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essay查重:国际会计准则概念框架

会计方法的概念框架描述了财务会计和报告的一般目的的概念和目标。它有助于揭示财务报告的范围和目标、各类财务信息的定性特征和披露财务报告的要素。会计方法的概念框架有助于制定更加一致和合乎逻辑的标准,使会计标准负责任,并使会计标准制订者与组成部分之间进行有效的沟通。一般来说,概念框架确定了财务信息的特征,这些特征必然有利于用户作出决定并对有限资源的分配进行评估。

FRC负责规范AASB的活动,AASB是澳大利亚会计准则与IASB保持一致的重要实体。此外,它监督审计和保证标准委员会(AUASB)的活动,所有的活动都需要以报告的形式提交给联邦政府(洛克,2011)。就ASIC而言,它制定了公司立法,并确保符合2001年的公司法。《公司法》规定了公司管理人员的职责,具体规定了他们的自然行为,并为编制财务报表——损益表、现金流量表、资产负债表和权益变动表——而制定。

公司法第297条对公司的财务状况和业绩作出了真实和公正的评估。《会计准则法》第227条要求AASB制定一个概念框架,将会计准则整合到一个单一的平台上,在全球范围内实施。自2002年以来,财务汇报局已决定在澳洲采用符合国际会计准则委员会的会计准则。IASB将发布《国际财务报告准则》(IFRS),其中有一份征求公众意见的公开草案。这些因素显然会导致会计准则的协调。这将有助于影响世界各地有利于会计亚文化的社会价值观,呼吁全球会计实践的“标准化”。

应该指出的是,国际会计准则委员会通过的概念框架,通过使用国际财务报告准则加以扩展,最近在100多个国家中发现了相关性。它有利于潜在投资者在国际市场上进行可靠的比较,启动国际资本的流入,从而降低公司财务报告方面的成本。这要求全球统一,在整个过程中采用一套单一的会计准则。此外,在国际化方面,澳大利亚的地方会计准则采用了一些属于其他国家的会计惯例。所有这些都是为了获得一个“自由市场”和一个“支持监管”的视角。

在更广泛的范围内,可以认为审计委员会可以按照IASB规定的概念框架解决问题。从上面的讨论中,我们可以发现,这种行为绝对是忠实的,正如一个公司在披露其财务状况时所希望的那样。它肯定将有助于各成员就结合为此目的而设计的概念框架进行的项目达成协商一致意见。国际财务报告准则的广泛接受,将有助于本组织以一种综合的方式,为发布会计准则的结构化指南制定框架。简而言之,这种广泛的使用将在不影响概念框架的质量方面的情况下得到实现。

essay查重:国际会计准则概念框架

Conceptual Framework in the accounting approaches describes the concepts and objectives for the general purpose of financial accounting and reporting. It assists in revealing the scope and objectives of the financial reporting, qualitative characteristics of the sort of financial information and divulging the elements of financial reporting. The conceptual frameworks for the accounting approaches help in making a more consistent and logical standards, making the accounting standards accountable and an effective communication between the accounting standards setters with that of the constituents. In general, the conceptual framework identifies the financial information characteristics that necessarily benefits the user to make a decision and evaluate it for the allocation of the limited resources.
FRC undertakes the responsibility to regulate the activities of AASB, a crucial entity for maintain the Australian accounting standard with that of IASB. Further, it oversees the activities of Auditing and Assurance Standards Board (AUASB) and all the activities need to be presented in a report format to the Federal Government (Locke, 2011). As seen in case of ASIC, it formulates the corporate legislation and ensures in compliance with the Corporations Act 2001. The said Corporations Act works out the duties and responsibilities of the company executives specifying their natural conduct and for the purpose of the preparation of the financial statements -Income Statement, Cash Flow Statement, Balance Sheet and the Statement of Changes in Equity.
Sec. 297 of the Corporations Act gives a true and fair view of the financial position and the performance of the company. Sec. 227 of the ASIC Act tells for the AASB to develop a conceptual framework to make the accounting standards integrated in a single platform to have its global application. Since the year 2002, FRC has decided to adopt the accounting standards as complied with the IASB in the Australian context. IASB would issue the International Financial Reporting Standards (IFRS) which has an exposure draft facilitating public comment regarding its workings. These factors would apparently lead to the harmonising of the accounting standards . It would help to influence the social values conducive to the accounting subculture in different parts of the world, calling up for a ‘Standardisation’ of the accounting practices worldwide.
It is to be noted that the conceptual framework as adopted by the IASB, extended by the usage of IFRSs has been found relevance in over 100 countries in recent times. It benefits the potential investors in the international market to make for a reliable comparison, initiating the inflow of international capital and the subsequent reduction of the company’s cost in terms of financial reporting. This calls for a global harmonisation by adopting a single set of accounting standards throughout. Further, in an attempt to the Internationalisation aspect, certain accounting practices belonging to other countries were adopted in the local accounting standards of Australia. All these are to be done with the sole purpose of getting a ‘free-market’ along with a ‘pro-regulation’ perspective.
On a broader context, it could be held that the Board could resolve the issues complying with the conceptual framework as prescribed by the IASB. From the above discussion, it is found that the practices definitely carry-on with the faithfulness, as desired by a firm in revealing its financial stance. It would definitely help the members to reach a consensus for the project undertaken in alliance with the conceptual framework, so designed for the purpose. The wide acceptance of the IFRS would help the organisation to frame for a structured guideline issuing the accounting standards in an integrated approach. In short, the wide usage would be implemented without disturbing the qualitative aspects of the conceptual framework.