加拿大论文

美国科罗拉多大学论文代写:财务报告

美国科罗拉多大学论文代写:财务报告

资产折旧:厂房,车辆,机器,建筑,家具等固定资产的价值,按其可能正常期计提或折旧。判断是要衡量固定资产的有效使用寿命和公允价值,使折旧成本适当地指向财务报表。低估资产的价值和使用寿命可能会导致年度折旧金额透支,这是与财务报告相关的不道德方面(Williams,2011)。
非经常性项目:非经常性损益项目必须在财务报表中单独披露,以反映公司财务年度的准确财务业绩。非经常性(非常)项目的例子是资产出售和被收购业务整合的收益或损失,因此这些类型的项目在财务报表中以公允价值表示,否则公司不能在利益相关者面前表现其准确的财务业绩,2006)。

美国科罗拉多大学论文代写:财务报告
规定:公司需要在财务报表中为奖金,退休金,遣散费和无偿法律程序等事项制定规定。这些规定的判断是基于对未来薪酬水平,贴现率,预期寿命,退休年龄以及法律诉讼成功可能性的提高的假设(Whittington,2014)。这些假设和准备金要求实际支付,并在财务报表中作出原始估计和报告。
同样可以这样说,在当前时代,今天的企业组织也应该把重点放在财务报告这些敏捷的判断领域上,以有效和适当的方式来实现财务目标。

美国科罗拉多大学论文代写:财务报告

Depreciation of Assets: The value of fixed assets such as plants, vehicles, machinery, building and furniture is written down or depreciated on the base of their probable positive lives. Judgment is wanted to measure the valuable efficient life and fair value of fixed assets, so that the depreciation costs are pointed on financial statements in appropriate way. Underestimating the value of an asset and the useful life can lead to overdrawing the annual depreciation amount that is the unethical aspects related to financial reporting (Williams, 2011).
Extraordinary Items: Extraordinary items of income and expenses must be disclosed separately on financial statement to represent the accurate financial performance of the corporate at the financial year. Non-recurring (extraordinary) items example is gain or losses on the sale of assets and the integration of acquired businesses, so these types of items represent in financial statement at fair value otherwise firm cannot represent its accurate financial performance in front of stakeholders (Wells, 2006).

美国科罗拉多大学论文代写:财务报告
Provisions: The companies are needed to create in their financial statements provisions for several things such as bonuses, pensions, severance compensation, and unpaid legal proceedings. The judgment of these provisions is based on the assumption of the future enhances in salaries and wages, discount rate, life expectancy, retirement age, and the probability of success in the legal proceedings (Whittington, 2014). These assumptions and provision required actual payment and original estimated and reported in financial statement.
In the same way, it can be said that, in the current time, today’s business organizations should also focus on these kea areas of judgment in financial reporting for the fulfilment of financial objectives in an effective and proper manner.