毕业论文代写

代写毕业论文:标准会计实践的重要性

代写毕业论文:标准会计实践的重要性

它一直被认为,保持标准的会计准则将有利于世界经济的。首先,它将为世界各地的公司编制财务报表的通用平台。这将使正确理解公司的表现。在不同的会计程序的情况下,评估的性能将是困难的,因为在不同国家的会计准则的理解,将需要。按照不同的会计准则可能会导致不正确的解释,从而影响投资决策(墨菲,2010)。如果制定标准指南,不论公司的位置,这种差异将不会出现。开发标准会计标准的另一个好处是为跨国企业降低成本。跨国企业目前不得不强制使他们的会计信息多会计准则(Diaconu,2007)。这不仅是对公司本身的辛苦,而且也导致财务结果的模糊性。标准会计准则的另一个重要性是对发展中国家或有稀缺资源的国家的尊重。这样的国家将没有足够的投资机会,为国家会计准则制定机构的资源创造和监管。这会给这些国家带来税收优势的机会。可以考虑的最后一个优点是,公司将有资格获得上市股票交易所。本公司将能够获得一个以上的证券交易所上市,容易为资格标准和证券交易所的财务要求是相同的(玛丽恩&圣智,2006)。这将导致证券交易量的增加,从而有利于证券交易和证券市场的发展。进一步的资格标准可以很容易地满足。

代写毕业论文:标准会计实践的重要性

It has been viewed that keeping standard accounting standard will be beneficial for the economies of the world. Firstly it will set the common platform for the preparation of the financial statements by the companies across the world. This will enable proper understanding of the performance of the company. In case different accounting procedures are followed, the assessment of the performance would be difficult as the understanding of the accounting standards in different countries would be required. Following different accounting standards may result in incorrect interpretations and thus impacting the investment decisions (Murphy, 2010). If standard guidelines are developed, irrespective of the location of the company, such discrepancies will not arise. Another benefit of developing standard acoounting standard would be cost reduction for the multi national corporations. Multi national corporations currently have to mandatorily reconcile their accounting information for multiple accounting standards (Diaconu, 2007). This is not only laborious for the company itself but also result in ambiguity in the financial results. Another importance of the standard accounting standards is with respect to the developing nations or the countries that have scarce resources. Such nations would not have enough investment opportunities for the resource creation and regulation of national accounting standard setting agencies. This would give these nations the opportunities to have tax advantage. The last advantage that can be considered is that companies would get eligible to get listed on stock exchange. The companies would be able to get listed on more than one stock exchange easily as the eligibility criterion and the financial requirements of the stock exchange would be same (Marion & Cengage, 2006). This would result in increased volume of securities transactions and thus benefiting the stock exchange and the securities market. Further the eligibility criteria could be met easily.