代写coursework：创新企业中会计理论的认识研究

First, the new accounting standard-setting principles guiding philosophy   A British new corporate accounting standards system to follow the concept   Britain's new accounting standards formulated follow the "principles-based philosophy," while the old criteria to follow is "rule-oriented philosophy." Britain's new corporate accounting standards system use "principles-based philosophy" will be based on the idea, publish ideas, system design, content arrangement, technical standards, integration, new accounting standard system includes two parts: First, the basic guidelines. Second, the specific guidelines.   (2) the advantages and influence policy-driven philosophy   "Principles-based" yes on a particular object or transaction, matter of accounting, financial reporting proposed principles to be followed. It does not attempt to answer any questions or provide details for each possible rules, thus avoiding "rule-oriented, said" a lot of flaws, brought to the UK accounting work had a major impact.   (A) lay a British uniform accounting platform, with a recognized, consistent with the accounting standards to regulate science. (2) is conducive to international accounting harmonization will help to further optimize the investment environment in the UK, and comprehensively improve the level of opening up the United Kingdom. (3) In principle guiding concept, every business on the same matter may be based on different accounting professional judgment and use different accounting treatment. Therefore, the requirements for professional accounting personnel training, improve the quality of accounting practitioners. Second, the concept of convergence with international accounting standards     1. "International convergence" concept in the use of the new guidelines   In accordance with international rules, the new accounting standards system strictly define the elements of the definition clearly defines the elements of the accounting recognition criteria, highlighting the balance sheet items of the authenticity and reliability; while upholding the historical cost, and the introduction of fair value; new standards in accounting principles, to retain the importance of the principle of the principles of clarity, the role declined with the principle of prudence, substance over form principle role of trend growth, emphasizing the relevance of the importance of accrual and Historical cost accounting is no longer used as a basic principle. Therefore, changes in accounting principles is convergence with international standards. UK Accounting Standards Board and International Financial Reporting Standards Council has signed a "Joint Statement", the UK Accounting Standards and International Financial Reporting Standards Convergence given the fact that recognition and affirmation. In accounting principles, accounting measurement attributes and accounting policy choices and other aspects, the new accounting standards system draws on international accounting standards. However, convergence is not equal to equal, the disclosure of related party transactions, asset impairment losses reversed in part on the accounting treatment of government grants, the new accounting standards maintained "Britishness."     (2) the impact of the concept of convergence New accounting standards and international accounting standards convergence, Britain's capital market development milestones. Convergence with international accounting standards, and promote economic development in the UK, but also to achieve a British international accounting standards from passive to active convergence, mutual influence, and jointly promote together to improve the situation, reflecting the convergence both directions, but also the basic interaction thought, opened the UK accounting standard-setting bodies and equal dialogue between relevant international organizations, exchanges and consultations channel. So that investors have more confidence in the UK's capital markets and financial reporting, will attract more investors to invest in a wide range of UK businesses. Enhance the international influence British economy, helping British companies listed overseas. UK businesses to expand in international economic and trade activities. Third, the concept of balance concept     1. "Balance concept idea" and its application in the new guidelines New accounting standards system in the determination of revenue, the definition of accounting elements and balance sheet and income statement of the importance of understanding the use of "balance concept": that is normative criteria for certain transactions or events, the first specification thus types of transactions or events concerning the assets and liabilities arising from the recognition, measurement, and then based on the defined changes in assets and liabilities recognized in earnings, balance sheet emphasis on the income statement. Britain's new accounting standards and other aspects of accounting elements defined by the old criteria under the "revenue and expense outlook" to "balance concept." "New Accounting Standards for Enterprises No. 18 - Income Tax" Article 4 stipulates that enterprises in the acquisition of assets, liabilities, it shall determine its tax base; assets, the book value of liabilities and their tax bases are different, it shall confirm the resulting Deferred income tax assets or deferred tax liabilities. Deferred tax assets and deferred tax liabilities recognized in the balance is the concept embodied.   (2) balance the advantages and impact of concept ideas     (A) the relevant accounting information to better meet the needs of decision makers, more relevant New accounting standards system more attention than ever the quality of corporate assets, more emphasis on the balance sheet, the financial position of true and fair view, more emphasis on corporate earnings and asset operational efficiency model, not just the results of operations. Balance Concept Idea of ​​the corporate management of the enterprise to help the future development of enterprises will face the opportunities and risks make the right judgments, to help improve asset quality and operational efficiency. The information provided by enterprises to better meet the needs of policymakers, more relevant.     (2) improve business decision-making levels, reduce corporate profits manipulation, is conducive to long-term development of enterprises The new accounting standards for recognition, measurement and financial reporting structure, established a balance apparent core position, improve the quality of information assets and liabilities, and timely provision for asset impairment. Restrict short-term behavior of enterprises, breaking the traditional concept of pure profit assessment, avoiding some companies focus on the income statement, just chasing short-term interests. Requires enterprises only in equity (net assets) increased in the case, it indicates the enterprise value has increased.     Fourth, the concept of fair value measurement     1 Essence and measured at fair value in the use of the new guidelines In the new guidelines, basic principles, particularly increases and stressed the "fair value" measurement attribute. Fair value refers to the arm's length transaction, the transaction between knowledgeable, willing parties asset could be exchanged or a liability settled amount. Compared to the initial cost method to measure the cost, the fair value measurement emphasis on the valuation of assets to adhere to an objective measure to reflect the true value of assets. The actual value of the assets and other factors always change over time, compared to the cost of a static nature, the fair value reflects the value of the dynamic insist, this is a major breakthrough in the new guidelines and highlights. "Fair value" of the measurement attributes mainly in the "non-monetary asset exchange", "debt restructuring", "investment property", "biological assets", "share", "Financial Instruments Recognition and Measurement" and other specific criteria to get the application.     (2) the fair value of the concept and the advantages and effects (A) the use of fair value accounting information can effectively enhance the relevance of the information to help users make the right economic decisions. Enrich the accounting measurement system, after joining the WTO, a large influx of foreign capital, the United Kingdom, for futures, options, forward contracts and other derivative financial instruments, the fair value can only be recognized and measured accurately.     (2) the use of the concept of fair value to the enterprise risk and revaluation. Introduction of new standards in this concept while retaining a modest caution, taking into account the fair value has been misuse, on the one hand, the application of fair value is cautious, mainly in financial instruments, investment property, non-common under the control of mergers, debt restructuring and non-monetary assets exchange, we shall adopt; the other hand, have the appropriate fair value recognition provisions, moreover, many companies can not reach the relevant condition is not currently implemented fair value.   首先，新会计准则制定的指导原则理念   英国一家新的企业会计准则体系遵循的概念   英国新会计准则的制定遵循“以原则为基础的哲学”，而旧准则，遵循的是“以规则为导向的理念。”英国的新的企业会计准则体系使用“原则为基础的哲学”的想法，将根据发布思路，系统设计，内容安排，技术标准，整合，新的会计标准体系包括两部分：一是基本准则。二，具体的指导方针。   （2）政策驱动的优势和影响力理念   “基于原则”是对特定对象或交易，事项会计，财务报告提出应遵循的原则。它并不试图回答任何问题或提供为每个可能的规则的细节，从而避免了“规则导向的，说：”很多漏洞，英国会计工作带来了重大的影响。   （A）奠定了英国的统一的会计平台，一个公认的，一致的会计标准来规范科学。 （2）有利于国际会计协调将有助于进一步优化投资环境，在英国，全面提高对外开放英国。 （3）每一个企业就同一事项在指导原则的概念，可能会根据不同的会计专业判断，并使用不同的会计处理方法。因此，要求会计人员的专业培训，提高会计从业人员的质量。 二，与国际会计准则趋同的概念     1。 “国际融合”的概念，在使用新的指引 按照国际规则，新的会计准则体系的严格定义元素的定义明确界定的会计确认条件的元素，强调资产负债表项目的真实性和可靠性;坚持历史成本的同时，引入公平值;新标准会计原则，保留清晰的原则，原则的重要性，下降的作用与谨慎原则，实质重于形式的原则的趋势增长的作用，强调权责发生制和历史成本的重要性的相关性不再作为会计的一个基本原则。因此，会计原则变动与国际水平接轨。英国会计准则委员会和国际财务报告准则委员会签署了“联合声明”，英国会计准则及国际财务报告准则趋同的事实，认可和肯定。在会计原则，会计计量属性和会计政策的选择等方面，新的会计准则体系借鉴了国际会计准则。然而，收敛不等于平等，对关联方交易的披露，资产减值损失拨回部分政府补助的会计处理上，新会计准则保持“英国”。     （2）收敛的概念的影响， 新会计准则与国际会计准则趋同，英国的资本市场发展的里程碑。与国际会计准则的趋同，并在英国促进经济发展，同时也实现了英国的国际会计标准，从被动到主动衔接，相互影响，共同促进，共同提高的情况下，反映两个方向收敛，但也基本交互想，打开了英国会计准则制定机构和有关国际组织的交流和磋商渠道之间的平等对话。让投资者有更多的信心在英国的资本市场和财务报告，将会吸引更多的投资者投资于广泛的英国企业。增强国际影响力的英国经济，帮助英国公司在海外上市。英国企业扩大在国际经济和贸易活动。 第三，平衡概念的概念     1。 “平衡构想”，其应用在新的指引 新会计准则体系在确定的收益，会计要素的定义及资产负债表和利润表的“平衡理念”的重要性，了解使用：即某些交易或事项的规范性标准，因此，第一个规范类型有关的资产和负债的确认，计量，然后根据盈利，资产负债表强调对损益表中确认的资产和负债定义的变化所产生的交易或事项。英国的新会计准则与旧准则下的“收入和支出前景”等方面的会计要素定义“平衡”的概念。 “企业新会计准则第18号 - 所得税”第4条规定，企业在收购资产，负债时，应当确定其计税基础，资产，负债的账面价值与其计税基础不同，应确认由此产生的递延所得税资产或递延所得税负债。在资产确认的递延所得税资产和递延所得税负债是体现的概念。   （2）平衡的优势和影响力的概念思路     （一）相关的会计信息，以更好地满足决策者的需要，更相关 新会计准则体系更多的关注比以往任何时候都公司资产质量，更加注重资产负债表，财务状况的真实和公平的观点，更强调对企业盈利和资产运营效率模型，不只是经营的结果。资产概念的企业管理理念的企业，以帮助企业的未来发展将面临的机遇和风险做出正确的判断，有助于提高资产质量和运营效率。企业所提供的信息，以更好地满足决策者，更相关的需求。     （2）提高经营决策水平，减少企业利润的操纵，有利于企业的长远发展 新会计准则确认，计量和财务报表结构，建立平衡明显的核心地位，提高产品质量的信息资产和负债，并及时计提资产减值准备。限制企业的短期行为，打破了传统的纯利润评估的概念，避免一些公司注重对损益表，只是追逐短期利益。要求企业只有在权益（净资产）增加的情况下，它表明企业价值增加。     第四，公允价值计量的概念     1本质和使用新准则按公允价值计量 在新的指导方针，基本原则，尤其是增加和强调了“公允价值”计量属性。公允价值是指的公平交易中，熟悉情况并自愿的各方资产之间的交易可能被交换或债务清偿的金额。相对于初始投资成本的方法来衡量成本，公允价值计量强调坚持一个客观的衡量标准，以反映资产的真正价值，资产的估值。资产及其他因素的实际值总是随时间而改变，静态性质的成本相比，公允价值坚持动态的价值体现，这是一个重大突破，在新的指导方针和重点。 “公允价值”的计量属性主要集中在“非货币性资产交换”，“债务重组”，“投资物业”，“生物资产”，“共享”，“金融工具确认和计量”和其他具体标准得到应用。     （2）公允价值的概念和优点和效果 （一）公允价值会计信息的使用，可以有效地增强针对性的信息，帮助用户做出正确的经济决策。丰富的会计计量系统，加入WTO后，外资大量涌入，英国，期货，期权，远期合约及其他衍生金融工具，公允价值只能被认可和准确计量。     （2）使用企业风险和重估公允价值的概念。引言在这个概念的新标准，同时保持适度的谨慎，考虑到公允价值已被滥用，一方面，公允价值的应用是持谨慎态度，主要在金融工具，投资性房地产，非共同控制下的兼并，债务重组和非货币性资产交换，我们应当采纳;另一方面，有适当的公允价值确认的规定，而且，很多企业无法达到有关条件目前未实现公允价值。