非财务报告趋势 [15]
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:18442
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。
ze the importance on non-financial information nowadays. With proper training programmes, there would be more MIA members who are knowledgeable on non-financial information. Thus, assurance on non-financial information can be more reliable and relevant as the people who are in charge of both preparing the non-financial information reports and providing assurance for them are more competent in performing their duties. There are more executives who have realized the importance of non-financial information reporting. This is why the demand for experts on non-financial information reporting is on the rise. By providing sufficient training programmes for accounting practitioners, MIA would equip their members better to cope with the growing demand for experts on non-financial information reporting.
In the future, assurance should play a larger role in improving the reliability and relevance of non-financial information. The numbers of companies that include non-financial information in their reports are growing. Therefore, assurance is needed to ensure that the companies report non-financial information accurately and fairly. Only professionals who have wide knowledge on non-financial information and understand this information can really give a reliable and relevant assurance on non-financial information reporting.
Since non-financial information can be very broad, assurance is needed to ensure that only non-financial information that can affect the performance of a company should be included in the reports. It would not be useful if the companies provide much non-financial information reporting but that information actually does not help in measuring the company's performance. It would be a waste of time and resources if the non-financial information provided does not have a value in it or there is no way to obtain value from the information provided. Therefore, it is important for assurance to ensure that non-financial information reported is reliable and relevant and is not something worthless.
The way-forward of the future reporting is there should be both financial and non-financial information that would be reported by management in many years to come. Historical information is not enough and most financial information is historical. Organizations should focus more on their future by preparing reliable and relevant non-financial information as this information would provide a picture on the sustainability of the organizations in the future. There are many uncertainties but if the companies know how to use the non-financial information well, it can be used to predict the future of the companies and the risks of uncertainty would be lower. If companies only report on financial information, it would be hard to avoid some of the risks that are associated with non-financial information. Based on the report prepared by Deloitte (2007), there is a growing number of executives who suspect that there may be undiscovered value in non-financial information. Companies may be able to discover a wide range of predictive, forward-looking managerial tools when they include the non-financial information in their reporting process.
Most companies focus on earning profit and that is why they mostly only look on financial information. However, lately it has become clearer that non-financial information can have an impact on the profitability of a company. Therefore, managers should realize the i
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