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论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-03-05编辑:zhaotianyun点击率:10976
论文字数:2319论文编号:org201603011858477267语种:英语 English地区:美国价格:免费论文
关键词:非营利组织慈善组织Accounting Standard
摘要:摘要:本文主要让读者去了解什么是非营利组织和利润。而利润的定义是正获得形式经营或投资在扣除所有费用。
Conceptual framework also helps to enhance to credibility of financial reporting (Williamson, 2002). This is because conceptual framework provides directions to create financial statements and financial reports. It is more reliable if the preparers use conceptual framework to prepare financial statements because conceptual framework is consistent. Hence, this will help to reduce errors and increase the confidence of investors.
Conceptual framework also guide the management of an organization when they are doing subjective judgment when the preparation of financial statement. The management of an organization tends to follow their own alternatives to prepare account if there is no conceptual framework. With conceptual framework, the management of the organization is forced to follow the conceptual framework to prepare account. This will help to increase the consistency and lead to higher comparability of other organizations.
通过会计准则规范会计信息的优缺点——The Advantages and Disadvantages of Regulating Accounting Information through Accounting Standard
With the regulation of accounting information, the level of separation between the owners and managers has been increased. Mangers or management authorities will responsibility with the operation of the company, so that owners do not require being skilful in that particular industry. The owners can focus on investing in other industries by giving the responsibility of the companies to the experts (James, 2012). At the same time, regulation of the accounting information through accounting standard has brought out some advantages and disadvantages.
One of the advantages from regulating accounting information through accounting standard is the investment risk can be reduced. With the regulation accounting information through accounting standard, accounting experts can interpret and compare the financial information easily which will help the investors and companies to reduce the investment risk when they are referring to the financial report (Murphy, 2010).
Besides, the regulating accounting information through accounting standards can help the multinational companies to create strong economic benefits. The accounting standard could help multinational companies to earn larger profits by involving in stocks exchange around the world when they adopted the accounting standards which cause them to be eligible for listing (Bolt-Lee, 2009). This will help the companies in involving expanding business with increasing profits.
Furthermore, the regulating of the accounting information through accounting standard also could help the multinational companies to improve the reliability of financial statement. This will ease the experts or accountants to accomplish the financial report with the corrective guidelines which can prevent the companies from making financial errors. The reliability of the financial statement also can enhance the transparency in order to strengthen inve本论文由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。