论文代写:概念框架

15 8月 论文代写:概念框架

论文代写:概念框架

概念框架的主要功能是:

帮助国际会计准则委员会在金融监管以及相关的会计准则和程序的准备和提供了一个基础减少会计错误和遗漏;

协助金融监管机构发展和改善会计标准;

协助制造商的财务报表在处理主题受到财务报告准则:

帮助公司审计人员形成一个意见的财务报表是否能够符合相关会计准则;

指导用户的财务报表分析和评估财务报表。

财务报告的主要目的是提供关于一个特定财务信息报告实体的当前和未来的金融家,债权人和其他贷款机构,因此,它可以促进他们在决定他们是否应该提供特定实体的资金(弗里曼,2010)。财务信息,便于投资者和贷款机构在决定他们是否应该提供的实体资本,包括信息、总资产的实体,实体的总负债,以及胜任地并成功实体的高层管理人员进行了关于利用各自的责任实体的资产和负债(库珀和欧文。2007)。

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.

The key purpose of financial reporting is supplying financial information regarding a particular reporting entity to the current and prospective financiers, creditors and other lenders, so that it can facilitate them in deciding that whether they should supply the funds to that particular entity or not (Freeman, 2010). The Financial information, which facilitate the investors and lenders in deciding that whether they should provide the entity with the capital or not, includes information regarding, the total assets of the entity, the total liabilities of the entity, and how competently and successfully the entity’s top management have carried out their respective responsibilities regarding the utilization of the entity’s assets and liabilities (Cooper and Owen. 2007).

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