英国论文抄袭后果：概念框架
有人建议，几个方面可以从概念框架中获益。你认为一个概念性的框架对某些人比其他人更重要吗?概念框架在帮助除IASB之外的各方(例如，创建者、审计团队、控制人员和使用财务报告的人员)方面发挥了关键作用。因此，除国际会计准则理事会外，概念框架对缔约方至关重要的理由是:概念议程鼓励利用这些原则的每一个人共同理解基本原则或财政核算概念。强调国际会计准则委员会作为概念框架的主要客户，容易削弱这一记录对各方的重要性。例如:审计方和控制方在调查创建者的决策时考虑的是理论框架;IFRS释义委员会在创建调查时使用了概念框架;一个概念框架应该包括利益相关者可以理解的高层次理论，以满足IFRS的基础目标，即促进和鼓励使用IFRS。这个概念性议程是每一方都必须遵守的“行为准则”。
英国论文抄袭后果：概念框架
什么是“横切”问题?建议一些横切问题的可能例子。企业应该被划分成几个部分，其根本重点在于实现框架，并改进框架中管理目标、主观质量、模块、识别和推断的显式部分。此外，随着框架的集中和增强，应该优先处理在过渡期间有望为企业带来优势的问题。横切的问题，影响他们为新的或改变的原则的一些承诺。一些横切问题的例子是:报告主体概念与用户财务报告/信息需求的目的之间的联系;与项目能力要素的接口——例如，是否使用差别报告，以及所编制的财政报告的性质或要素，都是相互影响的问题;如果或者不，机构/企业的控制(如果使用)的概念必须与资产的控制理论相同。如果或者不是，报告元素的限制只包含被管理的资产，或者另外包含在不同元素的托管限制中被管理或保留的资产。
英国论文抄袭后果：概念框架
It is suggested that several parties can benefit from a conceptual framework. Do you consider that a conceptual framework is more important for some parties than others?The Conceptual Framework assumes a critical part in helping parties apart from the IASB (for instance, creators, audit teams, controllers and people using the financial reports). The rationales due to which the Conceptual Framework is vital to parties apart from the IASB are:The Conceptual agenda encourages a shared comprehension of essential principles or concepts of fiscal accounts amongst each one of the individuals who utilize the principles. Laying stress on the IASB as the essential client of the Conceptual Framework is prone to lessen the eminence or significance of this record to different parties. For instance: Auditing parties and controllers think about the theoretical Framework while surveying the decisions formed by creators; the IFRS Interpretations commission utilizes the Conceptual Framework while creating investigation;A Conceptual Framework ought to include high-level doctrines that stakeholders can comprehend to satisfy the IFRS groundwork’s goal of advancing and encouraging the usage of IFRS. The Conceptual agenda is a ‘Code of Conduct’ that each and every party has to abide by.
英国论文抄袭后果：概念框架
What is meant by a ‘cross-cutting’ issue? Suggest some possible examples of cross-cutting issues.The venture ought to be segregated into segments, with the underlying stress on carrying out the fulfilling of the frameworks and improving explicit parts of the frameworks managing goals, subjective qualities, modules, recognition, and inference. Besides, as the frameworks focalize and are enhanced, preference ought to be provided to dealing with the issues that are expected to fetch advantages to the businesses in the interim. Cross-cutting issues that influence some of their undertakings for fresh or changed principles. A few samples of cross-cutting issues are:Connections among the reporting body concept and the purpose of financial report/ information requirements of users; interface with the capacity element of the project – for instance, if or not to make use of differential reporting, and the character or elements of the fiscal reports that have be made, are interactive concerns; If or not the concept of control of a body/ business (if utilised) has to be the identical to the theory of control of an asset. If or not the limits of a reporting element incorporate just assets that are managed or additionally incorporate assets directed or retained in a custodial limit for different elements.