论文代写：综合报告

论文代写：综合报告

2.17描述六种类型的资本，这是需要在作为输入的商业模式，然后将其转换为必要的输出。这些输出将有一个对组织的资本的影响反过来。在描述的类别的红外框架国家，这些不属于组织，但在一般的多元化的利益相关者。因此，资本成本是由组织和社会共同分享的。这种方法的资本代表是有道理的，因为目前大多数组织提出了他们的企业社会责任，社会和利益相关者作为他们的业务价值的一部分。
在资本框架中提出的元素包括财务要素。财务要素已经是会计实践的一部分，但是这里的要素是与制造的、智力的、人的、社会的/关系和自然元素的协调。每一个要素都将在公司工作中发挥积极的作用，是外部环境社会和组织的一部分。
在描述这样的资本的使用，2.19提出的框架，不需要通过所有组织。它只能作为一个基准，该组织可能会使用或可能会导致对社会的影响。在这种情况下，可以说，资本的使用是有道理的，在没有提出一个非灵活的框架，会计，不是所有的组织可能会受益于。在提出只有在组织中使用的资本的会计信息时，资本的框架也变得更加实际。这是什么在第2.20节中讨论的，它指出，如果框架是定义和讨论每一个资本，那么它可能成为不实用的。然而，在使用它只是作为一个基准，那么该业务将确保它不忽略一个资本。2.21，提出了资金可能被用来作为一个分类（普华永道，2013）。企业将利用这种分类效益。例如，一个企业可能能够分类品牌，品牌个性，价值观在知识范畴。这将给他们一个更好的方式来报告他们的资产相关的品牌和它相关的元素。类别可以是有用的创建报告边界，并在边界内的值创建可以更好地解释。

论文代写：综合报告

2.17 describe six categories of capitals which are takes in as inputs by the business model which then converts them to the necessary outputs. These outputs will have an impact on capitals of the organization in turn. In describing the categories the IR framework states that these do not belong to the organization only but to diversified stakeholders in general. The cost of capital is hence shared by both the organization and the society. This approach to the representation of capitals is justified because at present most organization presents their corporate social responsibility to society and stakeholders as part of their business values.

The elements presented in the capitals framework include the financial elements. The financial elements are already a part of the accounting practices, however here the elements are presented in coordination with the manufactured, intellectual, human, social/relationship and natural elements. Each of the elements will play an active role in the company working and are a part of the external environment-society and the organization.

In describing for the use of such capitals, 2.19 presents that the framework need not be adopted by all organization. It has to only be used as a benchmark for the capitals that the organization might make use of or might cause effects in for society. In this context it can be said that the use of capitals is justified in not presenting a non-flexible framework for accounting that not all organization might benefit from. In presenting accounting information for only the capital that would be made use of in the organization, the framework for capitals is also made more practical. This is what is discussed in section 2.20 which states that if the framework was to define and discuss every capital then it might become non-practical. However in using it only as a benchmark, then the business will ensure that it does not overlook a capital. As 2.21 states the capitals that are presented might be used as a categorization (PwC, 2013). Businesses will benefit from using such categorizations. For instance a business might be able to categorize branding, brand personality, values under the intellectual category. This will give them a better way to report their assets related to branding and it associated elements. The categories can be useful to create reporting boundaries, and value creation within the boundaries can be better explained.