Accounting Essay代写:全球经济
Keywords:Accounting Essay代写
在当今全球经济中，企业外部财务报表使用者必须要求会计报告的可比性，尤其是当企业想向信贷机构或一些外国投资机构借款时。世界经济的全球化趋势要求各国使用共同的会计语言来帮助确保信息可以在国际范围内进行比较。这是国际会计协调的过程正在发生，许多国家正朝着国际财务报告准则（IFRS）。国际财务报告准则，这是一个试图规范国家间彼此更接近比按照常见的实践。随着时间的推移，各个国家都采用国际财务报告准则，它被证明是国际会计标准提高透明度，问责制和优势，创造了高质量的会计标准的建立。然而，专业人士对需求的辩论继续采用国际财务报告准则时，可以使用国际财务报告准则的企业创造一些批评。本文试图指出全球会计准则的重要性及其对全球市场的积极影响及其存在的问题。 根据Deegan的说法，“会计准则的国际协调过程的目的是减少或克服分歧世界”（迪根2005）。我们可以看到，所有的公司应该建立起来，可以应用和更好地协调国际财务报告准则的规则，对财务会计信息的采集提供一个明确的结果和公用事业工作策略。
Accounting Essay代写:全球经济
In the global economy today, users of financial statements outside the enterprise have to demand for comparability of accounting reports, especially when firms want to borrow capital from credit institutions or some foreign investment. The globalization trend of the world economy requires countries to use common accounting language to help ensure that information can be compared on an international scale. That was the process of international accounting harmonization is happening now, as many countries are moving towards International Financial Reporting Standards (IFRS). With IFRS, it is an attempt to norms among countries closer to each other than in accordance with a frequent practice. Over time, various countries have adopted IFRS and it proved to be the advantage of international accounting standards to improve the transparency, accountability and create the set of high quality of the accounting standard. However, professionals are continuing debate about the needs to adopt IFRS when it may create some criticisms for the businesses using IFRS. This essay will attempt to point out the importance of global accounting standards and its positive influence on the global market, as well as its problems.
According to Deegan, “The aim of the international harmonisation process of Accounting Standards is to reduce or overcome differences worldwide” (Deegan 2005). We can see that all the companies should establish strategies to work together so that can be applied and better harmonize the rules of IFRS in order to provide a clear result and utilities for the collection of financial and accounting information.
