British Accounting Review Research Register [14]
论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-06-13编辑:lzm点击率:25865
论文字数:12438论文编号:org201406132228217303语种:英语 English地区:中国价格:免费论文
关键词:British Accounting英国会计论文范文课程作业International Accounting
摘要:Revaluation impairment, starting with the asset had previously been estimated value of owner's equity account, crediting of Health, less than some of the year and then charged to the profit and loss.
ntants Association or the local Certified Public Accountants Association.
Each country has the stipulation about the surveillance of member continuation education training. The main contents are as follows: one of them is the provision for the storage of continuation education certification and its related data. If it requests the member to take care of the related proof, the storage life is usually varied from 2 years to 10 years. (see diagram 6) the Hong Kong Institute of Accountants stipulates that it can be kept for 2 years, ACCA for 3 years, CICAI for 5 years, AICPA for 10 years. ICAEW provides that the training proof issued by the Accounting firm must be reserved by the Accounting firm, while AICPA provides that the provider of continuing professional education must take care of the related data.
Diagram 7 is the comparison of the stipulation about the inspection on the carrying on the training of continuing professional education. All associations make their requirements on the inspection, but they are not exactly the same. Some of them such as ACCA, ICAEW and Institute of Charted Accountant in Australia adopt means of the inspection and spot-check to inspect the execution of the training of continuing professional education. Others take the way that members declare by themselves and associations randomly choose some of them to check. For example, it stipulates that it is examined by the association of charted accountants in Holland; it is randomly inspected by registration department in Hong Kong; it is checked by council of the association in Canada. Another provision is about the request for the provider of continuing professional education. AICPA proposes rules to the provider of continuing professional education to strengthen training quality.
The seven diagrams above show us each country has a set of complete system in accountant continuing education. Various countries act differently according to own national condition, and IES is not a compulsory implementation criterion. Various accountant environments, different cultural and political contexts, and many other factors cause system in accountant continuing education of each nation accountant to be different. Diagram 1 manifests that the number of country which supports international accounting education increases year by year and the coverage of international accounting education expands year by year. Whether international accounting education can be unified or not has not been known yet. However, the unification of international education criterion will inevitably bring some advantages and disadvantages. International well-known major industries nowadays basically disclose financial reporting every year according to IFRS. What they need is the accounting personnels who can unceasingly understand the dynamic current of international accounting. The goal of IAESB is to maintain certificated public accountants’ specialized competent ability. They follow closely to the latest dynamic current of international accounting to formulate IES. But unification of international accounting education criterion like IFRS also faces many hindrances. At present accounting system of each country is different. The goal of accounting postulates, basic principles and methods of accountant, the type, the form and the establishment method of financial reporting, the accounting terminology meaning and so on also vary. Besides, the different economic system, the various econo
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