非财务报告趋势 [14]
论文作者:英语论文论文属性:议论文 Argument Essay登出时间:2015-08-30编辑:Karlie点击率:18447
论文字数:7566论文编号:org201508291216305301语种:英语 English地区:英国价格:免费论文
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摘要:本论文主要论述了非财务报告会计服务的趋势,阐述了会计服务中财务报告的关联性与可靠性,同时讨论了非财务报告与财务报告在审计中所起的不同作用与未来趋势。
that are associated with non-financial information, and those risks would not be detected if the companies do not include non-financial information in their reporting. Some companies might be in trouble and they would be in the dark if they do not use non-financial information to measure their performance. They would not know what hit them until it is too late. Financial information focuses more on the reporting process of the
history or past performance of a company, whereas non-financial information is more about predicting what would happen in the future and what should be done now to achieve the goals and objectives established by the company.
One of our recommendations in order to tackle the challenges in our Malaysian context is for the Malaysian Accounting Standards Board (MASB) to set approved accounting standards on non-financial information reporting. Most companies do not know how to properly prepare non-financial information reporting. By setting the standards on non-financial information reporting, proper
guidelines on preparing non-financial information can help accountants to properly report the non-financial information and help auditors to audit the reports accurately and fairly.
A proper guideline would help assurance in determining how the companies measure non-financial information and the methods used would not vary too much as compared to other companies. This would be easier for assurance to provide assurance on non-financial information reporting and therefore improve the reliability and relevance of the assurance provided on non-financial information reporting. There are many aspects of non-financial information that should be provided in the reports as that information can affect the performance of the companies. After setting the standards relating to non-financial information reporting, it is important to ensure that the standards are being complied with.
Therefore, we would also like to recommend that Securities Commission (SC) can support MASB by ensuring that public-listed companies comply with the accounting standards on non-financial information. Securities Commission has the statutory power to enforce compliance with its regulations and therefore they have the power to ensure that non-financial information is reported. When there are more companies that include non-financial information reporting, there would be more information about non-financial information available. With more information, the assurance of non-financial information would be more relevant and reliable. One company can learn from other companies to improve on the assurance provided for non-financial information reporting. The assurance provided for non-financial information reporting would then be more reliable and relevant.
Another recommendation that we would like to propose is Malaysian Institute of Accountants (MIA) should educate auditors on auditing non-financial information reporting. It is not easy to measure non-financial information. There can be many ways to measure non-financial information as the answer is not something specific. If there are proper guidelines provided by the relevant governmental and professional bodies, it would be easier to properly record non-financial information and audit non-financial information.
MIA should provide its members with more training programme on non-financial information, since there are more companies that emphasi
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