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美国数学论文怎么写:会计

例如,考虑如何使用IFS37和IFRS39来定义实际值。在资产和金融工具的分类中,观察到未实现利润的处理方式和损失可能导致波动性增加( Firoz&Ansari,2010)。实际数据与所呈现的收益波动数据之间可能存在不平衡。在资产分类中,银行也能够看到这种不稳定的影响。利润和损失的分配也将受到影响。在基于外汇的交易中,未实现的利润可能会包含在利润和损失的分配中,导致财务管理和计划极度波动可能导致的情况。仅从一家公司,这种波动可能会扰乱工业也是如此。当利润情景状况不是固定的情况下,可能为政府创造不真实的利润。传统会计框架预计会出现这种形式更加动荡的局面,并不是谨慎行事。

美国数学论文怎么写:会计
会计准则中所定义的审慎性由预期的会计行为形式来界定。预计这些行动将反映交易的实质内容,预计不存在偏见。在这方面谨慎的行为实际上被定义为诚实,谨慎和勤奋的行为。它涉及到所有会计和审慎行为都无法确定与一个事物联系。预计会计人员在考虑他们的行为时会行使必要的谨慎(Whittington,2008)。现在,对国际会计准则第37号的批评是,它确实似乎谨慎考虑同名的考虑(德勤,2015年; 2016年)。谨慎不被理解为工作固有的,而是以同名的水平被提及。例如,在国际会计准则第8号第10段中,在将会计准则表述为“自由偏差(即中性),谨慎并在所有重大方面完成[国际会计准则第8号第10段]”时,将谨慎性定义为“(Cheyo,2015年, 5)。

美国数学论文怎么写:会计

As an example, consider how actual values could be defined using IFS37 and IFRS 39. In the classification of assets and the financial instruments, it is observed that the way that the unrealized profits were treated and the losses could result in an increase in volatility (Firoz & Ansari, 2010). An imbalance could occur between the actual and the presented data on earnings volatility. In the classification of assets, Banks would be able to see the effects of this instability as well. Distribution of profits and losses will be impacted as well here. In foreign currency based trading, it could happen that unrealized profits would be included in the distribution of profits and losses, leading to the situation where extreme volatility in financial management and planning could result in. From just a company, this volatility could potentially disrupt an industry as well. Unreal profits could be created for the government when the profit scenario situation is not fixed in context. This form of increased volatile situation is not exercising prudence as would be expected in traditional accounting frameworks.

美国数学论文怎么写:会计
Prudence as defined in accounting standards is defined by the form of accounting actions that are expected. The actions are expected to reflect substance in transactions and are expected to be free from bias. Prudence in this context is actually defined as actions that are honest, careful and diligent. It relates to all actions in accounting and prudence cannot be ascertained to connect with one thing. Accounting personnel are expected to exercise the necessary prudence when they consider their actions (Whittington, 2008). Now the critique that is placed on IAS 37 is that it indeed seems to place prudence in a namesake consideration (Deloitte, 2015; 2016). Prudence is not understood as inherent to working but is referred to at a namesake level. In IAS 8, paragraph 10 for instance, prudence is defined when presenting accounting standards as “free bias (that is, neutral), prudent and, in all material respects, complete [IAS 8 para 10]” (Cheyo, 2015, para. 5).