论文代写-SAC4概念框架中的会计准则

澳大利亚会计准则委员会(AASB)和公共部门会计准则委员会(PSASB)制定了具体的会计实践概念框架。在披露财务数字的同时编制账目的公司，以及在一个财政年度发生的资产和负债，都应遵循这一框架。引入这个概念框架是有特定原因的。它的引入是为了使会计准则更加一致和合乎逻辑，增加会计与国际准则的兼容性，为讨论和应对概念性会计实践打下基础，使会计准则在意义上更加经济。这些意图正指向一种情况，即公共部门和私营部门的公司必须以与SAC4概念框架中所述会计准则相勾结的方式披露和提交其财务报告。接下来有关论文代写-SAC4概念框架中的会计准则的论文范文供留学生阅读。

Then less conflict and difference in the interpretation of the financial accounts exist. The private and public sector companies are required to follow these guidelines without deviation under any circumstances, as it may call for a violation of accounting practices. Moreover, the steps are also suggested by the authorities to move closer to a globally aligned accounting standard, where financial reporting is more similar among all liable entities. This benefits the accounting practices and the ethical code of the sector. This is because it has always been mired with controversies of misleading, misinforming, and intentional refraining from disclosing correct information
The SAC4 framework presents criteria for the recognition of the elements of financial reporting like assets, liabilities, equity, expenses, revenues, etc. These criteria are to be followed by public and private sector companies, so that the recognition of these elements becomes easier. However, the underlying motivation among private and public sector companies for deviating from these criteria and the requirements remains resisting devaluation and expediting higher valuation. These motivations are again motivated by the market dynamics where companies are valued and devalued as per their financial strength and their accounting details. Much time and money goes into such investigations, but no specific results comes out due to the lobbying community influence, which again is a legal right to cover these irregularities with their mighty influence. The Lobbying Code of Conduct states that “the interaction between lobbyists and government representatives must be conducted in accordance with the public expectations of transparency, integrity and honesty” (McKeown 2014). The question about how such supernatural elements of ethics like transparency, integrity, and honesty are maintained when a lobbyist acts solely to enhance his self-interest and interacts with a government representative is ambiguous. Lobbying for self-interest enhancement is never democratic in nature. It is in itself an anti-law. Lobbying efforts by private and public sector companies is destroying Australia and its democratic nature of the fairness of business and its continuance (Menadue 2015). Simply put such illusions of being honest while working on advancing self-interest is fictitious and covered by the democratic stamp of legitimising lobbying.

As an example, in the SAC4 framework, the recognition of an asset is mandatory when the future economic benefits would take place that are enclosed in the financial accounts. By that requirement, companies should consider all profit centres to be regarded as assets as they evaluate a profit one way or another, either now or in the future. This is a strenuous call for companies, because reporting these activities, goods and services as assets would invite a tax, which means less profit and less ability to hoard cash for future uncertainties and expansion. This very reason makes companies appoint lobbyists who interact with government representatives to curtail stringent requirements and replace them with an illusory requirement. This illusory requirement when followed hides the immorality of misinformation. Lobbying’s primary intent is misguided and misinterpreted, especially by the government who regard it as a necessary tool to advance a holistic and collaborative approach to promote streamlined business growth and social growth. However, lobbying has been completely diverted of its original intent and self-interest rules in all circumstances. Such actions are motivated through immoral actions, because these actions are predominantly biased and are not at all in the interest of the public and the citizenry. Lobbying is dirtying the fair intent that remains the foundation of a sound business, and it intentionally misuses the opportunity to serve the larger public. The lobbying opportunity is sadly not used for a wider public interest, but largely for private interests, which makes the profession of lobbying incompatible with fair business operation. 

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