论文代写：概念框架
这项研究考察了IASB的概念框架的重要性，分析了主要的会计原则是如何与它有关。目前的概念框架既不是标准也不是解释，它不会取代任何特定标准或解释为好。有，在一些情况下，冲突可能标准和概念框架之间出现的可能性。然而，当务之急是国际会计准则理事会，以确保标准和概念框架之间的分歧必须通过时间的最小化，因为概念框架往往有利于国际会计准则理事会在制定和修订标准。
什么是概念框架？
概念框架是一组这实际上是一组为用户指引和财务报表（巴特，同人及郎，2008年）编制的会计原则。虽然概念框架往往有利于ISB的开发和标准的修订，不过，在极少数情况下，它可能是可能的概念框架未必能够方便ISB中产生的实体的财务信息，这是有帮助的实体的财务报表使用者。
论文代写：概念框架
Conceptual Framework
The study examines the importance of the IASB’s conceptual framework and analyzes how the key accounting principles are related to it. The current Conceptual Framework is neither a Standard nor an Interpretation and it doesn’t supersede any particular Standard or Interpretation as well. There is a possibility that in some cases, a conflict may arise between a standard and the Conceptual Framework. However, it is imperative for IASB to ensure that the disagreements between a standard and the conceptual framework must be minimized over the time, because the conceptual framework often facilitates IASB in the development and amendment of standards.
What is the conceptual framework?
The conceptual framework is a set of accounting principles which are actually a set of guidelines for the users as well as prepares of financial statements (Barth, Landsman & Lang, 2008). Even though the Conceptual Framework often facilitates ISB in the development and amendment of standards, however, in rare cases, it might be possible that the conceptual framework may not be able to facilitate ISB in generating the financial information of the entity which is helpful for the users of the financial statements of the entity.
