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.#p#分页标题#e#

5. The government regulation, and the accounting industry of accounting and auditing standards formulated the investigation

6. The English accounting standards formulated by the results

(1). The British financial accounting standards board of financial accounting standards make achievements

(2). Is not involved in the place is directly accept international financial accounting standards, also decided not to make new financial accounting standards

The third. True and fair

1. A lot of people think that this feature is also the basic characteristics of the English accounting mode

2. True and fair also joined the European Union in the number four instructions

3. But not about true and fair view of the exact meaning, can say true and fair more should take an examination of the CPA subjective judgment, of course, the idea to Britain's auditing standards formulated the also has a major influence.

4. Britain's accounting professional organization

1. And not yet formed the national unified organization, what are the accounting profession

2. Britain's accounting professional groups are contact and independent

3. An institute of certified public accountants that registered accountants charter association and the management accountant franchise association, about charter and the meaning of the royal assent

4. Britain the accounting profession were bulky, and accounting connected is audit, and auditing standards of accounting professional groups will be made by the committee for consultation, review of the audit standards, the United States began by certified public accountants to formulate, then also have a special agency to develop, British auditing standards and audit guidelines by the British accounting professional groups consultative committee, is there any other association formulated and issued, introduce the association's structure

The fifth. Re-structuring company external financial reports

1. With the British in common: all comparison pay attention to financial accounting concept and idea of the research, the accounting standards also comes from practice. If no financial framework support, these financial rules of it is hard to ensure quality

2. Britain's financial and accounting concept research also got a lot of achievements, financial concept principle announcement, introduces the content.

Five aspects of the requirements

3. And the United States announced financial concept is very similar, and more close to the international accounting standards board of the preparation of financial statements framework. Introduce British financial report, the content of the announcement of principle.

Sixth. In accounting measurement in support of the cost accounting.

1. Released in 1980 number 16 standard accounting practice advisory, about price changes accounting.

Britain's price changes with the United States accounting of prices of accounting is not very much the same. The United States and the international accounting standards about price changes in accounting is just the price changes information as supplementary information, while the main information or by historical cost as the principle to provide. And Britain was not the current cost accounting statements will be as a historical cost accounting statements of supplement, will the current cost accounting as basic statements. And, of course, can also will be the historical cost as the main method, and the current cost accounting as complement, two methods can choose.#p#分页标题#e#

2. The idea of the historical background, SangDiLan this and high inflation rate, in the inflation rate lower then change method shall be abolished

Seventh. About social management responsibility and value-added table

1. The company reported target

2. The value of the table with accounting

Britain is the members of the European Union, France and Germany and the European Union members, and in many places with British similar, also some place is different, with the United States and the financial accounting standards also has similar features

The eighth. Britain and the United States similar environmental factors and basically similar practical accounting system

Mainly displays in:

1. Have the most powerful in the developed countries of the international capital market, that investors and potential investors with a true and fair information for the main goal of the financial report

2. In a financial report convention, belong to the "focusing on business practices and pragmatism the micro basis, which originated in the United Kingdom, spread to the United States, the United States has come;

3. Belong to the unwritten law system for the folk organization in the official support and under the supervision of the implementation of the accounting standards formulated build a more relaxed legal environment;

4. Accounting tax law and accounting standards requirements in departure from, the enterprise in the financial statements often also huge deferred taxes;

5. All have more powerful the accounting profession, for a long time have the accounting profession organization leading drawing out the standard of accounting and release;

6. The accounting profession organization has a more perfect self-discipline mechanism, and have a perfect professional ethics, the audit procedures, the follow-up education system and records and punishment mechanism.

Of course, the two countries, the differences between accounting practice system still exists, but it is basic, at least, is not sharp opposition, such as:

1. The English accounting standards tend to basic principle, and the United States tend to rule base;

Two British for financial report the transparency of the economic transaction processing stressed that "essence on form", opposed to using accounting method "profit smooth change" seeking etc, it is not as bright as the United States flag, or, rather, it to the sensitivity of the objective factors than the United States.

3. But, Britain has than the American deep cultural inside information, therefore, in some areas have surpassed the United States the place of thoughtful meticulous, such as price changes the current accounting cost model design, value-added table and the idea of comprehensive report confirmed that the unrealized profit and loss of the train of thought.

英国会计实务体系对英联邦国家有着重要影响
在历史上曾经对于美国的会计发展有着重大影响,而美国会计的发展对英国会计模式的发展有着重大影响#p#分页标题#e#
英国加入欧盟,在欧盟一体化过程中又受欧盟会计模式的影响
第一.通过公司法管理公司的事务,包括对公司财务会计和报告的要求
1.是区别于美国会计模式的最主要的特征
2.公司法有着很长的历史,但是对于现在影响较大的有几次修订，英国的公司法在修订后是并行的
3.1948年公司法的规定
(1).公司法的适用范围和关于财务信息披露的要求；
(2).在加入欧盟后便与欧盟的会计指令和准则有了趋同的趋势
(3)欧盟关于财务方面的指令有4，7,8号指令,4号指令关于年度会计报表的决算,也是 财务报表的编制和发布,而7号是关于合并财务报表
4.(1)英国在1981年根据4号指令修订了其财务会计准则
(2)1981年还规定了会计计量原则
5.1989年根据4号指令修订了公司法,规定要求编制合并财务报表
而关于如何具体的进行合并问题则由民间机构进行制定的财务会计准则进行规定
这也是英国财务会计准则的最为明显的特征,而财务报告的编制是其基础,也是财务会计准则制定的基础,不能够违反.
第二.会计准则的制定
1.权威性不及美国,也不像美国的那样多
2.在第二次世界大战时,英国的会计准则制定的特点；与美国的相似和不同之处,英国不像美国,美国有全国性的注册会计师协会,而是由区域性的会计协会组成,所以ICAEW所制定的只适用与本领域,而与其他领域不会产生影响.
3.20世纪60年代,回顾英国会计职业组织的加入过程, 财务会计准则没有美国的那样大的影响力,而是在自己的领域之内才有影响.
4.由独立的民间机构制定会计准则。
会计标准委员会，和财务报告理事会由25名理事及观察员组成，以促进其影响和加大社会基础，另外也具有了更加独立的地位。
5.政府对会计行业的监管及对会计审计准则的制定进行考察
6.英国会计准则制定的成果
（1）.英国财务会计准则委员会的财务会计准则制定成果
(2).没有涉及之处则直接接受国际财务会计准则,也决定不再制定新的财务会计准则
第三.真实和公允
1.很多人认为这个特点也是英国会计模式的基本特征
2.真实和公允也加入了欧盟的4号指令里
3.但是并没有关于真实和公允的确切含义,可以说真实和公允更多的要考注册会计师的主观判断,当然该理念对英国的审计准则的制定也有着较大的影响.
第四.英国的会计职业组织
1.并没有组成全国统一的组织,有哪些会计职业团体
2.英国的会计职业团体相互联系而各自独立
3.注册会计师协会也即注册会计师特许协会还有管理会计师特许协会,关于特许以及御准的含义
4.英国会计职业界相当庞大,与会计紧密相连的是审计,而审计准则的则由会计职业团体协商委员会制定，回顾美国的审计标准的制定,美国开始由注册会计师协会制定,其后也有专门的机构制定,英国的审计标准还有审计指南由英国会计职业团体协商委员会,还有其他的协会制定和发行,介绍该协会的组成结构#p#分页标题#e#
第五.重新构造公司对外财务报告
1.英国跟美国相似的地方:都比较注重财务会计概念和理念的研究,其会计准则也来自实务.如果没有财务框架的支持,这些财务准则的质量也得不到保证
2.英国的财务会计理念的研究也得到了很大的成果，财务概念原则公告,介绍其内容.
共五个方面的要求
3.与美国的财务概念公告是很相似的,而更接近于国际会计准则委员会的编制财务报表的框架.介绍英国财务报告原则公告的内容。
第六.关于在会计计量中支持现行成本会计.
1.在1980年发布16号标准会计实务公告,关于物价变动会计。
英国的物价变动会计与美国的物价变动会计不是很一样的.美国和国际会计准则里面关于物价变动会计只是把物价变动的信息作为辅助信息,而主要信息还是采用历史成本为原则来提供的.而英国并不是将现行成本会计报表作为历史成本会计报表的补充,还将现行成本会计作为基本的报表.当然,也可以将历史成本作为主要方法,而将现行成本会计作为补充,两个方法可以选择.
2.该理念的历史背景,桑迪兰兹和通货膨胀率高,在通货膨胀率降低之后则废止了改方法
第七.关于社会经管责任和增值表
1.公司报告目标
2.跟会计有关的增值表
英国是欧共体的成员,法国和德国也是欧共体的成员,在很多地方跟英国相似,也有些地方不同,而与美国的财务会计准则也有着相类似的特征
第八.英国与美国类似的环境因素和基本上类同的会计实务体系
主要表现在:
1.都具有在发达国家最为强大的国际资本市场,都以为投资者和潜在投资者提供真实公允的信息为财务报告的主要目标
2.在财务报告惯例上,同属于”侧重商业惯例和实用主义的微观基础,这起源于英国,传播到美国,美国后来居上了;
3.同属于不成文法体系,为民间组织在官方支持和监督下制定会计准则的执行营造一个较宽松的法律环境;
4.税法会计要求多处与会计准则相背离,企业财务报表中也往往出现巨额的递延税项；
5.都有着比较强大的会计职业界，长期以来有会计职业界组织主导会计准的制定和发布；
6.会计职业界组织都有着较完善的自律机制，有较完善的职业道德规范、审计规程、后续教育制度和记录惩戒机制。
英国论文网当然，两国会计实务体系间的差异还是存在的，但可以说是非基本的，至少是并非尖锐对立的，如：
1.英国会计准则倾向于原则基础，而美国倾向于规则基础；
2英国对财务报告的透明度，经济交易处理中强调“实质重于形式”，反对利用会计方法谋求“利润平稳化”等，都不如美国那样旗帜鲜明，或者说，它应对客观因素的敏感度不如美国。#p#分页标题#e#
3.但是，英国却有比美国深厚的文化底蕴，因此，在某些领域有超越美国的周到缜密之处，如物价变动会计中的现行成本模式设计，增值表的构思和全面报告已确认未实现的损益的思路等。