英国金融专业Assignment代写:伦敦政治经济学院
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英国金融专业Assignment代写:伦敦政治经济学院
ISAB是120多个主权国家使用的唯一IFRS标准制定者,它已经发布了一个计划,将指导其运营和活动,直到2021年。然而,根据其利益相关方的反馈,直到2021年其活动背后的核心主题是加强财务报表通讯。更多努力去改善财务报表的沟通,并确保重新审视财务信息以及如何将这些信息分组以便于解释。主要目标是使用户能够轻松地综合信息并进一步支持电子报告。基于反馈的重点领域是完成大型项目并修改概念框架,通过各种手段支持IFR标准的广泛实施,并侧重于可持续研究计划(“国际财务报告准则 - 国际会计准则委员会”,2017年)。
基于该组织制定的这个目标,并希望提出更简单的国际财务报告准则标准,以了解公司的重要性。在2001年,IASB接管了国际标准委员会(IASC)董事会的角色,成为国际会计准则的主要制定者。自2001年启动以来,独立和非营利组织发誓要采用由机构间常设委员会制定的现有标准,直到近期进行相关调整或修订。尽管如此,之后引入的任何新标准都将根据国际财务报告准则(IFRS)进行指定和分类。自那时以来一直是这种情况,目前正在使用约41项国际会计准则委员会标准和9项国际财务报告准则。 IASC确保一致性和统一性是金融市场的关键。既然用户和信息持有者已经变得透明,并且可以很容易就投资做出明智的决定(“国际财务报告准则 - 国际会计准则委员会”,2017年)。
因此,IASB的主要职责是提出质量好,易于理解和国际上可接受的财务报告标准。由于它是非营利组织,因此其设计的责任是每日制定有关标准制定项目的相关议程和计划项目。该组织制定标准并确保将设定的标准传达给不同成员国的公众。国际会计准则委员会的主要职责如下:(1)确定和审查所有会计问题的出现; (2)研究不同国家的做法和会计要求; (3)寻求咨询委员会有关政策和标准实施的广泛建议; (4)发展咨询团队,广泛研究当前的主题; (5)发布其成员批准的所有讨论; (6)进行现场测试以做出明智的决定; (7)批准其成员投票的所有标准(“国际财务报告准则 - 国际会计准则委员会”,2017年)。
上述角色使IASB在国际空间中具有更大的意义。在非营利组织成立之前,这一部门的组织解体更加严重,找到解释和分析财务信息的标准方式常常太难了。比较两家公司是一个问题,因为不同的组织使用不同的会计标准。投资者基于主观性而不是基于证据和信息做出决策,并且正在做出不明智的决定。但随着国际会计准则委员会的出现,各国和各组织之间的事情变得更加容易。现在越来越多的国家和其他会计组织正在利用IASB标准来解读财务信息。现在可以很容易地比较组织信息,因为可以随时获得信息,并且可以使用不同的工具进行财务分析。
英国金融专业Assignment代写:伦敦政治经济学院
ISAB the sole setter of IFRS standards used by over 120 sovereign states has published a plan that will guide its operations and activities until the year 2021. However, based on feedback from its stakeholders the central theme behind its activities until 2021 is to enhance financial statement communication. More efforts go to improvement communication of financial statements and ensure that there is fresh look on financial information and how this information should be grouped for easy interpretation. The main aim is to make it easy for users to synthesize information and further support electronic reporting. The focus areas based on the feedback are completing large projects and revising the conceptual framework, support extensive implementation of IFR standards through various means, and focusing on sustainable research programs (“IFRS - International Accounting Standards Board”, 2017).
Based on this goals set by the organization and its desire to come up with simpler IFRS standards getting to know about the company is important. In the years 2001 IASB took over the roles of the Board of the International Standards Committee (IASC) to become the main setter of international accounting standards. After its initiation in 2001 the independent and non-profit organization vowed to adopt existing standards set by IASC until there were relevant adjustments or amendments in the near future. Nonetheless, any new standards introduced thereafter were to be designated and classified under the International Financial Reporting Standards (IFRS). This has been the case since then and currently around 41 IASC standards are being used and 9 IFRS have been introduced so far. IASC has ensured that consistency and uniformity is key in the financial market. Both users and holders of information have since become transparent and can easily make informed decisions regarding investments(“IFRS - International Accounting Standards Board”, 2017).
Consequently, the main roles of IASB is to come up with financial reporting standards that are of quality, easy to understand, and internationally acceptable. Since it is non-profit organization it is designed with a duty to set relevant agenda and plan projects on a daily basis regarding standard setting projects. The organization sets standards and ensures that set standards are communicated to the public in different member countries. The main roles of IASB are as follows: (1) identify and review all accounting problems emerging; (2) research on different nations practices and accounting requirements; (3) seek for extensive advice from its advisory committee pertaining policy and implementation of standards; (4) develop advisory teams to extensively research on subjects at hand; (5) publish all discussions approved by its members; (6) carry out field tests in order to make well informed decisions; and (7)approve all standards voted by its members(“IFRS - International Accounting Standards Board”, 2017).
The above roles have given IASB greater significance in international space. Before the non-profit organization came into existence there were greater disorganization in the sector and it was often too hard to find a standard way of interpreting and analysing financial information. Comparing two companies was a problem as different organization used different accounting standards. Investors made decisions based on subjectivity rather than based on evidence and information and in process made less informed decisions. But with the emergence of IASB things have become easy among countries and organizations. More countries and other accounting organizations are now utilizing IASB standards to interpret financial information. Organizations can now be compared easily as information is readily available and financial analysis using different tools can be undertaken (Baker, 2013).