The Well-regulated Accounting Regulation in Australia 英语论文 澳大利亚会计制度

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1、TheWell-regulatedAccountingRegulationinAustralia1.0.IntroductionLookingfromthereformingprocessanddevelopmentalcharacteristicsofAustralianaccountingregulation,ithascomplexitywithagreatdegreeinarrangementanddepartmentbefore1987.Astheoldregulationhadmadeharmfuleffectson

2、theoperationefficiencyandeffectofaccountingregulation,Australiangovernmenthasimplementedmanyreformsinaccountingsystem.Aftermakingsomeefforts,theyhaveformulatedthegovernment-ledaccountingsystemwhichhashelpedtocleanthecontradictionandresolvetheproblems.Forthisessay,the

3、authoragreethataccountinginAustraliaisappropriatelyregulated.Firstofall,abriefstatementaboutthebackgroundwillbegiven,andthentheregulationsystemofaccountinginAustraliawillbeintroduced.Followingthis,itwillstatethatthereiscomprehensiveaccountingpracticeinAustraliabefore

4、conclusion.2.0.ABriefStatementabouttheBackgroundAustraliaisacountrywithavastterritory,itisalsoafederalismcountrywheremanycompaniesareprivateinthesensethattheyarenotownedbythegovernment.Beforemakingreforms,PSASBisresponsibleforthepublicsectorsandAASBisinchargeofthepri

5、vatesectors.Aftercombinethemintooneunit(AASB),thisunithasbeenformulatinganddevelopingpoliciesthataresuitableforitseconomicdevelopment,anditisdirectlyundertheoversightofFRC.Intermsofthetechnicalworks,AASBmaintainshighindependence,otherdepartmentshavenorighttointerfere

6、intheseissues.Inaddition,theconsultationgroupisalsoestablishedtoaddresssomeissuessuchastechniqueproblem,workingplansandthescheduleofresearchproject(Rathbone,2010).3.0.TheSoundRegulationSystemofAccountinginAustraliaInAustralia,theregulationsystemofaccountingcanbewella

7、rranged,itcanbelistedasfollows:üThelawofcompanyThelawofcompanyisregardedasthesupremelawinaccountingarea,anditonlymakessomeregulationsofprinciple.Asfortheaccountingprincipleslistedinthelawofcompany,theyarelegallybindingandmustbestrictlyobserved.Withthedeepeningofrefor

8、m,itturnsouttobemoreaccurateandpragtical.Forinstance,inordertoevaluateacompany’sfinancialstanding,managersinthecompanymustprovideth