二月 15, 2013

加拿大论文代写财务信息的相关性

加拿大论文代写

The authors support the rules based approach to standard setting as they facilitate the process of comparison of financial information across companies and sectors. They also extend the case that the use of principles based approach to financial reporting help to increase the relevance of the financial information that is reported. This is because managers are aware of the ground reality of the transaction and are better equipped to determine its accounting treatment than the set of standard rules. However, as was pointed put by Beechy (2005), managers may be biased in the application of judgment which may lead to mis-representation of the financial information. This stresses for the need of stricter rules that prevent the scope for manipulation and window dressing.
The authors also highlight that rules based standards help to increase the enforceability of financial reporting standards as there is less scope of ambiguity. They also increase the objectivity of financial reporting information as they reduce the scope for subjective analysis of the implementation of accounting standards. Thus the authors conclude that the accounting systems must be based on high level principles from which concrete accounting rules should be derived so as to benefit from the advantages of both the approaches.

加拿大论文代写

支持的规则为基础的方法标准的制定,为促进这一进程在公司和部门的财务信息进行比较。他们还延长的情况下,使用原则的基础方法,财务报告有助于提高所报告的财务信息的相关性。这是因为管理者都知道的地面现实的交易,更好的装备,以确定其会计处理方法比标准规则集合。然而,由于提出的Beechy(2005)指出,管理者可能会失之偏颇的判断这可能会导致错误表示的财务资料中的应用。这强调的需要,更严格的规则,以防止操纵和粉饰太平的范围。
作者也指出,规则以标准为基础的,有范围的模糊性,有助于提高财务报告准则的可执行性。他们还增加了财务报告信息的客观性,因为它们减少了会计准则的实施范围为主观的分析。因此,作者得出结论的会计制度必须立足于高层次的原则,从具体会计准则应得,从而受益于这两个方法的优点。

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