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英国留学生会计学论文-以印度为例看世界会计学的发展

时间:2014-07-17 09:07来源:www.ukthesis.org 作者:英国论文网 点击联系客服: 客服:Damien

前言 Introduction

在2005年,欧盟强制要求所有上市的公司必须遵守国际财务报告准则(IFRS),并要求他们做出相应的财务报表。这标志着国际会计标准委员会(美国国际安全顾问委员会)被承认其合法性的开端。

从那以后,国际财务报告准则开始迅速扩散到世界各个地方。最初开始执行的时候会有一些障碍,比如2004年年底,“支持国际财务报告准则的欧盟国家甚至没有可用的语言”。本研究考察了印度会计准则趋同于国际财务报告准则的发展进程和发展障碍。2011年4月1日开始,印度所有的上市公司,被要求按照国际财务报告准则的规定出示财务报表。这项研究还强调了像印度这样的国家需要在趋同于国际财务报告准则的同时克服当地公认的会计准则。

美国作家马克•吐温曾对印度进行过如下评论:“人类的摇篮,人类语言的发源地,历史的母亲,传说的祖母,人类语言传统的曾祖母。”

In the year 2005, European Union made it mandatory for all the companies which were listed have to comply with International Financial Reporting Standards (IFRS) requirements when presenting their financial statements. This marked the beginning when International Accounting standard Board (ISAB) was professed as “legitimate’’.

Ever since then IFRS has spread swiftly across the world. Initially there were few hindrances like by the end of year 2004 “full text of endorsed IFRS was not even available in several EU languages’’. This research examines the evolution and obstacles to convergence of Indian Accounting Standards to IFRS starting 1st April 2011 when all the listed companies in India, will be required to present their financial statements in accordance with IFRS regulations. This research also highlights the need for the country like India, to converge their Local GAAP to IFRS.

American Writer Mark Twain once commented on India and said “the cradle of the human race ,the birthplace of human speech ,the mother of history ,the grandmother of legend, and the great grandmother of human speech of the tradition.’’

India is now seen as one of the fastest growing economies in the world. The increase of number of Indian companies being listed at various stock exchanges may it be NASDAQ, NYSE or LSE, the takeovers of companies like Corus by TATA or the exponential increment of Foreign Direct Investment in the country does indicate that India is now the destination where everyone wants to be a part of it. The strong economic growth, technological advancements, inflows of foreign exchange and the ever-increasing interest of almost every nation to be a part of this growth embraces the requirement of a common language in financial statements. (Purvis, gernon, and Diamond [1991]).

Various studies done by researchers have concluded that “principle based standards are better enforced than rule based” and this becomes one of the reasons why harmonisation is becoming more and more essential. As far as advantages and disadvantages in adhering a common accounting rule there are still concerns within a country leave apart the issue of international convergence (Ray Ball, 2006).Only time will tell whether this convergence really serve the purpose or it was just a decision made in haste to be a part of so called IFRS “brand names’’ countries.

 

IFAC Compliance Programme

IFAC was founded in 1977 with New York as its Headquarters. Its initial purpose was “the development and enhancement of a coordinated worldwide accounting profession with harmonised standards”(brennan,1979). Presently it is “a global organisation for the accountancy profession” and as at 10th August 2009 IFAC has 158 members from 122 countries representing 2.5 million accountants. “Its formal mission is stated as being
 

“To serve the public interest,IFAC will continue to strengthen the worldwide accountancy profession and contribute to the development of strong international economies by establishing and promoting adherence to high quality professional standards ,furthering the international convergence of such standards and speaking out on public interest issues where the profession’s expertise is most relevant.(责任编辑:BUG)



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