二月 12, 2013

英国文化论文成本和收益

英国文化论文

In this article, the authors present a comparison of the rules based approach with the principles based approach and identify the costs and benefits of both the approaches. The authors highlight that maintenance of consistency, accuracy and reliability is the primary sought purpose of financial reporting. They justify rules based approach on the ground that the need to ensure consistency would not arise in situations where specific rules are followed for reporting purposes, because the rules would be internally consistent themselves and adhering to the same for financial reporting would automatically ensure consistency. The authors also highlight that the presence of subjectivity in the process would create inconsistencies.

The authors conclude that the system must be based on principles and should not solely depend on principles. The authors call for a mechanism in which high level principles exist, but specific guidelines are derived from time to time to ensure that consistency in financial reporting is maintained and the application of professional judgment is restricted. This approach seems to be plausible instead of focusing on a rules based approach only as it helps to derive the benefits of both the accounting approaches.

英国文化论文

在这篇文章中,作者提出了一个比较规则为基础的方法与原则为基础的方法,并确定两种方法的成本和收益。作者强调,维护的一致性,准确性和可靠性是财务报告的主要追求的目的。是有道理的规则为基础的方法在地面上的需要,以确保一致性将不会出现在报告的情况下,遵循特定的规则,因为规则是内部一致的自己和坚持相同的财务报告将自动确保一致性。作者也指出存在的主观性,在这个过程中会产生不一致。

作者的结论,系统必须原则的基础上,不应该只依赖于原则。作者呼吁机制中存在着高层次的原理,但具体的指导方针是从时间,以确保在财务报告中的一致性维护和专业判断的应用受到限制。这种方法似乎是合理的,而不是集中在一个以规则为基础的方法,因为它有助于得出的会计方法的好处。

 

 

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