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英国会计论文代写-英国会计模式-The English accounting model(British account

英国会计模式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.

英国会计论文代写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.



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