论文代写：财务会计

论文代写：财务会计

概念框架有助于识别公司提供的会计信息的定性特征。它有助于了解公司的财务报告的形状和所需的信息，由公司出版。该框架将分析公司的类型和不同的财务报表，他们需要发表。所有的公司可能不需要发布所有的信息。根据业务的性质和他们类型的公司，某些信息变得更加相关。
同时，信息的质量也很重要，同时公布的结果。该框架界定了企业应公允地提出的报表，应使用持续经营，应以权责发生制为基础，并定义报告的频率。该框架有助于保持一致性对公司的报表和可比性（2010卡林和Finch）。
这一部分将涵盖新西兰会计准则不同财务报表准则。会计准则规定中提到的财务报表的主要目的是以结构化的方式呈现，以及公司财务方面的表现。这些方面有助于使公司的各种利益相关者的经济决策，如投资者，债务人，债权人，供应商。财务报表提供有关资产、负债、权益、收入和费用的信息，业主的贡献和公司的现金流量。这些财务报表应以公平的原则呈现公司的财务状况。所有的交易，事件除了条件应忠实地代表公司。所有这些陈述都应符合新西兰框架的形成。所有这些财务报表应按照“持续经营”的原则形成。除此之外，该公司应使用权责发生制的会计（支架，布拉德伯里和挂钩，2010）。
资产负债表也被称为财务状况表应提供关于公司现金及现金等价物的金额信息，应收贸易账款及其他应收款、存货、生物资产、金融资产、投资股权的相关方法，无形资产、物业厂房及设备，应付贸易账款，规定，金融负债，非控制性权益、递延所得税资产和负债。流动及非流动项目应该分开，单独归类。这些项目应满足的标准指南，奠定了NZ。除此之外，其他项目也应遵循指引，并应适当披露的项目已被提及的框架。

论文代写：财务会计

Conceptual framework helps to identify the qualitative characteristics of the accounting information provided by the firm. It helps to understand how the financial reporting of the firm would shape and the information which is required to be published by the firms. This framework will analyze the type of the firms and different financial statements which they need to publish. All firms may not be require to publish all the information. Depending on the nature of the business and they type of firm, certain information becomes more relevant.
Also the quality of the information is also important while publishing the results. The framework defines that the firm should fairly present the statements, should use going concern, should use accrual basis of accounting and also defines the frequency of reporting. This framework helps to keep the consistency in the statements for the firm and make them comparable (Carlin & Finch, 2010).
This part will cover the guidelines given in the New Zealand accounting standards for different financial statements. The main purpose of the financial statements as mentioned in the accounting standard prescriptions is to present in a structured manner the position as well as the performance of the financial aspects of the firm. These aspects help to make economic decisions for various stakeholders of the firm like investors, debtors, creditors, suppliers. The financial statements provide information about the assets, liabilities equity, income and expenses, contribution by the owner and lastly the cash flows of the firm. These financial statements should present the financial position of the firm with fairness. All the transactions, events in addition to the conditions should be faithfully represented by the firm. All these statements should be formed in accordance with the New Zealand framework. All these financial statements should be formed according the principle of going concern. In addition to this the firm should use the accrual basis of accounting (Stent, Bradbury & Hooks, 2010).
Balance sheet also referred to as financial positions statement should give information about the amounts of cash and its equivalents, trade receivables as well as other receivables, inventories, biological assets, financial assets, investments related equity method, intangible assets, property plant and equipment, trade payables, provisions, financial liabilities, non controlling interest, deferred tax assets and liabilities. Current and noncurrent item should be separated and classified separately. These items should satisfy the criteria laid by the NZ guidelines. In addition to this the other items should also follow the guidelines and there should be proper disclosures for the items which have been mentioned in the framework.