美国代写-会计概念表SAC4的框架模式

美国代写-会计概念表SAC4的框架模式。会计透明度是合法和合乎道德的报告做法的基石之一。会计实践必须减少错误信息和误导的机会和故意扭曲。当会计报告清楚时，账簿是干净的，组织仍然建立在道德实践的基础上。通过故意干预和隐瞒正确信息误导真实信息，一直是一个难以消除的恶意黑点。当风险越来越大，收益越来越高时，影响是巨大的。会计概念表4 (SAC4)的提出要求所有帐户管理员和所得税申报者遵守报告所有资产、负债、收入、支出、权益、确认收入和支出的概念框架，这些资产、负债、收入和支出已得到平淡或有些抵触的反应。负责任的组织没有遵守各自的规则。尽管政府采取措施和建议避免误导活动，情况还是恶化了。本文对SAC4由于企业的广泛游说而失败的说法进行了评论。剩下的最好工作应该是使现行做法合法化，抵制任何试图实施会计设置做法的公共部门。

Businesses never wanted to change or to embrace new standards, which would require them lose their inhibitions and become more transparent. That would simply mean losing the game and forcefully having to declare the information that would be otherwise held to evaluate personal gains. The very reason lobbying exists now is to suppress all motivation of establishing fairness in accounting practices, as accounts speaks more than actual work (Worret 2014, p. 34). Unfortunately, this practice of valuing a company solely on the basis of accounting remains and reflection is obsolete and out of focus. It misses the actual and real reason for the progress of a business, which are the passionate management and their transparent intention to become honest and benchmark new stage of integrity. The government is not exonerated from this situation, because it was the first to promote lobbying practice as a facilitator of addressing public interest and in the process fulfil private interest together. All laws were originally made for advancing larger public interests. Social equality matters more than individual gains. When the same laws are misused, they are to be squashed immediately. The squashing of the new accounting proposals of the government is prominent; therefore, the squashing of self-interest lobbying efforts should also take place. If governance is about social equality and pushing the economy towards conditions of equality and minimising income inequality, then lobbying which is about advancing self-interest and ignoring its primary intent of a wider society influence should be abandoned.
The distribution of justice is at the core when legislations meant for provisioning humanity with a better mode of living and the same legislations are misused or abused for gains otherwise. The suggestive mode of practice put forward by SAC4 framework is the alignment of Australian accounting standards with international standards. There are, however, no signs of substantive progress owing to the strength of the lobbying group and their ability to influence policies for their own economic well-being. Although Australian accounting is legislatively supported and regulated, companies still possess a choice to recognise as assets and liability (Henderson et al. 2014, p. 168). This availability of choice kills the intent of uniformity the SAC4 seeks. When companies are given choices about their freedom and flexibility in choosing the areas of assets, liability, expenses, revenues, debt, etc., the inclination to choose what safeguards the companies’ interests would be high. Thus, the laws governing accounting standards contradict with the laws governing shareholder protection. This unfolds the flaws in the Australian legal frameworks and the constitution itself. Proper information about laws which precedes others and their applicability in cases where ethical dilemma arises is an essential part of reforms.

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