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gh inflation rate, in the inflation rate lower then change method shall be abolished
Seventh. About social management responsibility and value-added table
1. The company reported target
2. The value of the table with accounting
Britain is the members of the European Union, France and Germany and the European Union members, and in many places with British similar, also some place is different, with the United States and the financial accounting standards also has similar features
The eighth. Britain and the United States similar environmental factors and basically similar practical accounting system
Mainly displays in:
1. Have the most powerful in the developed countries of the international capital market, that investors and potential investors with a true and fair information for the main goal of the financial report
2. In a financial report convention, belong to the "focusing on business practices and pragmatism the micro basis, which originated in the United Kingdom, spread to the United States, the United States has come;
3. Belong to the unwritten law system for the folk organization in the official support and under the supervision of the implementation of the accounting standards formulated build a more relaxed legal environment;
4. Accounting tax law and accounting standards requirements in departure from, the enterprise in the financial statements often also huge deferred taxes;
5. All have more powerful the accounting profession, for a long time have the accounting profession organization leading drawing out the standard of accounting and release;
6. The accounting profession organization has a more perfect self-discipline mechanism, and have a perfect professional ethics, the audit procedures, the follow-up education system and records and punishment mechanism.
Of course, the two countries, the differences between accounting practice system still exists, but it is basic, at least, is not sharp opposition, such as:
1. The English accounting standards tend to basic principle, and the United States tend to rule base;
Two British for financial report the transparency of the economic transaction processing stressed that "essence on form", opposed to using accounting method "profit smooth change" seeking etc, it is not as bright as the United States flag, or, rather, it to the sensitivity of the objective factors than the United States.
3. But, Britain has than the American deep cultural inside information, therefore, in some areas have surpassed the United States the place of thoughtful meticulous, such as price changes the current accounting cost model design, value-added table and the idea of comprehensive report confirmed that the unrealized profit and loss of the train of thought.
英国会计实务体系对英联邦国家有着重要影响,在历史上曾经对于美国的会计发展有着重大影响,而美国会计的发展对英国会计模式的发展有着重大影响,英国加入欧盟,在欧盟一体化过程中又受欧盟会计模式的影响.
第一.通过公司法管理公司的事务,包括对公司财务会计和报告的要求
1.是区别于美国会计模式的最主要的特征
2.公司法有着很长的历史,但是对于现在影响较大的有几次修订，英国的公司法在修订后是并行的
3.1948年公司法的规定
(1).公司法的适用范围和关于财务信息披露的要求；
(2).在加入欧盟后便与欧盟的会计指令和准则有了趋同的趋势
(3)欧盟关于财务方面的指令有4，7,8号指令,4号指令关于年度会计报表的决算,也是财务报表的编制和发布,而7号是关于合并财务报表
4.(1)英国在1981年根据4号指令修订了其财务会计准则
(2)1981年还规定了会计计量原则
5.1989年根据4号指令修订了公司法,规定要求编制合并财务报表
而关于如何具体的进行合并问题则由民间机构进行制定的财务会计准则进行规定
这也是英国财务会计准则的最为明显的特征,而财务报告的编制是其基础