代写论文：标准没有一致性
代写论文：标准没有一致性
因此，标准之间将没有一致性，以前的决定将不能为将来的决定提供任何指示。此外，框架应该能够增加用户对财务报表的理解，并在报表中获得信任。这将进一步促进不同公司之间财务报表的比较。第二，作为适当的发展概念框架的结果，应该有可能以更快的速度解决问题，而这应该可以通过使用目前的一般理论框架来实现。这里可以引用阳光矿业公司(美国)的例子，该公司出售两种债券相关的债券。该公司可以用1000美元或50银盎司(到期时价值更高)赎回这些债券。这两种债券都有一个特定的利率为8.5% (Pelger, 2015)。该公司现在将面临的问题包括，应记录的债券金额、债券折价的金额以及应摊销的金额。在这种情况下，IASB很难对这种情况规定适当的会计处理方法。然而，执业会计师需要通过适当的判断，在一致的基础上解决他们的问题，并使用一个普遍接受的概念框架，使他们能够专注于适当的解决方案。
此外，该框架有助于制定需要满足的正式认可标准，以便允许财务报表中考虑要素(Picker, 2016)。确认标准应包括符合要素定义的项目、未来经济效益与之相关的概率、流入或流经实体的要素、以及能够可靠地衡量该项目的成本或价值。然而，在具有挑战性的方面，概念框架被证明是非常普遍的，原则不那么具体，更多地依赖于几个假设。因此，当实际需要编制财务报表时，它可能提供较少的支持。这可能导致会计准则的发展，会计准则是安静的学术和易于欺诈。此外，这些标准使得财务信息的提供变得非常复杂，不仅对准备提供财务信息的人，而且对财务报告的使用者。概念上可能有精炼厂和纯粹性，但了解的复杂性和问题可能导致财务报表有用性被边缘化。
代写论文：标准没有一致性
As a consequence, standards will not have consistency with each other and the previous decisions would not be able to provide any indication for future decisions. Additionally, framework should be such that it increases users’ understanding of financial statement and gains trust within the report. It should further lead towards enhancing financial statement comparison between different companies. Secondly, as a consequence of an appropriately development concept framework, it should become probable to solve issues at a faster pace and this should be possible through the use of current framework of general theory. An example can be quoted here of Sunshine Mining, (USA), which is an organization selling two bond related issues. The company could redeem them with either 1000 dollars or with 50 silver ounces (whichever had more value on maturing). Both the issues of bond have a specific rate of interest at 8.5 percent (Pelger, 2015). The company will now face issues such as what amount should bond be recorded, the amount of discount over bonds, as well as how much amount should be amortized. It is problematic for IASB in such a scenario to prescribe appropriate treatment of accounting for this situation. However, practicing accountants need to solve their issues on consistent basis by appropriate judgement and the use of a conceptual framework which is universally accepted allows them to focus on appropriate solution.
Furthermore, the framework helps in laying out the criteria of formal recognition that needs to be met in order to allow elements to be considered within statements of finances (Picker, 2016). The criteria of recognition should include an item that meets the element definition, the probability that any benefit in economy in future is related with, the element flowing to or through the entity, and the cost or value that the item can be reliably measured. On the challenging side, however, the conceptual framework proves to be highly general and the principles are less specific with more dependence on several assumptions. Therefore, it may offer less support when financial statements need to be produced actually. And this can lead towards accounting standards development which is quiet academic and prone towards fraud. Also, these standards make financial information provision very complicated not only for the ones preparing the provision but also for the financial report users. There may be refinery and purity in concepts, but the complication and problem in knowing may cause the financial statements usefulness to get side-lined.
