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代写assignment:组织概念框架

根据IAS37,时间或金额不确定的负债被称为条款。该组织很有可能支付这笔金额,但时间不确定,因为它可以在2019年之前的任何时间。因此,为了得到现值,同样需要用适当的折现率来折现。因此,组织将被要求记录61471.21英镑的负债作为替代,但目前需要记录90000英镑的负债(IAS, 2016)。

“概念框架项目的目标是通过提供一套更完整、更清楚和更新的概念来改进财务报告。为了实现这一点,IASB正在现有的概念框架的基础上——更新它,改进它,填补空白,而不是从根本上重新考虑概念框架的所有方面”(IASB, 2016)。

概念框架通常描述财务系统的报告结构。它用于解决会计系统中数据质量的标准化问题。报告方面得到了清晰的定义。根据Lynch ‘ s 1998,它可以被描述为账户中不同相关方面的中介,它指定了金融系统的类型和因素,也有助于建立一个合适的报表。它由机构间常设委员会于1989年颁布,确定了国内和国际金融体系的标准化。它也被认为是一个有用的工具,当审计人员面对不同的问题,在财务会计的质量方面。概念框架涉及财务会计的原因如下:

金融体系的质量和标准应该有一个基准。

这种财务工具可以弥补财务会计制度的各种问题和漏洞。

它有助于阻止会计准则在金融体系中标准化的重复。

框架完成了会计报表的所有预期动机。虽然概念框架是由所有的合并报告组成,但它仍然被认为是一种有用的特殊会计报表。它用于涵盖交易和组织方面的所有会计状态报表,无论是来自政府部门还是任何私人部门。报表应是如此具体和面向数据,它可以获得帐户持有人在会计职能方面的可靠性。

代写assignment:组织概念框架

According to the IAS37 a liability of uncertain timing or amount is referred to as a provision. The organization is very much likely to pay the amount however the time is not certain as it can be any time before 2019. Hence to arrive at the present value the same needs to be discounted using the appropriate rate of discount. Hence the organization would be required to record a liability of £61471.21 as replacement however currently a liability of £90000 needs to be recorded (IAS, 2016).
“The objective of the Conceptual Framework project is to improve financial reporting by providing a more complete, clear and updated set of concepts. To achieve this, the IASB is building on the existing Conceptual Framework—updating it, improving it and filling in the gaps instead of fundamentally reconsidering all aspects of the Conceptual Framework” (IASB, 2016).
The conceptual framework usually describes the reporting structure of financial system. It uses to fix the standardization of data quality in accounting system. The reporting aspects are clearly defined. As per Lynch’1998, it could be described as the inter-mediate of different co-related aspects in accounts which specifies the types and factors of financial systems and also helps to build up a proper statement. It had been issued by IASC in 1989 determining the standardization of domestic and international financial system as well. It is also considered as a useful tool to the auditors when they face different issues in terms of quality aspects in financial accounting. The causes for what the conceptual framework has been implicated to financial accounting are as follows:
Quality and standard of financial system should have a benchmark.
Various issues and gaps of financial accounting system could be covered up with this financial tool.
It helps to stop the repetition of accounting principles in financial systems in terms of standardization.
framework completes all the expected motives of accounting statements. Although the conceptual framework is consisted of all the combined reports still it is considered as a useful one in case of special accounting statements. It uses to cover all the accounting state statements of trading and organizational aspects whether it could be from government or any private segments. The statements should be so specific and data oriented that it could gain the reliability of account holders in regards to accounting functions.