assignment代寫：機構間常設委員會的概念框架
assignment代寫：機構間常設委員會的概念框架
機構間常設委員會提出的概念框架的主要目的將有助於了解它的重要性。關鍵功能和角色是多樣化的,如協助未來的國際標准開發和當前標準評審,提供一個基地減少選擇會計處理方法選擇允許通過IAS、協助標準制定者在國家層面上,協助財務報表準備申請全球標準和處理通過全球標準未涉及的話題,以及幫助審計師形成財務報表是否符合IAS的意見(Picker, 2016)。概念框架還可以發揮其他一些作用，如說明財務報告的一般目的。此外，該框架在幫助審計機構、監管機構和財務報表使用者等IASB以外的各方時發揮了重要作用。語境框架的優勢可以從兩個方面來說明。首先，該框架有助於理解和解釋當前的IFRS (Pelger, 2015)。
assignment代寫：機構間常設委員會的概念框架
每個標準前面都有一個紅字，說明需要從框架的角度來閱讀該標準。其次，當沒有特定的國際財務報告準則適用於特定的事件時，可以通過使用這個框架來製定會計政策。例如，IA關於會計政策、會計估計變更和錯誤的標準8指出，財務報告開發人員在為此類事件開發會計政策時需要考慮框架。那麼，為什麼需要概念框架呢?首先，為了有意義，制定規則應該有助於構建一組已建立的概念並與之相關。因此，一個適當開發的框架允許IASB隨著時間的推移發布更加重要和一致的聲明，並最終形成一個一致的標準集。簡而言之，設置依賴於單個概念框架的標準，進而導致對相同問題得出不同的結論(Picker, 2016)。
assignment代寫：機構間常設委員會的概念框架
The main purpose of conceptual framework given by IASB will help in understanding the extent to which it is essential. The key functions and roles are diversified, such as assisting in future international standards development and current standards review, providing a base to reduce the alternative accounting treatments alternative allowed through IAS, assisting standard setters at the national level, assisting financial statement which prepares to apply global standards and deals with the topics not covered through global standards, as well as helping auditors to form an opinion of whether financial statements are conforming with the IAS (Picker, 2016). There are some other roles that conceptual framework plays such as stating the general purpose of financial reporting. Additionally, the framework plays an essential role when helping parties other than that of IASB, such as auditors, regulators and financial statements users. The extent of contextual framework’s advantages can be illustrated from two perspectives. Firstly, the framework helps in understanding and interpreting the current IFRS (Pelger, 2015).
assignment代寫：機構間常設委員會的概念框架
Each standard has a rubric in front of it, stating that this standard needs to be read in the perspective of the framework. Secondly, the development of accounting policies is possible through the use of this framework when no specific IFRS are applicable to a specific event. For example, the IA standard 8 on accounting policies, accounting estimates changes and errors state that the financial report developers need to take into consideration the framework when they develop accounting policies for such events. So, why is the conceptual framework needed? Firstly, in order to be significant, making rules should help in building over and related to a set of established concepts. A properly developed framework therefore allows IASB to issue more essential and consistent pronouncements to be given with time and a coherent standard set should eventually be the result. In brief, setting standards which is dependent upon individual conceptual frameworks in turn leads towards distinct conclusions on same problems (Picker, 2016).
