及对所需标准会计实务的实质性改变。31标准制定者肯定会毫不犹豫地承认以前的标准可能已经存在或已经存在缺陷。

会计代写|财务会计代考Financial Accounting代写

会计代写|财务会计代考Financial Accounting代写 请认准UprivateTA™. UprivateTA™为您的留学生涯保驾护航。

微观经济学代写

微观经济学是主流经济学的一个分支,研究个人和企业在做出有关稀缺资源分配的决策时的行为以及这些个人和企业之间的相互作用。my-assignmentexpert™ 为您的留学生涯保驾护航 在数学Mathematics作业代写方面已经树立了自己的口碑, 保证靠谱, 高质且原创的数学Mathematics代写服务。我们的专家在图论代写Graph Theory代写方面经验极为丰富,各种图论代写Graph Theory相关的作业也就用不着 说。

线性代数代写

线性代数是数学的一个分支,涉及线性方程,如:线性图,如:以及它们在向量空间和通过矩阵的表示。线性代数是几乎所有数学领域的核心。

博弈论代写

现代博弈论始于约翰-冯-诺伊曼(John von Neumann)提出的两人零和博弈中的混合策略均衡的观点及其证明。冯-诺依曼的原始证明使用了关于连续映射到紧凑凸集的布劳威尔定点定理,这成为博弈论和数学经济学的标准方法。在他的论文之后,1944年,他与奥斯卡-莫根斯特恩(Oskar Morgenstern)共同撰写了《游戏和经济行为理论》一书,该书考虑了几个参与者的合作游戏。这本书的第二版提供了预期效用的公理理论,使数理统计学家和经济学家能够处理不确定性下的决策。

微积分代写

微积分,最初被称为无穷小微积分或 “无穷小的微积分”,是对连续变化的数学研究,就像几何学是对形状的研究,而代数是对算术运算的概括研究一样。

它有两个主要分支,微分和积分;微分涉及瞬时变化率和曲线的斜率,而积分涉及数量的累积,以及曲线下或曲线之间的面积。这两个分支通过微积分的基本定理相互联系,它们利用了无限序列和无限级数收敛到一个明确定义的极限的基本概念 。

计量经济学代写

什么是计量经济学?
计量经济学是统计学和数学模型的定量应用,使用数据来发展理论或测试经济学中的现有假设,并根据历史数据预测未来趋势。它对现实世界的数据进行统计试验,然后将结果与被测试的理论进行比较和对比。

根据你是对测试现有理论感兴趣,还是对利用现有数据在这些观察的基础上提出新的假设感兴趣,计量经济学可以细分为两大类:理论和应用。那些经常从事这种实践的人通常被称为计量经济学家。

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。

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