22 12月 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.