英國(guó)會(huì)計(jì)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(guó)會(huì)計(jì)dissertation代寫(xiě)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(yè)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(yè)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(guó)會(huì)計(jì)實(shí)務(wù)體系對(duì)英聯(lián)邦國(guó)家有著重要影響
在歷史上曾經(jīng)對(duì)于美國(guó)的會(huì)計(jì)發(fā)展有著重大影響,而美國(guó)會(huì)計(jì)的發(fā)展對(duì)英國(guó)會(huì)計(jì)模式的發(fā)展有著重大影響#p#分頁(yè)標(biāo)題#e#
英國(guó)加入歐盟,在歐盟一體化過(guò)程中又受歐盟會(huì)計(jì)模式的影響
第一.通過(guò)公司法管理公司的事務(wù),包括對(duì)公司財(cái)務(wù)會(huì)計(jì)和報(bào)告的要求
1.是區(qū)別于美國(guó)會(huì)計(jì)模式的最主要的特征
2.公司法有著很長(zhǎng)的歷史,但是對(duì)于現(xiàn)在影響較大的有幾次修訂,英國(guó)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(cái)務(wù)信息披露的要求;
(2).在加入歐盟后便與歐盟的會(huì)計(jì)指令和準(zhǔn)則有了趨同的趨勢(shì)
(3)歐盟關(guān)于財(cái)務(wù)方面的指令有4,7,8號(hào)指令,4號(hào)指令關(guān)于年度會(huì)計(jì)報(bào)表的決算,也是 財(cái)務(wù)報(bào)表的編制和發(fā)布,而7號(hào)是關(guān)于合并財(cái)務(wù)報(bào)表
4.(1)英國(guó)在1981年根據(jù)4號(hào)指令修訂了其財(cái)務(wù)會(huì)計(jì)準(zhǔn)則
(2)1981年還規(guī)定了會(huì)計(jì)計(jì)量原則
5.1989年根據(jù)4號(hào)指令修訂了公司法,規(guī)定要求編制合并財(cái)務(wù)報(bào)表
而關(guān)于如何具體的進(jìn)行合并問(wèn)題則由民間機(jī)構(gòu)進(jìn)行制定的財(cái)務(wù)會(huì)計(jì)準(zhǔn)則進(jìn)行規(guī)定
這也是英國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則的最為明顯的特征,而財(cái)務(wù)報(bào)告的編制是其基礎(chǔ),也是財(cái)務(wù)會(huì)計(jì)準(zhǔn)則制定的基礎(chǔ),不能夠違反.
第二.會(huì)計(jì)準(zhǔn)則的制定
1.權(quán)威性不及美國(guó),也不像美國(guó)的那樣多
2.在第二次世界大戰(zhàn)時(shí),英國(guó)的會(huì)計(jì)準(zhǔn)則制定的特點(diǎn);與美國(guó)的相似和不同之處,英國(guó)不像美國(guó),美國(guó)有全國(guó)性的注冊(cè)會(huì)計(jì)師協(xié)會(huì),而是由區(qū)域性的會(huì)計(jì)協(xié)會(huì)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(huì)產(chǎn)生影響.
3.20世紀(jì)60年代,回顧英國(guó)會(huì)計(jì)職業(yè)組織的加入過(guò)程, 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則沒(méi)有美國(guó)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(dú)立的民間機(jī)構(gòu)制定會(huì)計(jì)準(zhǔn)則。
會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì),和財(cái)務(wù)報(bào)告理事會(huì)由25名理事及觀(guān)察員組成,以促進(jìn)其影響和加大社會(huì)基礎(chǔ),另外也具有了更加獨(dú)立的地位。
5.政府對(duì)會(huì)計(jì)行業(yè)的監(jiān)管及對(duì)會(huì)計(jì)審計(jì)準(zhǔn)則的制定進(jìn)行考察
6.英國(guó)會(huì)計(jì)準(zhǔn)則制定的成果
(1).英國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)的財(cái)務(wù)會(huì)計(jì)準(zhǔn)則制定成果
(2).沒(méi)有涉及之處則直接接受?chē)?guó)際財(cái)務(wù)會(huì)計(jì)準(zhǔn)則,也決定不再制定新的財(cái)務(wù)會(huì)計(jì)準(zhǔn)則
第三.真實(shí)和公允
1.很多人認(rèn)為這個(gè)特點(diǎn)也是英國(guó)會(huì)計(jì)模式的基本特征
2.真實(shí)和公允也加入了歐盟的4號(hào)指令里
3.但是并沒(méi)有關(guān)于真實(shí)和公允的確切含義,可以說(shuō)真實(shí)和公允更多的要考注冊(cè)會(huì)計(jì)師的主觀(guān)判斷,當(dāng)然該理念對(duì)英國(guó)的審計(jì)準(zhǔn)則的制定也有著較大的影響.
第四.英國(guó)的會(huì)計(jì)職業(yè)組織
1.并沒(méi)有組成全國(guó)統(tǒng)一的組織,有哪些會(huì)計(jì)職業(yè)團(tuán)體
2.英國(guó)的會(huì)計(jì)職業(yè)團(tuán)體相互聯(lián)系而各自獨(dú)立
3.注冊(cè)會(huì)計(jì)師協(xié)會(huì)也即注冊(cè)會(huì)計(jì)師特許協(xié)會(huì)還有管理會(huì)計(jì)師特許協(xié)會(huì),關(guān)于特許以及御準(zhǔn)的含義
4.英國(guó)會(huì)計(jì)職業(yè)界相當(dāng)龐大,與會(huì)計(jì)緊密相連的是審計(jì),而審計(jì)準(zhǔn)則的則由會(huì)計(jì)職業(yè)團(tuán)體協(xié)商委員會(huì)制定,回顧美國(guó)的審計(jì)標(biāo)準(zhǔn)的制定,美國(guó)開(kāi)始由注冊(cè)會(huì)計(jì)師協(xié)會(huì)制定,其后也有專(zhuān)門(mén)的機(jī)構(gòu)制定,英國(guó)的審計(jì)標(biāo)準(zhǔn)還有審計(jì)指南由英國(guó)會(huì)計(jì)職業(yè)團(tuán)體協(xié)商委員會(huì),還有其他的協(xié)會(huì)制定和發(fā)行,介紹該協(xié)會(huì)的組成結(jié)構(gòu)#p#分頁(yè)標(biāo)題#e#
第五.重新構(gòu)造公司對(duì)外財(cái)務(wù)報(bào)告
1.英國(guó)跟美國(guó)相似的地方:都比較注重財(cái)務(wù)會(huì)計(jì)概念和理念的研究,其會(huì)計(jì)準(zhǔn)則也來(lái)自實(shí)務(wù).如果沒(méi)有財(cái)務(wù)框架的支持,這些財(cái)務(wù)準(zhǔn)則的質(zhì)量也得不到保證
2.英國(guó)的財(cái)務(wù)會(huì)計(jì)理念的研究也得到了很大的成果,財(cái)務(wù)概念原則公告,介紹其內(nèi)容.
共五個(gè)方面的要求
3.與美國(guó)的財(cái)務(wù)概念公告是很相似的,而更接近于國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)的編制財(cái)務(wù)報(bào)表的框架.介紹英國(guó)財(cái)務(wù)報(bào)告原則公告的內(nèi)容。
第六.關(guān)于在會(huì)計(jì)計(jì)量中支持現(xiàn)行成本會(huì)計(jì).
1.在1980年發(fā)布16號(hào)標(biāo)準(zhǔn)會(huì)計(jì)實(shí)務(wù)公告,關(guān)于物價(jià)變動(dòng)會(huì)計(jì)。
英國(guó)的物價(jià)變動(dòng)會(huì)計(jì)與美國(guó)的物價(jià)變動(dòng)會(huì)計(jì)不是很一樣的.美國(guó)和國(guó)際會(huì)計(jì)準(zhǔn)則里面關(guān)于物價(jià)變動(dòng)會(huì)計(jì)只是把物價(jià)變動(dòng)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(lái)提供的.而英國(guó)并不是將現(xiàn)行成本會(huì)計(jì)報(bào)表作為歷史成本會(huì)計(jì)報(bào)表的補(bǔ)充,還將現(xiàn)行成本會(huì)計(jì)作為基本的報(bào)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(huì)計(jì)作為補(bǔ)充,兩個(gè)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(huì)經(jīng)管責(zé)任和增值表
1.公司報(bào)告目標(biāo)
2.跟會(huì)計(jì)有關(guān)的增值表
英國(guó)是歐共體的成員,法國(guó)和德國(guó)也是歐共體的成員,在很多地方跟英國(guó)相似,也有些地方不同,而與美國(guó)的財(cái)務(wù)會(huì)計(jì)準(zhǔn)則也有著相類(lèi)似的特征
第八.英國(guó)與美國(guó)類(lèi)似的環(huán)境因素和基本上類(lèi)同的會(huì)計(jì)實(shí)務(wù)體系
主要表現(xiàn)在:
1.都具有在發(fā)達(dá)國(guó)家最為強(qiáng)大的國(guó)際資本市場(chǎng),都以為投資者和潛在投資者提供真實(shí)公允的信息為財(cái)務(wù)報(bào)告的主要目標(biāo)
2.在財(cái)務(wù)報(bào)告慣例上,同屬于”側(cè)重商業(yè)慣例和實(shí)用主義的微觀(guān)基礎(chǔ),這起源于英國(guó),傳播到美國(guó),美國(guó)后來(lái)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(huì)計(jì)準(zhǔn)則的執(zhí)行營(yíng)造一個(gè)較寬松的法律環(huán)境;
4.稅法會(huì)計(jì)要求多處與會(huì)計(jì)準(zhǔn)則相背離,企業(yè)財(cái)務(wù)報(bào)表中也往往出現(xiàn)巨額的遞延稅項(xiàng);
5.都有著比較強(qiáng)大的會(huì)計(jì)職業(yè)界,長(zhǎng)期以來(lái)有會(huì)計(jì)職業(yè)界組織主導(dǎo)會(huì)計(jì)準(zhǔn)的制定和發(fā)布;
6.會(huì)計(jì)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(jì)規(guī)程、后續(xù)教育制度和記錄懲戒機(jī)制。
英國(guó)dissertation網(wǎng)當(dāng)然,兩國(guó)會(huì)計(jì)實(shí)務(wù)體系間的差異還是存在的,但可以說(shuō)是非基本的,至少是并非尖銳對(duì)立的,如:
1.英國(guó)會(huì)計(jì)準(zhǔn)則傾向于原則基礎(chǔ),而美國(guó)傾向于規(guī)則基礎(chǔ);
2英國(guó)對(duì)財(cái)務(wù)報(bào)告的透明度,經(jīng)濟(jì)交易處理中強(qiáng)調(diào)“實(shí)質(zhì)重于形式”,反對(duì)利用會(huì)計(jì)方法謀求“利潤(rùn)平穩(wěn)化”等,都不如美國(guó)那樣旗幟鮮明,或者說(shuō),它應(yīng)對(duì)客觀(guān)因素的敏感度不如美國(guó)。#p#分頁(yè)標(biāo)題#e#
3.但是,英國(guó)卻有比美國(guó)深厚的文化底蘊(yùn),因此,在某些領(lǐng)域有超越美國(guó)的周到縝密之處,如物價(jià)變動(dòng)會(huì)計(jì)中的現(xiàn)行成本模式設(shè)計(jì),增值表的構(gòu)思和全面報(bào)告已確認(rèn)未實(shí)現(xiàn)的損益的思路等。
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