澳洲论文代写:概念框架

澳洲论文代写:概念框架

解释为什么基于原则的标准需要一个概念框架。IASB和美国FASB的一个共同目标——它们的要素的共同目标——是使它们的原则清楚地基于可预测的和适当的原则。这些学说必须根据关键的货币概念来建立,而不是基于一系列的主观传统。为了建立以原则为基础的、共同的原则,董事会正在进行一项合资企业,以建立一个共同和加强的概念框架。由于以下原因,基于原则的标准需要一个概念框架:一个概念框架形成了在关键概念中深入建立的原则,而不是简单地成为植根于基本概念的传统的集合,而不仅仅是一组原则(Gray, 2011)。

澳洲论文代写:概念框架

两个FASB和IASB一起由一个概念框架协助完成一致的簿记和报告。概念框架保证了原则之间(IASs、IFRSs和ISA之间的一致性)以及先例和可能的选择之间的和谐。这与在比较场合取得不同结果是相辅相成的。概念框架保证原则不是基于制定标准的董事会成员的个人看法。概念框架在财政报告制定、财政核算和财务报告中所包含的信息的分析中获得一致性。概念框架就像一份财务账目和报告的文件宪章,每一项建议都来自它。

澳洲论文代写:概念框架

Explain why principles-based standards require a conceptual framework.A shared objective of the IASB and US FASB – a purpose common to their elements – is for their principles to be plainly based on predictable and suitable doctrines.These doctrines have to be established as per the key monetary concepts instead of based on sets of subjective traditions. To give the most excellent establishment to creating principle based, shared principles, the boards are carrying out a joint venture to build up a shared and enhanced conceptual framework. Principle-based standards need a conceptual framework due to the below causes:A conceptual framework forms the principles to become profound established in key concepts instead of simply being a gathering of traditions deep rooted in elementary concepts more willingly than just being a group of principles (Gray, 2011).

澳洲论文代写:概念框架
Together, the two FASB and IASB are assisted by a conceptual framework to accomplish consistent book-keeping and reporting. A conceptual framework guarantees that there is harmony among principles (uniformity among IASs, IFRSs and ISA) and among the precedent and potential choices. This counteracts achieving diverse outcomes on comparative occasions. A conceptual framework guarantees that principles are not on basis of the personal perceptions of the standard-setting board individuals. A conceptual framework fetches uniformity among fiscal report making, fiscal accounting and analysis of the information enclosed in the fiscal reports. A conceptual framework is like a documented charter for financial accounts and reports and every suggestion is taken from it.

COPYRIGHT © ADVANCED THESIS ALL RIGHTS RESERVED 高阶澳洲论文代写 | OUR SERVICES ARE TO BE USED FOR RESEARCH AND REFERENCE PURPOSES ONLY