2月 15, 2013

英国论文代写会计规则和原则

英国论文代写

Though the approach is desirable, it is to be focused that the practical implementation of the same is not that easy. As an example, in case of contract costing, there are certain rules that pertain to revenue recognition when a certain percentage of contract work is completed. Determination of the percentage of that would require judgment and hence the elimination of professional prudence cannot be eliminated in rules based accounting too. It is difficult to comprehend each and every transaction and incorporate them in the rules as the business environment is ever evolving and thus, anticipating of all the evolutions is an impractical task. There always remains the scope for finding a key hole in the rules based approach to. On the other hand, principles based approach ensure that certain basic guidelines are being implemented by the managers and presence of powerful institutional machinery to check the validity of application of the same can further lead to consistency in the process. Thus, the authors rightly point out that a mid-way approach is needed in this situation but the use of both accounting rules and principles, along with effective audit mechanisms, would ensure that there is consistency in the application of the same.

英国论文代写

虽然这种方法是可取的,它是集中的实际执行相同的是不那么容易。作为一个例子,在合同成本的情况下,有一定的规则,涉及到收入确认一定比例的合同工作完成时。的百分比,将需要的判断,因此消除审慎专业的测定不能被消除的规则根据会计也太。这是很难理解的每一个事务,并把他们的营商环境的规则,是不断发展的,因此,预计所有的变阵是一个不切实际的任务。始终存在的范围,找到一个钥匙孔的规则为基础的方法。另一方面,原则为基础的方法,确保检查的有效性相同的应用可以进一步导致一致性的过程中,正在实施中的管理人员和强有力的体制机制存在一定的基本准则。因此,作者正确地指出,在这种情况下,需要一个中途的方法,但使用会计规则和原则,以及有效的审计机制,这将确保在相同的应用有一致性。

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