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在会计中，对于财务报表的内容及情况、财务状况及工作结果中的每一个依据、鉴定与评估，都应该有一个既定的标准。这些标准就像任何国家的会计准则。这就是为什么它们应该在任何公司的账目中被提及的。此外，会计准则也保证了特定的案例，解决方案和要求被考虑在内。此外，他们还帮助那些对投资感兴趣的人，确保他们通过得到适当的信息来做出决策。这是会计准则背后的理念。

当我们谈论到会计准则，最关键的在于会计报告。根据国际会计准则委员会（IASC），会计报告是由经纪人填写的文件，提供有关新客户的财务情况和投资目标的详细资料和事实。

Advantages And Disadvantages Of Accounting Standards

Introduction:
In accounting, for every basis, identification and measurement of the elements of financial statement and the impact of the circumstances and financial status and work results should be defined in a form of standards. These standards are like the rules for accounting in any country. That is why they denote what should be mentioned in any company's accounts. Moreover, they guarantee that certain cases, approaches and requirements are taken into account normally. In addition, they help people who are interested in investment to make decisions by ensuring that they get appropriate information needed. This is the idea behind accounting standards.

When we talk about accounting standards, the main thing that comes under them is the accounting report. According to the International Accounting Standards Committee (IASC), accounting reports are documents filled out by brokers that give details and facts about a new client's financial circumstances and investment objectives. The report may be updated if there are material changes in a client financial position. Based on the report, a client may or may not be deemed eligible for certain types of risky investments such as commodity trading or highly leveraged limited partnership deals.

The second main thing is the framework. According to the Financial Accounting Standards Board in the US, the conceptual framework is the system of fundamentals and objectives that make consistent standards by knowing that the accounting report does not mean the rules but the guidelines. Actually, rules are set in the accounting standards which we can formulate from the framework. But when we face an interpretation conflict, it takes some requirements over the framework.International Accounting Standards Committee (IASC), https://www.iasb.org

Accounting Standards, Advantages and Disadvantages:
Having said that accounting standards are the provider of the rules, conditions and consistency, they may hold some pros and cons while they are being implemented and taken in any company. Efficiency and effectiveness can be gotten through consistency if different organizations apply them than other organizations in their financial transactions. If we ask ourselves about the main reason behind bookkeeping practices, the answer would be that companies with different forms and a wide range of data to be maintained are better than those that have the same data categorized less in the same shape and will face a very big problem in trying to do business together. Hence, the justice and court have standard operations and businesses in fact, should denote all of its operations and transactions. According to Elliot (2009) companies should organize their operations with standard clients, competitors, customers, and suppliers. If we want to issue clear standards of financial accounting, we have to take into account the direction of