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论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-06-13编辑:lzm点击率:24271
论文字数:12438论文编号:org201406132228217303语种:英语 English地区:中国价格:免费论文
关键词:British Accounting英国会计论文范文课程作业International Accounting
摘要:Revaluation impairment, starting with the asset had previously been estimated value of owner's equity account, crediting of Health, less than some of the year and then charged to the profit and loss.
Chapter 1 Introduction
From the perspective of market demand,economic globalization driven the internationalization of Education. It is not an inevitable trend without people's will. Internationalization of education is an international educational and cultural exchange based on political, economic, legal, cultural, customs, rather than a simple integration. This article focuses on research in the UK accounting system, the international accounting education and research development. In the next chapter, we review the international accounting education and research, and summarizes the status. Then the third chapter, We introduced the Information processing theory and experiential learning theory. Followed by the fourth chapter, this article describes the content analysis. In the fifth chapter, based on Information processing theory and the experiential learning theory, Chapter II summarizes the status of the problem conflicts by using content analysis method. We summarized the full text of recommendations and solutions in the final chapter.
Chapter 2 Literature Review
With the worldwide uniformity of IFRS, recent decades have witnessed continuous reform in accounting education. Summarizing the past literature, this chapter provides an overview of the decades-long reform and development in international accounting education.
2.1 International Accounting
Holt and Hein(1998) deems that international accounting is the research and analysis of accounting principles, methods and guidelines in different countries; Iqbal(2001) holds that international accounting is the highest level of abstraction, which aims at breaking the national boundaries to develop global accounting theory applicable to all countries; Saudagaran (2004) defines international accounting as corporate accounting which is carried out due to business activities beyond national borders. International Financial Standards System (IFRS) has been applied to varying degrees in more than 130 countries and regions in the world (Nikolai, et al., 2009). Walton, et al. (2003) takes accounting globalization as an inevitable trend of development.
2.2 The development of International Accounting Education
In recent decades, business leaders, governments and academia in North America advocates employees to adapt to the increasingly intense global changes in the market (Stolowy, 1998). Stolowy (1998) holds that employees in international companies should receive international accounting education at the backdrop of the internationally popularized IFRS. Paisey (2004) believes that the main task of International Accounting Education Standards Board (IAESB) affiliated to International Federation of Accountants (IFAC) is to formulate the International Education Standard (IES), promoting the international convergence of IES so that accountants’ competence will be improved. On the other hand, Needles(2005) thinks that the training and education model in accounting in universities and technical colleges should be changed; as the training range of traditional accounting education is relatively narrow, students only understand the accounting process with the lack of analytical ability to judge. Students should not only learn from textbook, but also be tempered in practice. Rezaee, Szendi and Elmore (1997) believes that higher education environment has a direct and significant impact on the accounting educatio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。