澳洲代写：会计质量的衡量
澳洲代写：会计质量的衡量
该概念框架旨在衡量会计的质量，并在全国范围内使其标准化。它实际上提供了一个会计报表，其中包括适当清晰的财务数据。寻找财务报表的人有不同的分类，例如:那些与他们的投资业务有关联的人基本上是在寻找会计报表。除此之外，它被金融专家使用，他们为业务增长提出了宝贵的会计建议(Penno, 2008)。对于那些为公司抵押贷款的人，以及那些用于采购或分销产品的人来说，这是非常必要的。一个组织的雇员应该通过会计报表了解他们的财务状况。组织的管理可以通过概念框架拥有当前财务状况的场景。政府也从不同的方面来寻找财务报表。罗伯特·史密斯爵士在2003年曾对这一概念框架作过坚定的描述。他指出，治理应集中于各种基本原则。与一份已采取的规章制度清单相比，任何一种企业都可以获得的一份这样的基本原则清单可能具有很大的重要性和效率。它在不同的人群中创造了职责的分割。以前，审计标准委员会关注的是各种会计规则和条例，而不是一套基本原则。它集中于详细的规章制度，其中隐含着标准化的虚拟存在。在基于规则的会计系统中，报告结构并不合理。
澳洲代写：会计质量的衡量
它不能解决审计人员提出的不同问题，也不能说明财务对各个方面的总体影响。这就是为什么以原则为导向的金融体系被认为是会计描述经济情景的合适体系。定性标准应该在各个方面相匹配(Penno, 2008)。以规则和原则为导向的会计制度都将适当的财务信息移交给帐户持有人，这将有助于帐户持有人的经济决策。美国公认会计准则(US-GAAP)实施了Rues导向的会计制度，其中包含了大量的会计数据和信息，而国际会计准则(IAS)则由原则导向的财务准则组成，强调了许多具体的治理。由于会计制度国家正在向原则性标准化迈进，因此需要在英国实施这一概念框架。概念框架于1999年引入英国金融体系，1980年在美国和加拿大已形成一种趋势。ASB已经在英国建立了it的标准化。金融概念的全球化和增长渗透到英国的过程中，以会计原则为基础。它有助于平衡英国经济和国际金融结构。概念框架的概念或多或少被各国所接受，间接地促进了财务会计的规范化。基于会计县的利益相关者的综合数量表明，财务报表对账户持有人来说是非常有用和必要的。
澳洲代写：会计质量的衡量
The conceptual framework is aimed to measure the quality of accounting and standardize it across the nations. It actually provides an accounting statement which is included with appropriate clarity of financial data. There are different divisions of people who use to look for the financial statements like:People who have associated to the business with their investments are basically looking for the accounting statements. Apart of that, it is used by the financial experts who put their valuable accounting suggestions for business growth (Penno, 2008). It is very much necessary for the people who mortgage for the company and people who use to source or distribute the products. Employees of an organization should know their financial terms through accounting statements.Management of an organization can have a scenario of current financial condition through the conceptual framework. Government also looks for the financial statements in different aspects. The conceptual framework had been firmly described by Sir Robert Smith in 2003. He stated that the governance should be concentrated on various fundamentals. A list of such fundamentals which could be acquired by any kind of businesses could have much importance and efficiency in comparison with a list of taken regulations. It creates the segmentation of duties in various division of people. Previously the auditing standard board was focused into various rules and regulations of accounting rather than a set of fundamentals. It was concentrated on detailed regulations which implicate a virtual existence of standardization. Reporting structures are not properly justified in rules-based accounting system.
澳洲代写：会计质量的衡量
It fails to solve the different raised issues of auditors and also could not able to indicate the total financial impact on various aspects. That is why principle oriented financial system is considered as the appropriate one in case of accounting to portray the economic scenario. The qualitative criteria should be matched in all aspects (Penno, 2008). Both the rules and principles oriented accounting system hands over the appropriate financial information to the account holders which will help to their economical resolution. Rues oriented accounting system has been implemented to US-GAAP which is included with vast accounting data and information and IAS is consisting of principle oriented financial standard which highlights much specified governance. The conceptual framework was needed to be implemented in UK as the accounting system country was sifting to principle oriented standardization. The conceptual framework had been introduced to UK financial system in 1999 whereas it had already set a trend in USA and Canada in 1980. ASB has set the standardization of it in UK. The globalization and growth of financial concepts penetrated UK to process the principle based accounting. It helped to balance the UK economy with the international financial structure. The concept of conceptual framework has been accepted by more or less each and every country which indirectly helped to make the standardization of financial accounting. The integrated number of stakeholders in principle based accounting counties signifies that financial statements are very useful and required to the account holders.
