美国麦迪逊论文代写:会计
美国麦迪逊论文代写:会计
会计的定义将其作为标准和系统的财务账户方式（Morais＆Curto，2008）。它有不同的过程，如识别，记录，测量和分析等，每个过程都有协议和标准。在澳大利亚，澳大利亚会计准则委员会（AASB）负责制定，颁布和维护国家会计准则（IASB，2002）。私营和公共部门使用这些标准，AASB一直致力于改进这些标准，并致力于使其达到国际标准（IASB，2002）。
美国麦迪逊论文代写:会计
AASB已经认识到它需要在创建符合国际标准的会计标准方面发挥关键作用。即使早在2001年，澳大利亚会计准则委员会就发布了ED102草案，以提出一项国际趋同和统一政策，以合并其部分政策声明以反映国际会计准则IASB。 AASB采用的国际财务报告准则在融合方面也起着关键作用。像澳大利亚这样的国家已经采用了国际财务报告准则（IFRS）（AASB，2002; 2016）。
关于国际趋同的概念以及如何对澳大利亚的会计制度有利，已经进行了大量的研究调查。特别是，AASB的研究调查本身揭示了混合结果如何与国际融合相关联。国际财务报告准则通过后，美国审计准则委员会对2016年发布的实证研究工作进行了审查（AASB，2016）。为了理解采用国际财务报告准则对公开上市和整体资本市场的影响，进行了审查。这项研究是在德勤和拉筹伯大学的参与下进行的。结果是多方面的，倾向于一些好处，在其他情况下可以忽略不计的变化。德勤和拉筹伯大学（AASB，2016）的合并工作确定了一项研究差距。确定的研究差距是缺乏充分的理解，因为国际趋同导致会计团体的福利构建得如何。
美国麦迪逊论文代写:会计
The very definition of accounting presents it as a standard and a systematic way of keeping financial accounts (Morais & Curto, 2008). There are different processes associated with it such as identifying, recording, measuring and analysing etc., and each of the process will have protocols and standards. In Australia, the Australian Accounting Standards Board (AASB) is responsible for the development, issuance and maintenance of accounting standards for the country (IASB, 2002). Private and public sectors make use of these standards, and AASB has always worked on improvement of these standards and aims to bring them up to international standards (IASB, 2002).
美国麦迪逊论文代写:会计
AASB has recognized the need for it to play a critical role in creating accounting standards that is in convergence with international standards. Even as early as in 2001, AASB issued Draft ED 102 in order to present an international convergence and harmonization policy for merging some of its proposed policy statements to reflect International Accounting Standards IASB. International financial reporting standards adopted by AASB plays a critical role in the convergence as well. Countries like Australia have adopted the International Financial Reporting Standards (IFRS) (AASB, 2002; 2016).
Much research investigations have been done on the concept of international convergence and how it would be beneficial to the accounting system in Australia. In particular, the research investigation of AASB itself throws light on how mixed results are associated with the international convergence. After IFRS had been adopted, AASB conducted a review of published empirical research works in 2016 (AASB, 2016). The review was done in order to understand the impact that the adoption of IFRS has on public listings and the capital market in general. The research was conducted with the involvement of Deloitte and La Trobe University. The results were multifold and leaned towards some benefits and in other instances negligible changes. A research gap is identified in the combined work of Deloitte and La Trobe University (AASB, 2016). The research gap identified is the lack of sufficient understanding on how well benefits are constructed for the accounting community because of international convergence.
