英国论文代写普兹茅斯大学:会计准则

第二阶段是改变公共部门公共利益实体的会计准则，并在2014年7月1日或之后的时间段内付诸实施。第三阶段计划从4月1日或之后开始实施，2015年涉及私营非营利性公益组织会计准则的修订（XRB，2011b）。

新的会计准则框架包括每层的不同会计准则。第1层包括大型和公共责任实体，而第二层包括非公开负责和非大型实体以及愿意进入该层区域的实体。第3和第4层旨在关注中小型企业。多标准方法成为新西兰财务报告环境中的一种新方法。虽然第1层，第3层和第4层代表了营利性实体的现状，但第2层对于营利性报告实体来说是新的（Ernst＆Young，2013）。会计准则要求和公共利益实体的层级在本会计准则框架中是新的。 XRB建议公共问责制是构建营利级别时需要考虑的最重要因素。它还被认为是根据第1层标准（XRB，2012）确定有义务报告的实体。国际会计准则委员会（IASB）也使用公共问责标准制定国际财务报告准则（IFRS），并在全球范围内接受。根据XRB的提议，第1层将成为所有营利性报告实体的强制性等级。另一方面，方法2将是不大的营利性公共部门实体或非公共责任实体的选择（Deloitte，2014）。

英国论文代写普兹茅斯大学:会计准则

The second stage was for changing the Accounting Standards for Public Sector Public Benefit Entities and was put into practice from the time period of on or after 1st July, 2014. The third stage was planned to be applied from the period beginning on or after 1st April, 2015 involving amendments in the Accounting Standards of Private Not-For-Profit Public Benefit Entities (XRB, 2011b).

The new accounting standard framework comprises of different accounting standards for each tier. The tier 1 includes large and publicly accountable entities, whereas the second tier covers non-publicly accountable and non-large entities along with entities that willing enter the area of the tier. The tier 3 and 4 are aimed at focusing on the small and medium enterprises. The multi standard approach emerged as a new approach in the New Zealand financial reporting environment. While the Tiers 1, 3 and 4 represent the status quo for the For-Profit Entities, the tier 2 was new for the for-profit reporting entities (Ernst & Young, 2013). The accounting standard requirements and the tiers for the public benefit entities are new in this accounting standard framework. Public accountability was recommended by XRB as the most important element that needs to be considered while framing the For-Profit Tiers. It was also considered to determine the entities that are obliged to report as per the standards of tier 1 (XRB, 2012). The criterion of public accountability was also used by the International Accounting Standards Board (IASB) for developing International Financial Reporting Standards (IFRS) and is globally accepted. According to XRB’s proposal, the Tier 1 would be the tier that is mandatory for all For-Profit Reporting Entities. On the other hand Tier 2 would be a choice for the For-Profit Public Sector Entities that are not large or the not publicly accountable entities (Deloitte, 2014).