澳洲靠谱代写-国际会计准则

本篇澳洲靠谱代写-国际会计准则讲了Fred(2003)用房产价值作为经济活动的代理，同时恭维Glaeser的模型，以量化Buffalo所面临的城市衰退(Silverman et al.， 2013)。研究人员发现，市中心的物业估值总额从1930年的峰值约6亿美元下降到1980年的区区4500万美元。Collins(2005)研究了城市衰落对房地产价值的影响，重点研究了面临种族骚乱的城市中业主价值占住房下降的方式。重点是白人和黑人家庭之间产生的房产价值差距。

澳洲靠谱代写-国际会计准则

发布IFRS 4，以规范保险合同，使实体具有统一的报告。当国际财务报告准则4建立时，保险合同还没有会计准则。因此，IASB发布了该标准作为关于保险合同的临时标准IFRS 4。与国际会计准则39相比，IFRS 9将改善金融工具的财务报告。IASB对IFRS 4的拟议修正案可能不会造成不确定性，因为这些修正案也与IFRS 9有关。相应地，IASB发布了现有IFRS 4的暴露草案和修正案。新的保险合同标准非常需要确保保险业的透明度。

澳洲靠谱代写-国际会计准则

3.1历史

国际会计准则委员会推荐各种会计准则。据此，财务会计准则委员会设计了准则。美国遵循FASB的准则，世界其他地区遵循国际会计准则理事会的准则。

国际会计准则理事会(iasb)于2001年成立，旨在制定国际财务报告准则，取代现有的国际会计准则委员会。国际会计准则理事会是一个总部设在伦敦的独立机构，由来自九个不同国家的代表组成。国际会计准则委员会自2001年4月1日起生效。IASB的框架是制定会计准则并作为指南(Rebecca Cellucci, 2016)。

3.2保险合同- IFRS -4

基本上，国际财务报告准则4适用于所有保险合同，包括再保险合同。该标准暂时免除了其他国际财务准则，包括国际会计准则8，因为它是保险合同的相关会计政策。IFRS于2004年3月发布，将适用于2015年1月1日或之后的年度期间。随后，该标准在2005年修订，以便适用于所有财务担保合同。明确的定义提到财务风险从财务风险。其基本目标包括在国际会计准则委员会出台新标准之前，对保险合同会计进行有限的改进。

澳洲靠谱代写-国际会计准则

IFRS 4 issued to regulate the insurance contracts to have uniform reporting by the entities. When the IFRS 4 established, there was no accounting standard for insurance contract. Therefore, the IASB released the Standard as Interim Standard IFRS 4 on insurance contacts. The IFRS 9 will improve the financial reporting of financial instruments while comparison with IAS 39. The proposed amendments to IFRS 4 by IASB may not create uncertainty as the amendments also connected with the IFRS 9. Accordingly, the IASB issued exposure drafts and amendments to the existing IFRS 4. The new insurance contract Standard very much needed to ensure transparency within the insurance industry.

澳洲靠谱代写-国际会计准则

3.1 History

International accounting standards committee recommends the various accounting standards. Accordingly, the Financial Accounting Standards Board designs the standards. The United States follow the standards of FASB and other parts of the world follow the International Accounting Standards Board.

While replace the existing International Accounting Standards Committee, the International Accounting Standards Board-IASB was established in the year of 2001 to develop the International Financial Reporting Standards. The IASB is an independent body headquartered at London which consisting the members representing from nine different countries. The IASB came into force with effect from April 01, 2001. The framework of IASB is to develop the accounting standards and to serve as guide (Rebecca Cellucci, 2016).

3.2 Insurance Contract – IFRS -4

Basically, the IFRS 4 is applicable to all insurance contracts including reinsurance contracts. The Standard granted temporary exemptions from other IFRSs which includes IAS 8 as it was related accounting policies for insurance contracts. IFRS issued in the March 2004, it will be applicable for the annual periods on or after of 1 January 2015. Subsequently, the Standard amended in 2005 so that it will be applicable all financial guarantee contacts. Clear definitions mentioned in connection with financial risk from financial risk. The basic aim includes providing limited improvements to accounting for insurance contracts until IASB bring new standard.