代写essay

论文代写:理事会

论文代写:理事会

国际会计准则理事会:理事会是国际会计准则委员会是设置在基础会计准则国际财务报告准则的独立机构。它有责任为国际财务报告准则的发展和推广的应用和使用所有这些标准(奥斯丁和拉姆齐2011)。
成本法:成本法也被称为方法IASB会计相关的投资,投资是记录在成本方面做了。在这种方法中,投资者是从投资金额仅为投资者将从保留相关的收购日期后所产生的投资收益金额接收相关分布的极限确认收入的金额(迪根2010)。
收购前利润:收购前利润被称为一个组织获得的留存利润,因此,没有资格作为股息分配给股东的基础收购组织(奥斯丁和拉姆齐2011)。
重新考虑对分红,预IASB新模型的基础上合并的程序获得已知有四个问题(美国会计协会1944)。首先,取消母公司对子公司手中母公司对子公司投资账户的合并的要求可能不严格。其次,集团的损失可能会被认定为固结的假象。第三,测量不能被控制的利益,可能不准确地反映的定义。第四,它结束了成为非常重要的,以确定是否在以前的时期内的组织股息是从已收购的利润相关的目的测量非控制的利益(奥斯丁和拉姆齐2011)。
如果进一步分析,结果表明,四的技术问题的鉴定是归属于分红前IASB新模型具有一致性和获得长期的适用原则会计合并。根据这一点,必须有明确的考虑加固,用费用看通知用户国际财务报告准则的有关方法,走近IASB鼓励后果。这是处理的重要技术问题。国际会计准则理事会将承担额外的工作来解决这些问题,需要标准组(Bowra和克拉克1973)。

论文代写:理事会

IASB: IASB stands for International Accounting Standards Board that is the independent body for setting accounting standards at the foundation of IFRS. It holds the responsibility for the development of International Financial Reporting Standards and promotion for the application and use of all of these standards (Austin and Ramsay 2011).
Cost Method: The method of cost had also been described by the IASB as the method related to accounting for an investment in which recording of investment is done in terms of cost. In this method, the investor is known to be recognizing the amount of income from the amount of investment only to the limit that the investor will be receiving distributions from the amount of retained earnings related to the investee that arises after the date related to acquisition (Deegan 2010).
Pre- acquisition profits: Pre- acquisition profits is referred to as the retained profit of an organization earned prior to taking over, and therefore, not having the eligibility for being distributed as a dividend to the base of shareholder for the acquiring organization(Austin and Ramsay 2011).
Reconsidering the procedures of consolidation on the basis of the new model of IASB for dividends that are pre- acquired are known to be having four issues (American Accounting Association 1944). Firstly, the requirement of consolidation for eliminating the investment account of parent against equity in the hands of subsidiary may not be adhering to strictly. Secondly, the losses of group may be identified as an artefact of consolidation. Thirdly, measuring the interest that cannot be controlled may not accurately be reflecting the definition. Fourthly, it ends up becoming extremely important for identifying if inter- organization dividends in the previous periods are from the profits that have been pre- acquired related to the purpose for measurement of non- controlling interest (Austin and Ramsay 2011).
If analysing further ahead, it has been indicated that the identification of four technical issues are known to be attributable to the new model of IASB for dividends pre- acquired having inconsistency with the long standing applicable principles for accounting of consolidation. In accordance to this, there must be encouragement in IASB for explicitly considering the consequences of consolidation that have approached by replacing the method of cost with the perspective to inform the users related to Standards of International Financial Reporting. This is to deal with the important technical problems. The IASB will be in need for undertaking the additional work to set standard for solving these problems (Bowra and Clarke 1973).