Finance Assignment代写:全球化的标准

2017-02-18 00:37

虽然有很多好处，但在全球化的标准是公认的改造和应用也有局限性。首先，“新会计制度带来的避税或欺诈的可能性方面的风险，构成标准的部门可能忽视”（迪根2005）。有相同的观点，Spullber认为，“发生这种情况的可能性是可能的尤其是当全球标准将包括一个混合规则从世界各地”（spullber 2001）。公司不能立即熟悉并运用国际财务报告准则。欺诈和错误的发生是不可避免的。其次是“在税务机关必要的改革将是昂贵的，可能耗费时间”（Spulber 2001）。政府必须采取必要的行动，支持和帮助创造条件的企业在第一步熟悉新的会计准则。它还需要大量的时间和金钱培训。此外，“另一个缺点是会计准则之间的差异。除了国际财务报告准则，还有其他两个主要的会计模式的英美模式和欧洲大陆模式”（斯宾塞1998）。此外，由于文化、语言环境因素，法律制度可以限制国际财务报告准则的可行性。进一步的挑战是建立一支合格的财务会计人员队伍。这是不容易的工作，因为国际财务报告准则被认为是非常复杂的，即使是在发达经济体。金融专家将面临许多新的概念和应用不同的会计方法是新的。冰雹说：“虽然比较一般是在国际环境中一个难以实现的目标，国际财务报告准则本身似乎也阻碍了成为一个全球标准的过程。最差的国际财务报告准则和美国会计准则，国际财务报告准则之间需要更多的自由裁量权，美国公认会计准则比较原则的基础和详细的”（冰雹，7）。因此，公认会计准则不是一个伟大的方法，尤其是小公司的资本有限。

Finance Assignment代写:全球化的标准

Although there are many benefits globalization standards are recognized but there are also limitations in the transformation and application.First of all, “The risk that a new accounting system brings along in terms of possibilities for tax avoidance or fraud, that authorities composing the standard might have overlooked” (Deegan 2005). Having the same point of view, Spullber argued that “The possibility of this happening is imaginable especially when the global standard will consist of a mixture of rules from around the globe” (Spullber 2001). Companies cannot instantly be familiar and apply proficiently IFRS. The occurrence of fraud and error is inevitable to happen. Next is “The necessary reform at tax authorities will be costly and possibly time consuming” (Spulber 2001). The government will have to take the necessary action to support and help create the conditions for businesses in the first step to become familiar with the new accounting standard. It also costs a lot of time and money on training. In addition to that, “Another disadvantage is the differences between Accounting Standards. Apart from international financial reporting standards, there are two other major accounting models the Anglo-American Model and the Continental-European Model” (Spencer 1998). Furthermore, environmental factors such as culture, language, and legal system can restrict the feasibility of IFRS. The further challenge is to build a qualified financial accountant staff team. This is no easy job because IFRS is considered to be very complex, even in the developed economies. Financial experts will face many new concepts and different accounting methods applied are new. Hail stated that: “Although comparability in general is a difficult goal in an international setting, the nature of IFRS itself also seems to hinder the process of becoming a global standard. The foremost difference between IFRS and U.S.-GAAP is that IFRS requires more discretion and that U.S.-GAAP is more principles-based and detailed” (Hail, 7). So, GAAP is not a great method to follow especially the small companies with limited capital.

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