英國會計dissertation代寫-英國會計模式-The English accounting model（British account

英國會計模式The English accounting model

British accounting practice system has an important influence on the commonwealth

In the history of the United States had to has a significant effect on accounting development, and the United States the development of Britain's accounting of accounting pattern has a significant effect on the development of

Britain to join the European Union, in the eu integration process by the European Union and the influence of accounting pattern

The first. Through the company management company's affairs, including the corporate financial accounting and reporting requirements

1. The difference between accounting pattern in the United States is the most main characteristics

2. The company has a very long history, but for now affects a bigger have few revised, Britain in the revised company law is parallel

The provisions of the company law 3.1948 years

(1). The company law applicable range and financial information disclosure about the requirements;

(2). After joining the European Union in the European Union and the accounting and instructions and standards have the trend of convergence

(3) of the financial aspects of the eu about instructions,7,8 4, instructions, 4 instructions about annual accounting statements of the final accounts, also is the preparation of financial statements and release, and 7 is about the consolidated financial statements

4. (1) Britain in 1981 according to the no. 4 instructions revised its financial accounting standards

(2) 1981 and stipulated accounting measurement principles

5.1989 years according to 4 revised the instructions of the company law, regulations of the consolidated financial statements

And how about the specific problem is combined by non-governmental institutions of financial accounting standards are formulated by

This also is British financial accounting standards of the most obvious characteristics, and the financial report preparation is the base, is also the basis of financial accounting standards formulated, could not violated.

The second. Accounting regulation

1. Not as good as American authority, and not as much as the United States

2. In the second world war, Britain's accounting standards establishing characteristic; And the United States the similarities and differences between, Britain does not like the United States, the United States has a national association of certified accountants, but by regional accounting association composition, so ICAEW developed with this is only applicable to the field, and other areas will not have an impact.

英國會計dissertation代寫3.20 s, review the accounting professional organization to join Britain process, financial accounting standards no American that big influence, but in their fields to have influence within.

4. By independent non-governmental institutions for accounting standards.

Accounting standards committee, and financial reporting council by 25 directors and observer composition, in order to promote its influence and increase the social basis and in addition also has a more independent status.#p#分頁標(biāo)題#e#

5. The government regulation, and the accounting industry of accounting and auditing standards formulated the investigation

6. The English accounting standards formulated by the results

(1). The British financial accounting standards board of financial accounting standards make achievements

(2). Is not involved in the place is directly accept international financial accounting standards, also decided not to make new financial accounting standards

The third. True and fair

1. A lot of people think that this feature is also the basic characteristics of the English accounting mode

2. True and fair also joined the European Union in the number four instructions

3. But not about true and fair view of the exact meaning, can say true and fair more should take an examination of the CPA subjective judgment, of course, the idea to Britain's auditing standards formulated the also has a major influence.

4. Britain's accounting professional organization

1. And not yet formed the national unified organization, what are the accounting profession

2. Britain's accounting professional groups are contact and independent

3. An institute of certified public accountants that registered accountants charter association and the management accountant franchise association, about charter and the meaning of the royal assent

4. Britain the accounting profession were bulky, and accounting connected is audit, and auditing standards of accounting professional groups will be made by the committee for consultation, review of the audit standards, the United States began by certified public accountants to formulate, then also have a special agency to develop, British auditing standards and audit guidelines by the British accounting professional groups consultative committee, is there any other association formulated and issued, introduce the association's structure

The fifth. Re-structuring company external financial reports

1. With the British in common: all comparison pay attention to financial accounting concept and idea of the research, the accounting standards also comes from practice. If no financial framework support, these financial rules of it is hard to ensure quality

2. Britain's financial and accounting concept research also got a lot of achievements, financial concept principle announcement, introduces the content.

Five aspects of the requirements

3. And the United States announced financial concept is very similar, and more close to the international accounting standards board of the preparation of financial statements framework. Introduce British financial report, the content of the announcement of principle.

Sixth. In accounting measurement in support of the cost accounting.

1. Released in 1980 number 16 standard accounting practice advisory, about price changes accounting.

Britain's price changes with the United States accounting of prices of accounting is not very much the same. The United States and the international accounting standards about price changes in accounting is just the price changes information as supplementary information, while the main information or by historical cost as the principle to provide. And Britain was not the current cost accounting statements will be as a historical cost accounting statements of supplement, will the current cost accounting as basic statements. And, of course, can also will be the historical cost as the main method, and the current cost accounting as complement, two methods can choose.#p#分頁標(biāo)題#e#

2. The idea of the historical background, SangDiLan this and high inflation rate, in the inflation rate lower then change method shall be abolished

Seventh. About social management responsibility and value-added table

1. The company reported target

2. The value of the table with accounting

Britain is the members of the European Union, France and Germany and the European Union members, and in many places with British similar, also some place is different, with the United States and the financial accounting standards also has similar features

The eighth. Britain and the United States similar environmental factors and basically similar practical accounting system

Mainly displays in:

1. Have the most powerful in the developed countries of the international capital market, that investors and potential investors with a true and fair information for the main goal of the financial report

2. In a financial report convention, belong to the "focusing on business practices and pragmatism the micro basis, which originated in the United Kingdom, spread to the United States, the United States has come;

3. Belong to the unwritten law system for the folk organization in the official support and under the supervision of the implementation of the accounting standards formulated build a more relaxed legal environment;

4. Accounting tax law and accounting standards requirements in departure from, the enterprise in the financial statements often also huge deferred taxes;

5. All have more powerful the accounting profession, for a long time have the accounting profession organization leading drawing out the standard of accounting and release;

6. The accounting profession organization has a more perfect self-discipline mechanism, and have a perfect professional ethics, the audit procedures, the follow-up education system and records and punishment mechanism.

Of course, the two countries, the differences between accounting practice system still exists, but it is basic, at least, is not sharp opposition, such as:

1. The English accounting standards tend to basic principle, and the United States tend to rule base;

Two British for financial report the transparency of the economic transaction processing stressed that "essence on form", opposed to using accounting method "profit smooth change" seeking etc, it is not as bright as the United States flag, or, rather, it to the sensitivity of the objective factors than the United States.

3. But, Britain has than the American deep cultural inside information, therefore, in some areas have surpassed the United States the place of thoughtful meticulous, such as price changes the current accounting cost model design, value-added table and the idea of comprehensive report confirmed that the unrealized profit and loss of the train of thought.

英國會計實務(wù)體系對英聯(lián)邦國家有著重要影響
在歷史上曾經(jīng)對于美國的會計發(fā)展有著重大影響,而美國會計的發(fā)展對英國會計模式的發(fā)展有著重大影響#p#分頁標(biāo)題#e#
英國加入歐盟,在歐盟一體化過程中又受歐盟會計模式的影響
第一.通過公司法管理公司的事務(wù),包括對公司財務(wù)會計和報告的要求
1.是區(qū)別于美國會計模式的最主要的特征
2.公司法有著很長的歷史,但是對于現(xiàn)在影響較大的有幾次修訂，英國的公司法在修訂后是并行的
3.1948年公司法的規(guī)定
(1).公司法的適用范圍和關(guān)于財務(wù)信息披露的要求；
(2).在加入歐盟后便與歐盟的會計指令和準(zhǔn)則有了趨同的趨勢
(3)歐盟關(guān)于財務(wù)方面的指令有4，7,8號指令,4號指令關(guān)于年度會計報表的決算,也是 財務(wù)報表的編制和發(fā)布,而7號是關(guān)于合并財務(wù)報表
4.(1)英國在1981年根據(jù)4號指令修訂了其財務(wù)會計準(zhǔn)則
(2)1981年還規(guī)定了會計計量原則
5.1989年根據(jù)4號指令修訂了公司法,規(guī)定要求編制合并財務(wù)報表
而關(guān)于如何具體的進(jìn)行合并問題則由民間機(jī)構(gòu)進(jìn)行制定的財務(wù)會計準(zhǔn)則進(jìn)行規(guī)定
這也是英國財務(wù)會計準(zhǔn)則的最為明顯的特征,而財務(wù)報告的編制是其基礎(chǔ),也是財務(wù)會計準(zhǔn)則制定的基礎(chǔ),不能夠違反.
第二.會計準(zhǔn)則的制定
1.權(quán)威性不及美國,也不像美國的那樣多
2.在第二次世界大戰(zhàn)時,英國的會計準(zhǔn)則制定的特點；與美國的相似和不同之處,英國不像美國,美國有全國性的注冊會計師協(xié)會,而是由區(qū)域性的會計協(xié)會組成,所以ICAEW所制定的只適用與本領(lǐng)域,而與其他領(lǐng)域不會產(chǎn)生影響.
3.20世紀(jì)60年代,回顧英國會計職業(yè)組織的加入過程, 財務(wù)會計準(zhǔn)則沒有美國的那樣大的影響力,而是在自己的領(lǐng)域之內(nèi)才有影響.
4.由獨立的民間機(jī)構(gòu)制定會計準(zhǔn)則。
會計標(biāo)準(zhǔn)委員會，和財務(wù)報告理事會由25名理事及觀察員組成，以促進(jìn)其影響和加大社會基礎(chǔ)，另外也具有了更加獨立的地位。
5.政府對會計行業(yè)的監(jiān)管及對會計審計準(zhǔn)則的制定進(jìn)行考察
6.英國會計準(zhǔn)則制定的成果
（1）.英國財務(wù)會計準(zhǔn)則委員會的財務(wù)會計準(zhǔn)則制定成果
(2).沒有涉及之處則直接接受國際財務(wù)會計準(zhǔn)則,也決定不再制定新的財務(wù)會計準(zhǔn)則
第三.真實和公允
1.很多人認(rèn)為這個特點也是英國會計模式的基本特征
2.真實和公允也加入了歐盟的4號指令里
3.但是并沒有關(guān)于真實和公允的確切含義,可以說真實和公允更多的要考注冊會計師的主觀判斷,當(dāng)然該理念對英國的審計準(zhǔn)則的制定也有著較大的影響.
第四.英國的會計職業(yè)組織
1.并沒有組成全國統(tǒng)一的組織,有哪些會計職業(yè)團(tuán)體
2.英國的會計職業(yè)團(tuán)體相互聯(lián)系而各自獨立
3.注冊會計師協(xié)會也即注冊會計師特許協(xié)會還有管理會計師特許協(xié)會,關(guān)于特許以及御準(zhǔn)的含義
4.英國會計職業(yè)界相當(dāng)龐大,與會計緊密相連的是審計,而審計準(zhǔn)則的則由會計職業(yè)團(tuán)體協(xié)商委員會制定，回顧美國的審計標(biāo)準(zhǔn)的制定,美國開始由注冊會計師協(xié)會制定,其后也有專門的機(jī)構(gòu)制定,英國的審計標(biāo)準(zhǔn)還有審計指南由英國會計職業(yè)團(tuán)體協(xié)商委員會,還有其他的協(xié)會制定和發(fā)行,介紹該協(xié)會的組成結(jié)構(gòu)#p#分頁標(biāo)題#e#
第五.重新構(gòu)造公司對外財務(wù)報告
1.英國跟美國相似的地方:都比較注重財務(wù)會計概念和理念的研究,其會計準(zhǔn)則也來自實務(wù).如果沒有財務(wù)框架的支持,這些財務(wù)準(zhǔn)則的質(zhì)量也得不到保證
2.英國的財務(wù)會計理念的研究也得到了很大的成果，財務(wù)概念原則公告,介紹其內(nèi)容.
共五個方面的要求
3.與美國的財務(wù)概念公告是很相似的,而更接近于國際會計準(zhǔn)則委員會的編制財務(wù)報表的框架.介紹英國財務(wù)報告原則公告的內(nèi)容。
第六.關(guān)于在會計計量中支持現(xiàn)行成本會計.
1.在1980年發(fā)布16號標(biāo)準(zhǔn)會計實務(wù)公告,關(guān)于物價變動會計。
英國的物價變動會計與美國的物價變動會計不是很一樣的.美國和國際會計準(zhǔn)則里面關(guān)于物價變動會計只是把物價變動的信息作為輔助信息,而主要信息還是采用歷史成本為原則來提供的.而英國并不是將現(xiàn)行成本會計報表作為歷史成本會計報表的補(bǔ)充,還將現(xiàn)行成本會計作為基本的報表.當(dāng)然,也可以將歷史成本作為主要方法,而將現(xiàn)行成本會計作為補(bǔ)充,兩個方法可以選擇.
2.該理念的歷史背景,桑迪蘭茲和通貨膨脹率高,在通貨膨脹率降低之后則廢止了改方法
第七.關(guān)于社會經(jīng)管責(zé)任和增值表
1.公司報告目標(biāo)
2.跟會計有關(guān)的增值表
英國是歐共體的成員,法國和德國也是歐共體的成員,在很多地方跟英國相似,也有些地方不同,而與美國的財務(wù)會計準(zhǔn)則也有著相類似的特征
第八.英國與美國類似的環(huán)境因素和基本上類同的會計實務(wù)體系
主要表現(xiàn)在:
1.都具有在發(fā)達(dá)國家最為強(qiáng)大的國際資本市場,都以為投資者和潛在投資者提供真實公允的信息為財務(wù)報告的主要目標(biāo)
2.在財務(wù)報告慣例上,同屬于”側(cè)重商業(yè)慣例和實用主義的微觀基礎(chǔ),這起源于英國,傳播到美國,美國后來居上了;
3.同屬于不成文法體系,為民間組織在官方支持和監(jiān)督下制定會計準(zhǔn)則的執(zhí)行營造一個較寬松的法律環(huán)境;
4.稅法會計要求多處與會計準(zhǔn)則相背離,企業(yè)財務(wù)報表中也往往出現(xiàn)巨額的遞延稅項；
5.都有著比較強(qiáng)大的會計職業(yè)界，長期以來有會計職業(yè)界組織主導(dǎo)會計準(zhǔn)的制定和發(fā)布；
6.會計職業(yè)界組織都有著較完善的自律機(jī)制，有較完善的職業(yè)道德規(guī)范、審計規(guī)程、后續(xù)教育制度和記錄懲戒機(jī)制。
英國dissertation網(wǎng)當(dāng)然，兩國會計實務(wù)體系間的差異還是存在的，但可以說是非基本的，至少是并非尖銳對立的，如：
1.英國會計準(zhǔn)則傾向于原則基礎(chǔ)，而美國傾向于規(guī)則基礎(chǔ)；
2英國對財務(wù)報告的透明度，經(jīng)濟(jì)交易處理中強(qiáng)調(diào)“實質(zhì)重于形式”，反對利用會計方法謀求“利潤平穩(wěn)化”等，都不如美國那樣旗幟鮮明，或者說，它應(yīng)對客觀因素的敏感度不如美國。#p#分頁標(biāo)題#e#
3.但是，英國卻有比美國深厚的文化底蘊，因此，在某些領(lǐng)域有超越美國的周到縝密之處，如物價變動會計中的現(xiàn)行成本模式設(shè)計，增值表的構(gòu)思和全面報告已確認(rèn)未實現(xiàn)的損益的思路等。