论文代写:标准会计实践的重要性
除了上述优势,有必要保护投资者通过确保安然公司和世通公司的金融丑闻如不发生,因此有必要提高财务信息披露的质量和沟通在全球水平。这导致了采用IFRS。在工作报告Ramanna &民心的(2009),研究了采用IFRS在21个国家的国家层面的公司。已经得出结论,采用IFRS导致更少的收入管理,及时识别和损失更多的价值相关性的会计。因此整体有巨大利益一旦公司采用国际财务报告准则或标准的会计实务。
论文代写:标准会计实践的重要性
这采用标准的会计准则可以在国际层面上,它已经被澳大利亚、南非和欧盟国家。2005年的主要用户IFRS仍与欧盟,但近年来有一些发展中国家采用IFRS的增加。一些国家正在评估采用IFRS的含义。然而有一些问题关于国际会计准则和美国公认会计准则之间的差异,但正在采取措施减少差异。一旦完成更多的国家加入,会采用会计准则。
论文代写:标准会计实践的重要性
Apart from the above advantages, there is a need to protect the investors by ensuring that the financial scandals such as that of Enron and Worldcom do not occur and thus there is a need to improve the quality of the financial disclosures and communication at global level. This has resulted in the adoption of IFRS. In the working paper by Ramanna & Sletten (2009), the research has been conducted on adoption of IFRS at country level by companies in 21 countries. It has been concluded that adoption of IFRS has resulted less earning management, timely loss recognition and more value relevance of accounting amounts. Thus overall there are huge benefits once the companies adopt IFRS or standard accounting practices.
论文代写:标准会计实践的重要性
This adoption of standard accounting standard can be viewed at International level wherein it has been adopted by Australia, South Africa and the European Union Nations. In 2005 the main user of the IFRS remained with European Union but in recent years there is an increase in number of developing countries adopting IFRS. A number of nations are reviewing the implications of adopting IFRS. However there are certain concerns regarding the difference between the IAS and US GAAP but steps are being taken to reduce the differences. Once done more countries will join and come in for adopting the accounting standards.
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