美国论文代写：审慎原则纳入概念框架

美国论文代写：审慎原则纳入概念框架

基础会计的基本概念之一是谨慎已过去进行的各种研究的一部分。谨慎的基本概念是,在会计信息的准备时间,而判断关于不确定的资产生活,怀疑债务或担保索赔的数量可能发生时,应考虑其观点。谨慎也是强调会计信息的定性特征。信息包含在语句必须审慎框架的信息。

谨慎的定义根据框架的存在特定程度的谨慎的决策都是至关重要的,使估计所需的条件下模棱两可,费用和负债不低调和收入和资产不夸大。更多的关注在过去被放在确保收入和资产并不夸大。但是,正如谨慎被利用在过去是一个方法来夸大条款或负债和费用不再是这种情况尤其是在当公司的业绩很好。

美国论文代写：审慎原则纳入概念框架

One of the basic concept of fundamental accounting is Prudence which has been a part of various studies conducted in the past. The basic concept of Prudence is that during the time of preparation of accounting information, and while making judgments regarding uncertain things like assets lives, doubtful debts or the number of claims of warranty could occur, its views should be taken into consideration. Prudence is also one of the highlighted qualitative feature of the accounting information. Information which is included in the statements must be prudent according to the Framework information.

The definition according to the Framework of Prudence is the presence of a specific degree of caution during the time of making decisions which are essential to make estimates required under the conditions of ambiguity; like expenses and liabilities are not understated and income and assets are not overstated. More focus in the past was placed on making sure that incomes and assets were not overstated. But, as prudence has been utilized in the past as a method to overstate provision or liabilities and expenses this is no longer the case especially in the time when the performance of the firm was good.