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Accounting Assignment:中小企业国际财务报告准则的缺陷

论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2017-08-02编辑:cinq点击率:1770

论文字数:3000论文编号:org201708021444303803语种:中文论文 Chinese地区:美国价格:免费论文

关键词:Accounting Assignment财务报告留学生作业

摘要:本文是留学生Accounting Assignment范文,主要内容是讲述中小企业的基本定义,在中小企业国际财务报告准则中存在的缺陷以及影响。

国际财务报告可以称为国际会计准则委员会制定的一套会计准则,该准则适用于编制公司财务报表和资产负债表。在提供一个全球框架的过程中,国际财务报告准则有其特定的目标,即上市公司如何组织和披露其财务报表。

中小企业定义

中小企业是由个体经营者合伙经营或自行经营的。它往往是独立的公司。中小企业的定义不同于一个国家,这取决于公司有多少雇员。马来西亚中小企业可以根据公司的营业额、规模和活动来代表。马来西亚中小企业的标准可分为中小企业和中小企业三类,分为全职员工和年度销售人员。马来西亚中小企业的定义在2005年如下:

International Financing Reporting can be referred to as a set of Accounting standards developed by the International Accounting Standards Board which is applied when preparing the Financial Statement and Balance Sheet of a company. In providing a global framework, IFRS has its own specific goals of how public companies organize and disclose their financial statements.

Definition of Small Medium Enterprises (SMEs)
A small and medium sized enterprise (SME) is managed by self-employed people either in partnership or on their own. It tends to be companies that are independent. The definition of SME is different from one country to another, depending on how many employees that the companies have. According to Saleh (2006), Malaysia's SME can be represented based on the turnover, size and activity of the company.

SMEs criteria in Malaysia can be divided into three categories which are micro, medium and small enterprises and it has been classified into the contributions of the sectors based on full time employees and annual sales turnover. Based on Mohammad (2012), the definitions of SMEs in Malaysia as in year 2005 are as the table below:

Definition of IFRS for SME
IFRS for SMEs has been issued by International Accounting Standards Board (IASB) in 2009 (Goel, 2010). IFRS for a SME is based on the existing full set of IFRS, but it is customised to match the requirement of reporting and accounting in SMEs. It can also be defined as entities that publish general purpose financial statements for external users.

The advantages and disadvantages of IFRS for SMEs
There are a number of advantages and disadvantages in adopting IFRS for SMEs. One of the advantages in adopting IFRS for SMEs is enhancing the comparability of financial statements and improving access to international funding. Under IFRS for SMEs it uses different accounting method. As stated by (KPMG, 2010) the different in accounting treatment that IFRS for SMEs have which leads to less comparable than those that applying full IFRS and it can reduce the time as more entities adopt the standard thus the interpretation of the requirement in the standard become standardised.

IFRS also can strengthen the SMEs position when negotiate with the credit institutions and when it has a positive effect that have on a credit ratings so this will reduce the cost of borrowing. For instance, the adoption of IFRS leads to an increase in equity ratio and revaluation of fixed assets. This is because IFRS information can help the SMEs in buying and selling goods or services to get new relationship with customers and suppliers in locally or internationally since the financial reporting has been standard by internationally.

Besides that, IFRS for SMEs is less complex that has been simplified from the full IFRS. According to (Jayakumar, n.a), IFRS for SMEs has been simplified through the fundamental principles of full IFRS to make the accounting requirement less complex and also reduce the effort to produce the financial statements which International Accounting Standards Board (IASB) has removed some number of 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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