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inancial accounting standards make achievements
(2). Is not involved in the place is directly accept international financial accounting standards, also decided not to make new financial accounting standards
The third. True and fair
1. A lot of people think that this feature is also the basic characteristics of the English accounting mode
2. True and fair also joined the European Union in the number four instructions
3. But not about true and fair view of the exact meaning, can say true and fair more should take an examination of the CPA subjective judgment, of course, the idea to Britain's auditing standards formulated the also has a major influence.
The forth. Britain's accounting professional organization
1. And not yet formed the national unified organization, what are the accounting profession
2. Britain's accounting professional groups are contact and independent
3. An institute of certified public accountants that registered accountants charter association and the management accountant franchise association, about charter and the meaning of the royal assent
4. Britain the accounting profession were bulky, and accounting connected is audit, and auditing standards of accounting professional groups will be made by the committee for consultation, review of the audit standards, the United States began by certified public accountants to formulate, then also have a special agency to develop, British auditing standards and audit guidelines by the British accounting professional groups consultative committee, is there any other association formulated and issued, introduce the association's structure
The fifth. Re-structuring company external financial reports
1. With the British in common: all comparison pay attention to financial accounting concept and idea of the research, the accounting standards also comes from practice. If no financial framework support, these financial rules of it is hard to ensure quality
2. Britain's financial and accounting concept research also got a lot of achievements, financial concept principle announcement, introduces the content.
Five aspects of the requirements
3. And the United States announced financial concept is very similar, and more close to the international accounting standards board of the preparation of financial statements framework. Introduce British financial report, the content of the announcement of principle.
Sixth. In accounting measurement in support of the cost accounting.
1. Released in 1980 number 16 standard accounting practice advisory, about price changes accounting.
Britain's price changes with the United States accounting of prices of accounting is not very much the same. The United States and the international accounting standards about price changes in accounting is just the price changes information as supplementary information, while the main information or by historical cost as the principle to provide. And Britain was not the current cost accounting statements will be as a historical cost accounting statements of supplement, will the current cost accounting as basic statements. And, of course, can also will be the historical cost as the main method, and the current cost accounting as complement, two methods can choose.
2. The idea of the historical background, SangDiLan this and hi