论文代写:无形资产核算

22 12月 论文代写:无形资产核算

论文代写:无形资产核算

国际会计准则已成为确认无形资产支出的会计准则的基础。不同国家的会计准则对无形资产的处理方式存在巨大的不协调。根据一项由国际会计准则由捷克政府会计标准不包含无形资产定义的报道为例。无形资产的具体项目已经提到。因此,会计标准缺乏特异性。还有无形资产负的定义。类似的是欧洲与其他国家的会计准则的思考。例如克龙和knivsfla(2000)强调了在英国会计准则的差异,挪威和西班牙。这些差异只是在几个方面的基础上,在解释和处理上会带来巨大的差异。另一方面,英美会计准则在一定程度上影响了美国公认会计准则。已经有相当多的因素都被视为同步两个会计准则。
它是通过消除这些差异非常重要的政策建议。这是了解全球环境的企业是超越边界的重要。在这种情况下,它是非常重要的,会计准则对所有的国家都是相似的。这将使有效决策的投资者。另一个重要方面是,企业进行的方式改变了。现在大多数的企业无形资产的主要份额。因此,如何将这些资产的处理是非常重要的。无形资产会计准则的差异会对财务报表产生巨大的影响,从而导致无形资产的不正确表达.。在这样的政策改革,已经提出要实施。这些肯定会有助于消除差异。就在美国公认会计准则和国际会计准则的差异,有两个会计准则之间更大的相似性,这是非常重要的进一步行动。

论文代写:无形资产核算

The international accounting standard has become the basis of accounting standard for the recognition of expenses as intangible assets. There has been huge disharmony in the way the treatment of intangible assets has been mentioned in the accounting standards of the different countries. For example according to one of the reports by IAS the accounting standard by Czech government did not contain definition of intangible assets. The specific items of intangible assets have been mentioned. Thus the accounting standard lacks specificity. Further there is negative definition of intangible assets. Similar is the consideration with accounting standards in other countries in Europe. For example Krohn & Knivsfla (2000) highlighted the differences in accounting standards of UK, Norway and Spain. The differences were only on the basis of a few aspects which could bring in huge differences in the interpretation and treatment. On the other hand the accounting standards of Anglo American were influenced to a certain extent by US GAAP. There have been considerable factors that were there to be considered in order to synchronize the two accounting standards.

It is very important to remove these differences by way of policy recommendations. It is important to understand that the business in global environment is going beyond the boundaries. In such a scenario it is very important that the accounting standards are similar for all the countries. This will enable the efficient decision making by the investors. Another important aspect is that the way businesses are conducted has changed. Nowadays most of the business have major share of intangible assets. Thus how these assets are treated is very important. The differences in the accounting standards of the intangible will have huge impact on the financial statements and thus can result in incorrect representation of intangible assets. In view of this the policy reforms that have been suggested have to be implemented. These will certainly help in removing the differences. Further with respect to the differences in US GAAP and IAS it is very important that the actions are taken to have greater similarity between the two accounting standards.

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