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无形资产及其减值和租赁英国会计作业:accounting for intangible assets and their impairment and leases

论文作者:www.51lunwen.org论文属性:短文 essay登出时间:2017-06-07编辑:anne点击率:1318

论文字数:3611论文编号:org201706070038295410语种:英语论文 English地区:英国价格:$ 66

关键词:无形资产英国会计作业accountingintangible assetsimpairment and leases

摘要:本文首先讨论了无形资产和租赁。会计准则对会计信息的产生与披露、信息的供给作出了严格科学的要求,力求有效地保障投资者知情权,有利于公众理性决策。

Introduction介绍


会计准则模式是指在一定的社会的全面的介绍和对会计准则的主要特点(国家、地区)的反映,其内容包括制定会计标准的主要目标、机构、程序、内容和形式的发展,会计准则的结构。国家会计准则模式的差异是由于国家会计环境的差异。本文旨在研究不同会计准则的差异,分析会计处理,特别是无形资产和租赁。在此基础上,阐述了会计准则下无形资产和租赁的会计处理。国际会计准则和国际会计准则的概念框架和监管报告将在这篇文章中还分析了兼容性。本文最后阐述会计报告框架对投资者有用。Accounting standards mode refers to the comprehensive presentation and reflection of the main features of accounting standards in a certain society (country, region), its contents include the main objectives of developing accounting standards, the development of institutions and procedures, forms, content and structure of accounting standards. Differences in national accounting standards mode is due to differences in national accounting environment. This essay aims to study the differences of different accounting standards and analyzes the accounting treatment, especially the intangible assets and lease. This essay will firstly discuss the intangible assets and lease. Following this, it will elaborate the accounting treatment of intangible asset and lease for IAS. Compatibility of IASs reporting with regulatory and IAS conceptual framework will be also analyzed in this essay. This essay will finally explain the usefulness of IASs reporting framework to investors.

Table of Contents
Introduction 2
Main body 3
1.0 Intangible assets and lease 3
1.1 Literary meanings 3
1.2 Importance of intangible assets and lease in financial statements 3
2.0 Accounting treatment of intangible assets for IASs 4
2.1 Classification 4
2.2 Initial recognition and measurement 4
2.3 Subsequent measurement 4
2.4 Impairment 5
2.5 Presentation and disclosure 5
3.0 How IASs report leases 5
3.1 Classification 5
3.2 Recognition and measurement 6
4.0 Compatibility of IASs reporting with regulatory and IAS conceptual framework 6
4.1 True and fair view versus creative accounting 6
4.2 Substance over form 7
4.3 Recognition 8
4.4 Compatibility with definitions of assets and liabilities 8
5.0 Usefulness of IASs reporting framework to investors 9
5.1 Value relevance 9
5.2 Timeliness 9
5.3 Comparability 10
5.4 Assessment of financial performance 11
Conclusion 11
Reference 13

Conclusion总结


To sum up, IAS makes rigorous and scientific requirements for accounting information generation and disclosure, information supply, and strives to achieve effectively safeguard of investors’ right to know, which is conducive to make rational decisions for the public. High-quality accounting information is of great significance to improve the overall competitiveness of enterprises, encourage corporate management to establish a close, open, honest new relationship of mutual trust with investors and creditors. Disclosure of intangible assets in the financial statement has an important impact on the business. Non-disclosure of the intangible assets will inevitably lead to asymmetric information, what the internal and external investors see are in the opposite situation. In the analysis of a company's financial condition and operations results, investors should also pay attentions to lease, or they may be deceived by the superficies of financial reports. IAS38 and IAS17 make detailed illustration of the classification, initial recognition and measurement, subsequent measure, presentation and disclosu论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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