英国论文迟交:财务报表

01 7月 英国论文迟交:财务报表

英国论文迟交:财务报表

新西兰最初的财务报告环境功能的基础上,1993年财务报告的责任法案(Deegan & Samkin,2013)。新西兰的1993年财务报告法案被正式计划只包括公开发行,但就在颁布之前,法案适用于所有公司和其他实体(查普曼特里普,2013)。没有被考虑的事实行为的义务产生的压力较小,非公开发行。这压力小的实体被确认后,该法案被多次修改为中小型企业提供救济。这篇文章将讨论1993年财务报告行为的义务在短暂的详细的替代法案2013年财务报告行为。这篇文章会指出的修改维护小实体的利益的行为。

英国论文迟交:财务报表

证券发行人的证券法案是符合公司和其他实体1993年财务报告的立法法案(Tod,2014)。下的行为是这些公司的责任准备通用财务报告(GPFR),每年会议公认会计实践的条款(GAAP)(新西兰政府,2014)。审计的财务报表也要求企业遵循的行动。的财务报表审计完成后,将向公司的注册公共注册。小规模的海外实体是免除义务的审计。修正案在1993年财务报告行为始于2011年9月。这是宪法第一修正案,内阁允许更改声明准备GRFR所需的实体。

英国论文迟交:财务报表

The financial reporting environment of New Zealand initially functioned on the basis of the obligations of the Financial Reporting Act 1993 (Deegan & Samkin, 2013). The Financial Reporting Act 1993 of New Zealand was formally planned to include only public issuers, but just before the enactment, the Act was applied to all the companies and other entities (Chapman Tripp, 2013). No consideration was given to the fact that the obligations of the Act were generating pressure on the smaller, non-public issuers. After this pressure on the small entities was identified, the Act was amended several times to provide relief to the small and medium sized enterprises. The essay would discuss the obligations of the Financial Reporting Act 1993 in brief followed by detailing the replacement of this Act by the Financial Reporting Act 2013. The essay would point out the amendments made in the Act for safeguarding the interest of small entities.

英国论文迟交:财务报表
The issuers of securities under the Securities Act are the companies and other entities that comply with the legislations of the Financial Reporting Act 1993 (Tod, 2014). Under the Act it is the duty of such companies to prepare general purpose financial reports (GPFR) annually, meeting the terms of the generally accepted accounting practice (GAAP) (New Zealand Government, 2014). Auditing of the financial statements is also a requirement for the companies complying by the Act. Once the auditing is complete, the financial statements are to be filed with the Registrar of Companies on a public register. Small scale overseas entities are exempted from the obligation of auditing. Amendments in the Financial Reporting Act 1993 started in September 2011. This was the first amendment, where the Cabinet permitted changes stating the entities that are required to prepare the GRFR.

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