Finance Assignment代写:国际财务报告

Keywords:Finance Assignment代写

可以明显的看到有使用国际财务报告准则不能否认为了支持企业编制财务报告等全球储蓄起草标准成本的各种好处。此外，会计的整合有助于公司在国际市场上筹集资金，有助于提高财务报告活动的可比性和透明度。本财务报表按照国际财务报告准则在世界各地的许多国家广泛接受。财务报表而言，可比性，并给出一个真实的财务状况的组织是投资者正在寻找在制定自己的投资决策。此外，国际财务报告准则有助于确保财务报告在不同的司法管辖区组织适用的标准全球一致性，在测量、信息披露和透明度。通过对国际财务报告准则的应用，企业可以受益于经济一体化，如获得资本，保持竞争力和发展以可持续的方式。这增强了该国经济的稳定性。进入感兴趣的问题，国际财务报告准则，给商家带来的最大的一个好处是节省成本。投资者不需要使用大量货币来确保货币活动申报的准确性和有效性。下一步是“与公司内部类似的内部报告制度，这使得更好的比较，更少的混乱和错误的部分之间的公司”（尼尔2002）。在许多地方的运输信息不会遭受不必要的错误，并帮助均匀的信息，避免复杂的程序时，审查错误，如果可能的话。此外，向传媒披露的财务数据资料不会误导。更重要的是，“通过在不同的司法管辖区和资本市场使用一套会计准则。进一步节省成本，可以实现，因为编制合并财务报表将更容易为公司。

Finance Assignment代写:国际财务报告

由于不再有昂贵的变化，从几个不同的会计制度为每个子公司，当公司的部分合并为一体。有一套会计准则，可以提高外部报告的可信度。（尼尔2002）。尼尔还表示，“国际公司可以实现显著节省成本，如果他们不必改变他们的财务报表，以符合每个国家的规则，在证券交易所上市”（尼尔2002）。换言之，进入主要金融市场对于全球范围内的公司来说变得更加容易，获得资本对他们来说更为简单。我们可以清楚地看到，通过一个实例，从spullber。“例如，一家公司，它在古巴有一家附属公司，母公司位于美国的，并且在纽交所上市。这家公司将不得不准备在古巴的财务报表，在德国和为了在一个美国证券交易所上市，它将不得不编制财务报表按照美国通用会计准则（GAAP）在。因此，它很容易理解的实力，一个世界公认的会计准则将有。（Spulber 2001）。从财务报表使用者的角度。投资者，银行或所有者有兴趣获得信息，使他们能够购买/卖出/持有投资决策“（尼尔2002）。国家间和类似财务报表公司之间的业绩可比财务报告在执行过程中不会遇到任何问题。这可以解释的情况下，类似的交易占和报告以同样的方式在世界各地。国际财务报告标准（IFRS）今天在全世界很多国家应用，截至2008年底（08.27.2008）有包括澳大利亚在内的100多个国家，新加坡，土耳其，…欧洲集团的所有国家。此外，还有通过国际财务报告准则的过渡在制备过程中许多国家尚未完全通过。，强调协调国际财务报告准则所能带来的满足企业和投资者的需求。

It can be obviously seen that there are various benefits of using IFRS that cannot be denied in order to support corporate prepare financial reporting worldwide such as savings drafting standards cost. Besides that, the integration of accounting help for companies raising capital on international markets; helping enhance the comparability and transparency of financial reporting activities. The financial statements prepared in accordance with IFRS are widely accepted in many countries around the world. The financial statements are concerned, can be comparable and give a true financial situation of the organization is what investors are looking for in formulating their investment decision. In addition to that, IFRS helps to ensure global consistency of financial reporting standards applicable to organizations in the different jurisdictions, in terms of measurement, disclosure and transparency. Through the application of IFRS, companies will be able benefited from economic integration, such as access to capital, maintaining competitiveness and develop in a sustainable way. This reinforces the stability of the country’s economy. Going into the issues of interest, one of the biggest benefits that IFRS brings to businesses is saving costs. Investors do not need to use a large amount of money to ensure the accuracy and effectiveness of the declaration of monetary activities. The next is “With a similar internal reporting system within the company, which gives the chance of better comparisons, less confusion and mistakes between the parts of the company”(Neil 2002). The transport information across many parts will not suffer unnecessary mistakes and help homogenous information, avoiding complicating procedures when reviewing the errors if it is possible. Besides that, financial data information being disclosed to the media will not be misleading. More on that, “By using one set of Accounting Standards in diverse jurisdictions and capital markets. Further cost savings can be achieved, because the preparation of consolidated financial statements will be easier for companies. Since there are no longer costly changes from several different accounting systems for each subsidiary, when the parts of the company are consolidated for one. With one set of Accounting Standards, the credibility of the externally reporting could be raised”. (Neil 2002). Neil also stated that “International companies can realise significant cost savings if they do not have to change their financial statements to conform to each country's rules, when listing on security exchanges” (Neil 2002). In other words, the access to the main financial market will become easier for companies acting globally and access to capital is much simpler for them. We can see clearly through an example from Spullber. “For example, a company, which has a subsidiary in Cuba, the parent company is located in Germany and the shares are listed on the NYSE. This company would have to prepare financial statements in Cuba, in Germany and in order to be listed on an U.S. stock exchange it would have to prepare also financial statements in accordance with U.S. GAAP. Thus, its is easy to understand the strength that a world-wide accepted set of Accounting Standards would have”. (Spulber 2001). “From the standpoint of the users of financial statements. Investors, banks or owners are interested in obtaining information, which enables them to make buy/sell/hold investment decisions” (Neil 2002). Performance comparable financial reporting among countries and between companies with similar financial statements will not encounter any problems during implementation. This can be explained with the circumstances that similar transactions are accounted for and reported in the same manner everywhere in the world. Standard international financial reporting (IFRS) today is applied by a lot of countries around the world , as of the end of 2008 (08.27.2008) had more than 100 countries including Australia, Singapore Turkey, ... and all of the countries in the European bloc. Besides, there are many countries in the preparation process through the IFRS transition has not yet been completely through. That, underlining the harmonization that IFRS can bring to satisfy the needs of businesses and investors.