本文是英国Essay代写范文:财务报表的估价,主要讲述了集中于了解公允价值测量,它被用于会计测量。概述了全球危机及其对世界经济的影响。

英国Essay代写范文

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  当准备财务报表时,报告已经准备强调各种测量技术测量。本报告集中于了解公允价值测量,它被用于会计测量。它概述了全球危机及其对世界经济的影响。报告概述了在财务报告准备过程中,通过公允价值计量所带来的好处。这份报告的目的是讨论公允价值会计是否会对全球危机负责。该报告突显出在全球金融危机之后,采取的会计准则带来了新的发展。最后我们将关注绿色会计模型来衡量环保产品的成本和收益。

  会计核算是会计计算值形式的金钱或单位。基于历史成本,交易被记录在美元账户中。其他会计核算可以用体积表示,在直接劳动时间里,这可以用来计算开销成本会计系统。

  会计标准制定者感觉有财务报表编制的必要性,推动从历史成本会计计算资产和负债的公允价值计量。公允价值计量框架集,可以用来测量公允价值的资产,它披露公允价值的措施的细节。随着复杂问题需要判断之前使用标准程序——估计公允价值

  •需要检查是否存在活跃市场的资产和负债,如果存在,我们必须意识到定价市场参与者所使用的假设。

  •如果活跃市场不存在,应该决定适当的模型估计公允价值。

  •三个可接受的评估技术最合适的测量,需要被决定资产或负债的公允价值。

  The report has been prepared to highlight various measurement techniques involved in accounting measurements while preparing financial statements.This report focus on insight knowledge of fair value measurements used in accounting measurements.It outlines the Global Crisis and its effect on the world economy.The report outlines the benefit achieved by fair value measurement in financial report preparations.The objective of this report is to discuss if the Fair Value Accounting is responsible for global crisis.This report highlights new development taken by accounting standards in wake of global financial crisis.At last we will focus on Green Accounting model which measures the cost and benefits of environmental friendly product

  Accounting measurement is computation of accounting values in the form of money or units.Based on historical costs,transactions are recorded in the accounts in dollars.Other accounting measurements can be represented in volume like hours spent in direct labor and this can be used to calculate overhead in a cost accounting system.

  The standard accounting setters are feeling the necessity of having financial statement preparers so as to move ahead from historical cost accounting to calculating fair value measurement for assets and liabilities.Fair value measurement sets a framework that can be used to for measuring fair value of assets and it discloses details of the fair value measures.Following complex matters need to be judged before estimating the fair value using standard procedure-

  •Need to check if an active market exists for the asset and liability and if exists we must be aware of pricing assumptions used by market participants.

  •Appropriate model should be decided for estimating the fair value if the active market doesn't exists.

  •Most appropriate of the three acceptable valuation techniques need to be decided for measuring the fair value of the assets or liabilities.

  •We need to analyze level of subjectivity of inputs used in calculating fair value.

  Seeing to the current turbulent financial situations,the issues related to measurements of the fair value accounting was gradually attracting the attention of governments sectors,policy makers,practitioners,regulators,and the media.The role of standard setters and accounting principles were placed at the centre of the controversy after global crisis.

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