二月 12, 2013

英语论文代写会计规则

英语论文代写

The benefits of rules based accounting accrue in the form of ease of comparability of financial information across companies and across time periods of the same company. It increases the objectivity of financial reporting, which is not there in case of principles based accounting approach. As has been pointed out by Beechy (2005), the application of principles based accounting approach may cause managers to be biased in the process of applying judgment, which may lead to the inaccurate representation of the financial information. Moreover, rules based accounting approach helps to increase the enforceability of financial standards as benchmarks are clearly specified in this case and as such, they can be referred to, during times of confusion and ambiguity.

However, the benefits of principles based accounting cannot be ruled out in which the information reported is relevant. As the scope for incorporating every transaction in the rule book is an ideal scenario, certain loopholes may be present in the accounting approach that can be taken advantage of to do unethical activities, while maintaining compliance with the rules. As such, principles based approach ensures that the matter reported is relevant and is a complete picture of the actual scenario.

英语论文代写

根据会计规则的好处是便于各公司的财务信息的可比性,同一家公司的不同时间段的形式产生。它增加了财务报告的客观性,这是不存在的情况下,原则为基础的会计处理方法。正如所指出的Beechy(2005年)的原则为基础的会计处理方法,应用程序可能会导致管理者有偏见的过程中,运用判断,这可能会导致的财务资料的不准确的。此外,规则为基础的会计处理方法为基准,明确规定在这种情况下,正因为如此,他们可以被称为时期的混乱和歧义,有助于提高金融标准的可执行性。

然而,根据会计原则的好处不能被排除在报告的信息是相关的。把每一笔交易的规则的范围是一个理想的情况下,可能存在某些漏洞的会计方法,可顺势做不道德的活动,同时遵守的规则。因此,原则为基础的方法,确保报告的问题是相关的,是一个完整的图片的实际情况。

Copyright © 2020 · Essay Times 论文时 All Rights Reserved · Service & Product Provided Are Used Solely for The Purpose of Research Only