论文代写:财务会计

06 12月 论文代写:财务会计

论文代写:财务会计

当公司正在改变一个它已经使用了一段时间的政策时,会计政策的变化发生了。例如,如果公司使用直线法在其折旧,现在正在寻找使用双递减的平衡方法,该公司正在改变其政策之一。这将分类为政策变化,并将在财务报表中进行调整。这些政策必须应用在未来的措施,该公司将不得不遵循它在未来的未来。会计估计的变化是当公司正在改变,只是一个估计,它以前使用。
这可能发生,如果该公司的假设之一是改变。例如,如果估计的公平值是一个,但事件发生后,该值是不同的,这将有资格作为一个变化的估计。这也适用于一个前瞻性的基础上,并应用于该公司在一个前瞻性阶段,并已被公司一贯使用。沃斯,有一个变化在会计准则2011八月和AASB 10适用。
这是关于由母公司控制的定义的应用程序。审查是由沃尔沃斯表明公司没有以正确的方式巩固和在本公司的合并财务报表中的变化进行了。然而,变化不是物质,并没有预期的财务报表中创造一个巨大的变化。Wesfarmers,有一个修改AASB 1048是关于标准的解释。标准给出了标准的认定以对应于IASB的解释和一个没有实体的两类。这并没有在该公司有显着的效果,并没有预期的声明将改变一个伟大的交易。

论文代写:财务会计

Changes in accounting policies take place when the company is changing a policy that it has been using for some time. For example, if the company was using straight line method in its depreciation and now is looking to use double decreasing balance method, the company is altering one of its policies. This would classify as policy change and will have to be adjusted in the financial statements. These policies have to be applied in prospective measure and the company will have to follow it in the future as well. Changes in accounting estimates are when the company is changing just an estimate that it used before.

This can take place if one of the assumptions of the company is changing. For example, if the fair value that was estimated was one but after the event finally took place, the value was different; this would qualify as a change in the estimate. This is also applied on a prospective basis and applied by the company on a prospective phase and has to be used consistently by the company.  For Woolworths, there was a change in the accounting standards in August 2011 and the application of AASB 10 was applied.

This was regarding the application regarding the definition of control by the parent company. A review was carried out by Woolworths which showed that the subsidiaries were not being consolidated in the right manner and there was a change in the consolidated financial statements of the company. Still, the change was not material and wasn’t expected to create a huge change in the financial statements. For Wesfarmers, there was a revision in AASB 1048 which was regarding the interpretations of standards. The standard gave the identification of standards in two categories regarding entities that correspond to the IASB interpretation and one that do not. This did not have a significant effect in the company and the statements were not expected to change a great deal.

 

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