英国英语语言研究论文代写:国际财务报告

根据前国际财务报告准则的价值观，可以认为英国和法国在第二次世界大战后更注重长期定位和避免不确定性，他们不想冒险（附录C）。尽管存在一定的权力距离，但他们仍然关注所有投资者，当地和国际交易均衡的会计价值。即使现在美国的公司仍然认为英国是进入更广泛的美国市场的门户。然而，中国并没有发现这种情况，因为外国投资者经常对公司的实际金融投资组合持怀疑态度，所以对外开放政策仍然存在问题。

英国英语语言研究论文代写:国际财务报告
PRE-IFRS会计数值和灰色模型：
根据霍夫斯泰德理解的国际财务报告准则前的要素和文化层面，可以说法国在法定控制方面更具专业性（附录D）。按照格雷的说法，一个国家在个人主义方面排名靠前，而在避免不确定性和权力距离方面排名较低，那么它可以被列为高度专业。在这方面，法国和英国都是非常专业的。另一方面，规则更为严格的中国则被列为法定控制之下。
格雷的第二个假设是，当一个国家在避免不确定性和权力距离方面排名很高，而在个人主义方面则排名较低时，那么它的排名将高度一致。现在法国和英国与中国相比，排名相对较低，功率距离也较低，因此更加灵活。另一方面，中国更加统一。
格雷的第三个假设假定，当一个国家的不确定性回避程度较高且个人主义和男性气概较低时，它将具有保守性。由于法国和英国不符合这一标准，因此可以将其排列为更乐观，而中国则更加保守。
最后，最后一个标准假设，当一个国家在避免不确定性和权力距离方面排名较高时，但在涉及个人主义和男性气质时较低，那么它们更隐秘。中国再次符合这一标准，因此属于秘密，而英国和法国则属于透明。

英国英语语言研究论文代写:国际财务报告

Based on the Pre IFRS values, it could be argued that Great Britain and France, in the aftermath of the Second World War were more focused on long term orientation, and uncertainty avoidance, they did not want to risk chances (Appendix C). Although there was some amount of power distance, they still focused on accounting values that were balanced for all investors, local and international trades. Even now companies of the United States still view the United Kingdom as a gateway into broader US markets. However, this was not observed in the case of China, where the open-door policy still lead to issues as foreign investors were often left in doubt about the company’s actual financial portfolio.
PRE-IFRS accounting values and the Gray Model:
Based on the Pre IFRS elements and the cultural dimensions as understood through the Hofstede, it can be said that France has more professionalism over statutory control (Appendix D). According to Gray when a country ranks high up in terms of individualism and low in terms of uncertainty avoidance and power distance, then it can be ranked to be highly professional. In that context, Both France and Great Britain are both highly professional. On the other hand, China with more rigid set of rules is ranked as being under statutory control.
The second hypothesis of Gray is that when a country is ranked high in terms of uncertainty avoidance and power distance and low in terms of individualism, then it would be ranked highly in uniformity. Now France and Britain are ranked quite low when compared relatively with China, and low in terms of power distance too, so they are more flexible. On the other hand, China is more uniform.

英国英语语言研究论文代写:国际财务报告
The third hypothesis of Gray postulates that when a country is higher in terms of uncertainty avoidance and lowers in terms of individualism and masculinity, it would rank with conservatism. Since France and Great Britain do not meet this criterion, they can be ranked as being more optimistic whereas China is more conservative.
Finally, the last criteria postulates that when a country is ranked high in terms of uncertainty avoidance and power distance but lower when it comes to individualism and masculinity, then they are more secretive. Once again, China meets this criterion and hence falls under secrecy whereas United Kingdom and France come under Transparency.