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代写书稿:国际财务报表准则

代写书稿:国际财务报表准则

美国过去使用的会计准则与国际财务报告准则不同。它是为了适应世界各国财务报告制度的统一而制定的。2007年,美国证券交易委员会政府和在美国市场交易的非美国公司授权使用IFRS (Legotte, 2012)。最终在2008年,美国证券交易委员会(SEC)修订了一项决定,即美国所有上市公司在评估财务报告时,都必须采用国际财务报告准则(IFRS)体系。因此,国际财务报表准则的接受应运而生。这是美国经济中的一个历史性事件,因为国际财务报表准则的接受消除了外国投资者进入美国市场的障碍。不仅如此,就连纽约证交所和SEC的高管也支持在美国经济体系中采用国际财务报告准则。

代写书稿:国际财务报表准则
对比百事可乐等主要竞争对手所采取的会计政策,可以看出对其财务实力和薄弱环节的评估略有不同。可口可乐的会计政策分为合并原则、所得税原则、养老金计划估值原则、流动资产和非流动资产的可收回性原则和收入确认原则(Pepsi Co., 2013)。另一方面,百事公司(Pepsi Co.)估计了它们的报告涉及商誉和其他无形资产、所得税支出和应计项目、退休金和退休人员医疗计划以及收入确认。这些估计数是根据可能产生未来结果的当前行动和事件作出的。

代写书稿:国际财务报表准则

The accounting standards used in the US in the past were different from IFRS. It was made to meet the uniformity in financial reporting system of the countries across the world. In 2007, it was mandated for the use of IFRS by US SEC governments and non-US firms which were trading in the US market (Legotte, 2012). Eventually in the year 2008, there was a revision in the decision by the US SEC that all the public listed companies of the US will have to adopt the IFRS system in evaluating their financial report. Thus, the acceptance of IFRS came into existence. It was a historic event in the US economy because the acceptance of IFRS eliminates the barriers to entering the US market by the foreign investors. Not only this, even the top corporate leaders of NYSE and SEC Gov. supported the adoption of IFRS implementation in the US economy system.

代写书稿:国际财务报表准则
On comparing the accounting policies adopted by key competitors like Pepsi Co. it can be seen that there is a slight difference in the assessment of their financial strength and weakness. With respect to Coca-cola, the accounting policies were segregated into principles of consolidation, income taxes, pension plan valuation, recoverability of current and non-current assets and revenue recognitions (Pepsi Co., 2013). On the other hand, Pepsi Co. had estimated their report into goodwill and other intangible assets, income tax expense and accruals, pension and retiree medical plans and revenue recognitions. These estimations are made under current actions and events which may undertake future results.