美国论文代写：会计持续经营基础

美国论文代写：会计持续经营基础。财务报表是在持续经营会计基础上编制的，它假定企业是一家持续经营企业，在可预见的将来将继续其正常的经营活动。财务报表一般采用持续经营会计基础编制，除非管理层有不同的计划，即打算停止经营或清算企业，或别无选择。接下来美国论文代写专家将为同学们分析下会计持续经营的基础。

财务报表是在持续经营会计基础上编制的，它假定企业是一家持续经营企业，在可预见的将来将继续其正常的经营活动。财务报表一般采用持续经营会计基础编制，除非管理层有不同的计划，即打算停止经营或清算企业，或别无选择。特殊目的财务报表可能是也可能不是准备按照财务报告框架,例如会计相关的持续经营基础的持续经营基础会计是上下文无关的一些财务报表,准备在税收的基础上。当使用持续经营会计基础是合理适当的时候，资产和负债就会以企业在正常经营过程中处置资产和负债能够实现的价值为基础进行记录。

因此，ISA 570(修订)现在包括以下内容:

•在存在重大不确定性的情况下，必须有新的指导方针来支持审计师对披露信息的评估。

•一套新的指导方针是评估和检查在“千钧一”的情况下披露的充分性。当存在与持续经营有关的重大不确定性时，需要单独设立一个部门。

审计员的报告必须强调任何不确定因素或重大情况的存在，不包括:

•如果披露是公正合理的，那么在标题“与持续经营有关的重大不确定性”下单独列一节，以强调这些披露;

•如果发现披露不充分，应将“修改意见”作为审计报告的第一部分(Rita Reeds, 2015)。

所有审计师的报告都将包括对审计师与实体持续经营属性相关的职责和管理的新描述，以便给予组织持续经营方面更多的突出性和相关性。

The financial statements are prepared under the going concern basis of accounting, on the assumption that the entity is a going concern and will continue its normal course of business and operations for the foreseeable future. Financial statements are generally prepared using the going concern basis of accounting, unless management has different plans that are it either intends to cease operations or to liquidate the entity, or have no other alternative but to do so. Special purpose financial statements may or may not be prepared in accordance with a financial reporting framework for which the going concern basis of accounting is relevant for instance the going concern basis of accounting is not relevant in context of some financial statements that are prepared on a tax basis. When the use of the going concern basis of accounting is reasonably appropriate then the assets and liabilities are recorded on the basis of what the entity will able to realize from the disposal of its assets and its liabilities in the normal course of business.
Accordingly, ISA 570 (Revised) now includes the following:
• There must be new guidelines to support the auditor’s evaluation of disclosures when ain case of an existing material uncertainty.
• A new set of guidelines is to evaluate and examine the adequacy of disclosures in “close call” situations. There now needs to be a separate section when a material uncertainty related to going concern exists.
It has been made compulsory for the auditor’s report to highlight the existence of any uncertainties or material circumstances, and it will not include:
• If the disclosures are found to just and reasonable, then a separate section under the heading “Material Uncertainty Related to Going Concern” to emphasise those disclosures;
• If such disclosures are found to be inadequate, a ‘modified opinion’ as the first section of the auditor’s report (Rita Reeds, 2015).
All auditor’s report will be inclusive of The new descriptions of the auditor’s responsibilities and management’s in relation to the going concern attribute of the entity in order to given more prominence and relevance to the going concern aspect of the organisation.

以上就是会计持续经营基础的分析。同学们如需进一步的美国论文代写帮助，同学们可以联系美国论文代写服务获取高质量的论文内容。而我们雇用不同专业领域的代写专家，为同学们提供不同学科的论文创作，如essay代写、硕士论文代写、report代写等服务，同学们可以放心的选择美国论文代写服务机构!