论文代写：概念框架

论文代写：概念框架

概念框架的关键功能是：

帮助IASB在金融法规以及会计准则的相关准备工作程序并给出减少会计错误和遗漏的基础；
协助金融监管机构制定和完善会计准则；
协助财务报表的制定者在处理财务报告标准的问题：
协助公司核数师对财务报表是否能够符合相关会计准则的意见形成意见；
指导用户在财务报表分析和评估中的财务报表。
确认是一个实体在其资产负债表或损益表中整合一个项目的过程。然而，实体集成在其资产负债表或损益表中的项目必须是一个元素，因为每一个元素的定义。此外，该项目还必须履行的识别标准，这已被定义在当时的概念框架。
据Ashbaugh &平（2001），以识别问题通常是在财务状况表中的一个实体的资产和负债的确认。此外，这样的答案也可能会影响在实体的利润或损失和其他综合收入报表的实体的收入和费用的确认的时间。
在现有的概念已被指定的识别标准
框架，指出一个实体应识别一个项目，它属于一个元素的定义，如果和只有一个：
（a）有可能在未来的项目中产生的任何经济利益，都是由实体或收购实体所收购，以及
（b）该项具有一个价格或有一个价值，最终可以可靠地计算。
国际会计准则委员会不会要求一个项目的识别在一个实体的财务报表，如果IASB决定对于一个特定的标准，承认特定的资产或负债不验证的成本效益，从特定的资产或负债所产生的实体。此外，国际会计准则委员会也禁止此类物品的识别，如果认为有必要进一步提高可比性。

论文代写：概念框架

The key functions of the conceptual framework are:
• To help the IASB in the financial regulations as well as the accounting standards and procedures which are related to the preparation and gives a basis for reducing the accounting errors and omissions;
• To assist the financial regulators in developing and improving accounting standards;
• To assist makers of financial statements in dealing with topics which are subjected to financial reporting standards:
• To help company auditors to form an opinion on whether financial statements are able to comply with relevant accounting standards;
• To guide the users of the financial statements in analyzing and assessing the financial statements.
Recognition is a process through which an entity integrates an item in its balance sheet or income statement. However, the item which the entity integrates in its balance sheet or income statement must be an element, as per the definition of an element. Moreover, the item must also fulfill the recognition criteria, which has been defined in the prevailing conceptual framework.
According to Ashbaugh & Pincus (2001), the questions regarding recognition are usually about the recognition of the assets and liabilities of an entity in its statement of financial position. Moreover, such answers may also affect the timing of the recognition of income and expenses of the entity in the entity’s statement of profit or loss and statement of other comprehensive income.
The recognition criteria which has been specified in the existing Conceptual
Framework, states that an entity shall recognize an item, which falls under the definition of an element, if and only if:
(a) it is likely that any economic benefits which may arise out of the item in the future, will either be acquired by the entity or will be acquired from the entity, and
(b) The item carries a price or has a value, which eventually can be calculated reliably.
The IASB would never require the recognition of an item in the financial statements of an entity, if the IASB determines regarding a specific standard, that the benefits of recognizing a specific liability or asset doesn’t validate the costs, arising out of that particular asset or liability for the entity. Moreover, the IASB may also prohibit the recognition of such an item, if it deems that it is necessary to further enhance comparability.