财务分配帮助beplay体育怎么安装>> International Financial Reporting Standard Assignment Help – IFRS

现场财务专家：国际财务报告标准分配帮助 - IFRSbeplay体育怎么安装

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国际财务报告IFRS

The standards, interpretations and framework which are principal based and were framed and adopted in the year 1989 by the international accounting standards board, also referred as the IASB, are known as the international financial reporting standard. The older name of many of these standards which are now a part of IFRS is international accounting standards. The IAS was issued in the time period of 1973 to 2001, and was given by the board of the international accounting standards committee or the IASC. The responsibility of setting international accounting standards was taken over from the IASC by the IASB on 1st April 2001, all the current and existing IAS and SIC’s were adopted by the new board on its constitution, when its first meeting was held. The new standards developed by the IASB are called IFRS.

Structuring of the IFRS

IFRS制定了广泛的规则，并规定了基于主要标准的一组标准的特定治疗方法。国际金融标准包括

1. The international financial reporting standards issued since 2001.

2. 2001年之前发布的国际会计标准。

3. The intrepretations which originated from the financial reporting interpretations committee and which were issued after the year 2001.

4. The standing interpretations committee guidelines issued before the year 2001.

5.准备和呈现财务报表的概念框架 - 2010年。

The frame work

The processes of IASB and FASB frameworks are still in the process of being updated and conveyed. The aim of the joint conceptual framework project is to refine the current and existing concepts so that they reflect the changes in the market, business practices and other economic developments that have taken place after passing of two or more decades since the birth of concepts. It also updates the existing framework by analyzing the current trends.

框架的角色

There are various roles assigned to the international financial reporting standards.

Deloitte states:

在没有专门适用于交易的标准或解释的情况下，管理层必须使用其判断来制定和应用会计政策，从而导致相关和可靠的信息。在做出判断时，IAS 8.11要求管理层考虑框架中资产，负债，收入和费用的定义，认可标准和衡量概念。该框架重要性的提升已在2003年的IAS修订中添加到IAS 8中。

财务报表的目标

A financial statement must be able to reflect the true as well as fair view of the various business affairs undertaken by an organization. The statement should also reflect the true and broad view of the financial position of an organization, as the statements are used by various groups and constituents of the society and by regulators also. These statements are very helpful in checking the financial position of any organization or business during a given specific period.

The underlying assumptions of the IFRS

IFRS授权了两个基本会计模块，它们是：

1. The financial capital maintenance for nominal monitory units-this comprises of historical cost accounting during the low deflation and inflation period.

2.恒定购买电力单位的金融资本维护，也称为恒定物品购买电力会计，在低通货膨胀和放气期间使用，以及恒定的电力购买电力会计（在超级通货膨胀期间使用）。不断购买金融资本维护能力的单位未根据USGAAP的规定授权。

The four basic assumptions of IFRS are-

1. Accrual basis- the effect of transactions and the other events is recognized when they actually occur and not when the cash is paid or gained.

2. The going concern- the business entity is supposed to be in existence for the foreseeable future.

3. The stable measuring unit assumption- also called as historical cost accounting or the financial capital maintenance in nominal monetary units. The money is assumed as the basic measuring unit for the processes of financial reporting. The common denominator is money for making and summarizing financial and accounting measurements.

4.恒定的购买力单位 - 这是1980年授权的基本会计替代方案之一，也是传统成本会计方法的替代方案。在这个概念中，始终以每日指数或货币化的每日索引单位在通货膨胀和低通货膨胀期间，始终以恒定购买能力的单位进行测量。

财务报表的各种定性特征是可靠性，可理解性，相关性和可比性，构成财务报表的要素是资产，责任和权益。