代寫論文:什麼是​​AASB框架

代寫論文:什麼是​​AASB框架
2004年7月,澳大利亞會計準則委員會(AASB)發布了AASB框架。它提出了“編制和提交財務報表的框架”。根據上述框架,對財務報告的一般用途有需求。用戶、投資者、員工、債權人、政府機構等都在尋找這樣一個框架來實施(Deegan, 2009)。因此,在執行會計準則委員會執行的概念框架時,用戶當然有發言權,這是很自然的。之所以如此,是因為要根據代表本組織的財務信息作出決定。它既適用於一般用途的財務報告,也適用於特殊用途的財務報告。 AASB框架規定的財務報告的主要定性特徵是理解能力、相關性、可靠性和可比性(Alfredson, 2009)。通過理解能力,用戶應該理解會計和商業的合理知識。財務報告的相關性影響資源合理配置的決策,並將其與“重要性”概念聯繫起來。對組織的事件和事務的忠實描述,使其無偏見和錯誤,影響了AASB框架的可靠性。


代寫論文:什麼是​​AASB框架
最後,它應該具有跨不同時代和組織的可比性。這些特點利用有限的資源提供了有關和可靠的資料。進一步幫助管理層和政府實體按照會計要求履行會計責任。從會計準則概念框架所代表的質性特徵來看,選民的支持對會計準則的“中立性”和“代表性忠實性”確實有影響。這種金融影響是在整個世界的背景下,不僅限於澳大利亞的周邊地區。在澳大利亞的背景下,澳大利亞證券投資委員會(ASIC)、澳大利亞會計準則委員會(AASB)、解釋議程委員會、財務報告委員會(FRC)和澳大利亞證券交易所(ASX)制定並實施了澳大利亞的會計規則(Deegan , 2012)。自2005年1月1日起,AASB將按照國際會計準則委員會(IASB)的規定執行會計準則。因此,在澳大利亞範圍內,所有關於會計準則的發展和責任都屬於AASB。

代寫論文:什麼是​​AASB框架

In July, 2004, the Australian Accounting Standards Board (AASB) had released the AASB Framework. It presented the ‘Framework for the Preparation and Presentation of Financial Statements’. According to the said framework, there was a demand for the general purpose of financial reports. And the users, the investors, employees, creditors, government agencies and so on were looking for such a framework to be implemented (Deegan, 2009). So it is natural that the users definitely have a say in the implementation of the conceptual framework implemented by the Accounting Standards Board. This is so, because a decision was to be made based on financial information on behalf of the organisation. It is applicable both in case of General-purpose financial reports (GPFR) as well as Special-purpose financial reports. The principal qualitative characteristics of financial reporting as dictated by the AASB Framework stand as Understand ability, Relevance, Reliability and Comparability (Alfredson, 2009). By Understand ability, a user is supposed to comprehend the reasonable knowledge of accounting and business. The relevance of financial reporting influences the decision for the proper allocation of the resources, and links it with the ‘materiality’ concept. The faithful representation of the organisation’s events and transactions to make it bias and error free influences the reliability of the AASB Framework.


代寫論文:什麼是​​AASB框架
Lastly, it should have the element of comparability across different times and organisation. These characteristics make up to provide for relevant and reliable information by making the use of limited resources. It further helps the management and the government entities to discharge their accountability in accordance with the accounting requirement.In the perspective of the qualitative characteristics, as represented by the Conceptual Framework of the accounting standards, the constituency support does have implications for the ‘neutrality’ and ‘representation faithfulness’. And this sort of financial implications are in context to the entire world scenario, and are not only limited to the Australian peripheral. In the Australian context, Australian Securities and Investments Commission (ASIC), Australian Accounting Standards Board (AASB), Interpretations Agenda Committee, Financial Reporting Council (FRC) and Australian Securities Exchange (ASX) formulate and enforce the accounting regulations in Australia (Deegan, 2012). Since 1st January, 2005 AASB is following the standards as prescribed by the International Accounting Standards Board (IASB). Accordingly, all the developments and responsibilities regarding the accounting standards within the scope of Australia stays with AASB.

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