essay代写:机构间常设委员会的框架内容

12 10月 essay代写:机构间常设委员会的框架内容

essay代写:机构间常设委员会的框架内容

在1989年印发的机构间常设委员会的框架内,类似的特点也很明显。这包括一些特征,如恰当地表示、合乎规范、审慎、提供完整性、确保交易涉及到经济实质、确保事件记录在财务报表中,而不仅仅是合法的形式。2010年,FASB和IASC发布了他们的概念框架的更新,作为他们联合项目的一部分(Mouck, 2004)。表征的忠实性和关联性成为新IASB的两个基本特征。表征信度可以定义为会计信息与信息需要呈现的情况之间的相关性。如果度量描述了它们所负责呈现的内容,那么它就被认为是独立于度量和度量的偏差的(Ahrens et al., 2006)。根据IASC(1989)的说法,为了数据中存在的可靠性,它应该描述事务的忠实存在以及其他声称以合理的方式描述或可以期望描述的情况。

essay代写:机构间常设委员会的框架内容

表象背后的忠实是一种特征,它进一步将经济学的实体和现实置于表象之上。此外,机构间常设委员会在1989年曾指出,当数据描述了忠实的交易时,它就被认为是重要的。在这种情况下,数据被认为是根据经济现实的要求,它的物质和它的合法化结构的发现(Bebbington et al . 2007)。然后数据变得如此,它有相当大的责任。许多会计机构或机构都考虑过将其诚信置于实质概念之内,而不是注重形式。此外,这些当局还考虑将经济现实作为制定未来决策的标准过程。IASB在其若干框架和标准化中也采用了这一概念(Hines, 1991)。在IASB中可以找到的一个例子是IAS 31声明了与财务报告相关的合资企业利益,另一个例子是IAS 17关于租赁系统的标准。

essay代写:机构间常设委员会的框架内容

Similar features are evident within the framework of IASC which was issued in the year 1989. This included features such as appropriately representing, being beutral, having prudence, offering completeness, ensuring transactions have economic substance involved and ensuring that events are recorded within statements of finances instead of simply their legalized forms. In 2010, FASB and IASC issued an update for their conceptual framework, as a part of their joint project (Mouck, 2004). Representational faithfulness and relevance became the two basic features in the new IASB. Representational faithfulness can be defined as the correlation between the information of accounting and the situations which that information requires presenting. If measures are that they depict what they are responsible for presenting, then it is regarded to be independent of bias of measure and measurements (Ahrens et al., 2006). According to IASC, (1989), it has been stated that for dependability to exist in data, it should depict faithful existence of transactions and other situations which claim to depict or could be expected to depict in a reasonable manner.

essay代写:机构间常设委员会的框架内容
Faithfulness behind representations is a characteristic feature that further involves substances and reality of economics over their forms. Furthermore, it has been stated in the year 1989 by IASC, that when data is such that it depicts faithful transactions then it is deemed important. In such cases, data is considered to have findings presented as per the requirements of reality in economics, its substances and also its legalized structure (Bebbington et al 2007). Then data becomes such, that it has considerable accountability. Various bodies or authorities of accounting have considered to put their honesty within the substance conception rather than focusing on form. Also, these authorities have considered to relate with reality of economics as a standardized setting process for making future decisions suitably. This conception has also been adopted by the IASB in several of its frameworks and standardizations (Hines, 1991). One example that can be found within IASB is IAS 31 stating Joint ventures interests related to financial reporting and another example is the standard of IAS 17 involving leasing systems.