论文题目:好长的,见附件。
论文语言:
英语论文 English
论文专业:advanced financial
Accounting
字数:1500
学校国家:英格兰
是否有数据处理要求:是
您的学校:University of East Anglia
论文用于:BA
assignment 本科课程作业
补充要求和说明:
要根据会计准则来做。然后是BSC 不是BA的作业。
小的附件是原始要求 大的附件是资料 ,就前面十多页有用但是没有办法分开 后面是lecture
notes 看看也可以
Introduction 介绍
此外,概念框架是对财务报告披露的关键。因此,在这篇文章中,三个问题应该在这里讨论的概念框架的宗旨,合并的困难,无论是国际会计准则理事会(IASB)和财务会计准则委员会(FASB)和主要问题用户的财务报告。这三个问题的结果可能表示理解的概念框架的内容。Financial report is a communication bridge between the investors and management of the company. In other word, the financial report is outcome of the operating result of the company and also the investors could give insight of the company through the financial report. In addition, the conceptual framework is crucial to the disclosure of the financial report. Therefore, in this article, three questions should be discussed here that the purpose of the conceptual framework, the difficulties of the merge of both the International Accounting Standard Board (IASB) and Financial Accounting Standard Board (FASB), and the issue of the primary user of the financial reporting. The result of these three questions could indicate the understanding the content of the conceptual framework.
Body
Conclusion 总结
总之,概念框架可以提供有关财务报告,专用术语定义,以及财务报告的列报要求的结构的信息。此外,暂停协同工作的原因有不同的标准,政治上的原因,学术原因和不同的文化和经济背景决定的呈现结构。此外,该问题是读者无法理解财务报告的表述;财务报告的演示文稿的成本也更高。这两个标准合并紧迫。最后,在一个通用术语,读者容易阅读,而且公司很容易准备的财务报告。In summary, the conceptual framework could provide the information on the structure of the financial reporting, special terms definition and also the presentation requirements of the financial reporting. In addition, the reasons for suspended collaborative work are different standards, political reasons, academic reasons and different cultural and economic background to decide the presentation structures. Furthermore, the issues are the readers could not understand the presentation of the financial report; the cost of the presentation of the financial report is also higher. The merge of these two standards are urgent. Finally, in a general term, the reader easy to read, and the company is easy to prepare the financial reporting.
Reference文献
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Chen, L. H., & Sami, H. (2013).The Impact of Firm Characteristics on Trading Volume Reaction to the Earnings R
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