Accounting Essay代写范文-国际会计准则理事会结构。本文是一篇留学生Accounting Essay写作参考，主要内容是讲述“对国际公认的高质量会计准则的需求巨大。国际会计准则理事会尽快提供这些准则至关重要。”下面是这篇Accounting Essay的全部内容，并附上Essay写作Required的相关要求和分值比例，供参考。
“There is overwhelming demand for high quality accounting standards that are internationally accepted. It is of the utmost importance that the IASB delivers these as quickly as possible.”
Required:
a) Outline the current structure of the IASB, highlighting the major influences and controls on it. (30%) 概述国际会计准则理事会的当前结构，强调对其的主要影响和控制。
b) Explain the main advantages of high quality, internationally accepted accounting standards and the main challenges the IASB faces in developing them. (50%) 解释国际公认的高质量会计准则的主要优势以及国际会计准则理事会在制定这些准则时面临的主要挑战。
c) Comment on the quotation above and give a conclusion on its validity. (20%) 对上述报价进行评论，并对其有效性作出结论。
ANSWER
a) The International Accounting Standards Board (hereafter “IASB”)[1] replaced the International Accounting Standards Committee on April 1 2001. This represented the culmination of a restructuring project based on the recommendations of the report Recommendations on Shaping IASC for the Future.[2] The IASB, which is based in London, is constituted by fourteen board members drawn from nine different countries, of whom twelve are full-time and 3 are part-time.
国际会计准则理事会（以下简称“IASB”）于2001年4月1日取代了国际会计准则委员会。这代表着根据报告《关于塑造IASC未来的建议》中的建议进行重组项目的高潮。国际会计准则理事会总部设在伦敦，由来自9个不同国家的14名董事会成员组成，其中12名为全职，3名为兼职。
The composition of the membership is as follows: a minimum of five former auditors, three former users of accounts, three former preparers of accounts, and one academic. The remaining two can be drawn from any of these backgrounds or from a different background.
成员组成如下：至少五名前审计师、三名前账户使用者、三名前任账户编制者和一名学者。其余两个可以从这些背景中的任何一个或不同的背景中提取。
The IASB is entrusted with the responsibility to establish International Financial Reporting Standards (IFRS) and its goal is to create conformity and compatibility around the world.[3] Its mission statement is to provide “high quality, understandable and enforceable global accounting standards”[4]. This is a substantial task, given that the accounting principles generally accepted in each individual country can in practice differ significantly between national jurisdictions.
国际会计准则理事会负责制定国际财务报告准则（IFRS），其目标是在全世界创造一致性和兼容性。其使命声明是提供“高质量、可理解和可执行的全球会计准则”。这是一项艰巨的任务，因为各国普遍接受的会计原则在实践中可能因国家司法管辖区而异。
The IASB is organised on the following lines. Its parental body, the IASC Foundation is an independent entity having two main arms, namely, the Trustees and the IASB, and in addition it incorporates the International Financial Reporting Interpretations Committee and a Standards Advisory Council. The 22 Foundation Trustees of the IASC are empowered to appoint members to the IASB, to exercise general oversight and administrative and managerial supervision, and to generate the funds needed to finance the operation. However it should be stressed that the IASB has sole and exclusive responsibility for establishing accounting standards.
国际会计准则理事会的组织结构如下。其母机构国际会计准则委员会基金会是一个独立实体，有两个主要部门，即受托人和国际会计准则理事会，此外，它还包括国际财务报告解释委员会和标准咨询理事会。国际会计准则委员会的22名基金会受托人有权任命国际会计准则理事会的成员，行使一般监督、行政和管理监督，并产生运作所需的资金。然而，应当强调的是，国际会计准则理事会对制定会计准则负有唯一和专属的责任。
The focus of the IASB is on the pursuit of a rolling work plan. The work plan is determined and updated at regular IASB meetings and reflects the objectives and broad timetable of the Memorandum of Understanding[5] between the IASB and the US Financial Accounting Standards Board (hereafter “FASB”) which lays down the so-called Roadmap for Convergence between IFRSs and US GAAP between 2006 and 2008.[6] The Memorandum of Understanding establishes goals that the IASB and FASB have agreed to achieve so as to facilitate the convergence of accounting standard-setting.[7] The long-term strategic priority of both the IASB and FASB remains the establishment of a common set of high quality global standards.
国际会计准则理事会的重点是制定滚动工作计划。该工作计划在国际会计准则理事会定期会议上确定和更新，并反映了国际会计准则委员会与美国财务会计准则委员会（以下简称“FASB”）之间谅解备忘录的目标和广泛时间表，该备忘录规定了2006年至2008年期间国际财务报告准则与美国公认会计准则之间的所谓趋同路线图。谅解备忘录确立了以下目标：国际会计准则委员会和美国财务会计准则委员会已同意实现这一目标，以促进会计准则制定的趋同。 国际会计准则理事会和财务会计准则理事会的长期战略重点仍然是建立一套共同的高质量全球标准。
b) The overarching goal of the IASB is the creation and maintenance of a set of understandable, enforceable and effective accounting standards for consistent application around the world. The object of this exercise is to attempt to guarantee both equivalence and transparency in certain universal financial statements compiled in different national jurisdictions across the globe by engineering a commensurate and smooth convergence of previously diverse national standards of accounting reporting..[8]
国际会计准则理事会的总体目标是创建和维护一套可理解、可执行和有效的会计准则，以便在全球范围内一致应用。这项工作的目的是通过设计一个与先前不同的国家会计报告标准相称且平滑的融合，试图保证在全球不同国家管辖区编制的某些通用财务报表的等效性和透明度
It is manifest that the achievement of such an end would facilitate international business and investment, reduce commercial risk and increase transparency, and improve the general quality of financial reporting around the world. The IASB has resolved that if consistently reliable and effective financial reporting infrastructure is to be established it must both embody and reflect four essential characteristics:[9]
显然，实现这一目标将促进国际商业和投资，减少商业风险，提高透明度，并提高世界各地财务报告的总体质量。国际会计准则理事会已决定，如果要建立持续可靠和有效的财务报告基础设施，它必须体现并反映四个基本特征：
1. It is deemed essential that settled accounting standards are consistent, comprehensive and founded on a transparent set of general principles which strive to guarantee that financial reports fairly and accurately reflect all background and underlying financial realities.
我们认为，已制定的会计准则必须一致、全面，并建立在一套透明的一般原则基础上，这些原则力求确保财务报告公平、准确地反映所有背景和基本财务现实。
2. Functional mechanisms must be put in place to ensure the adoption of efficient and effective corporate governance practices, and that in turn these should incorporate a condition for strict systems of internal control which serve to apply common accounting standards.
必须建立职能机制，确保采用高效和有效的公司治理做法，反过来，这些机制应包括一个条件，即建立严格的内部控制制度，以适用共同会计准则。
3. Auditing practices must be established in which the diverse users and prepares of accounts in the outside world can invest confidence and trust, and which categorically establish that undertakings produce reports which represent a true and fair view of their economic performance and overall financial state.
必须建立审计惯例，使外部世界的各种账户使用者和编制者能够投入信心和信任，并明确规定企业编制的报告能够真实、公平地反映其经济表现和整体财务状况。
4. It is necessary to implement a cogent surveillance and enforcement regime which ensures that the fundamental rules and principles as determined by the universally prevailing auditing and accounting standards are both respected and applied..
有必要实施令人信服的监督和执行制度，确保普遍适用的审计和会计准则确定的基本规则和原则得到尊重和适用。
The ‘Framework for the Preparation and Presentation of Financial Statements‘[10] was published by the IASB’s predecessor, the International Accounting Standards Committee in 1989. Popularly known as the Conceptual Framework, this document lays down the essential concepts to be adhered to in the production of financial statements for external appraisal and usage. The Framework deals with such matters as: qualitative characteristics of financial information; fundamental assumptions; objectives of financial statements; elements of financial statements; core components of financial statements; measurement of the items of financial statements; capital maintenance issues.[11]
“财务报表编制和列报框架”由国际会计准则理事会的前身国际会计准则委员会（International Accounting Standards Committee）于1989年发布。本文件俗称概念框架，规定了编制财务报表以供外部评估和使用时应遵循的基本概念。该框架涉及以下事项：财务信息的质量特征；基本假设；财务报表的目标；财务报表要素；财务报表的核心组成部分；财务报表项目的计量；资本维护问题
That said, it is worth emphasising that the Conceptual Framework is not accorded the full status of an accounting standard. The same can be said of the Statement of Principles of the UK Accounting Standards Board. This obviously constitutes a practical challenge because it renders application less certain and can result in a dilution of the principles it endeavours to entrench.
尽管如此，值得强调的是，概念框架并没有被赋予会计准则的完整地位。英国会计准则委员会的原则声明也是如此。这显然是一个实际挑战，因为它使应用程序不那么确定，并可能导致淡化它努力巩固的原则。
Despite this difficulty, the Framework guides the current work of the IASB in its development of contemplated International Financial Reporting Standards and it influences the IASB’s rolling review of established International Accounting Standards.. It is submitted that this modus operandi should encourage the harmonisation of accounting standards, and hone those procedures and regulations relevant to the presentation and substance of financial statements by setting down an underlying conceptual rationale for reducing the number of different accounting treatments allowed under international standards.
尽管存在这一困难，但该框架指导了国际会计准则理事会制定预期国际财务报告准则的当前工作，并影响了国际会计理事会对既定国际会计准则的滚动审查。有人认为，这种做法应鼓励会计准则的协调，并通过制定减少国际准则允许的不同会计处理数量的基本概念理由，完善与财务报表列报和实质内容相关的程序和条例。
The IASB faces a huge challenge in catering for the all the different classes of users of financial statements, who may seek to use those financial statements for a wide number of purposes. Given that users may include classes as diverse as, suppliers, lenders, trade creditors, investors (current and potential), employees, customers (current and potential), the general public and Government agencies, it is clear that the IASB has to take a vast array of different and sometimes competing interests into account in determining the appropriate rules of accounting.[12]
国际会计准则理事会在满足财务报表所有不同类别用户的需求方面面临着巨大挑战，这些用户可能会寻求将这些财务报表用于多种目的。鉴于用户可能包括供应商、贷款人、贸易债权人、投资者（当前和潜在）、员工、客户（当前和未来）、公众和政府机构等不同类别，显然，国际会计准则理事会在确定适当的会计规则时必须考虑到大量不同的、有时是相互竞争的利益。
c) It is very hard to argue with the quote under review, because there is manifestly considerable demand among, in particular accounts users, who rely upon accounts to guide a multiplicity of business and investment decisions, for high quality accounting standards that are both internationally accepted and respected and universally applied. Given that unarguable truth the second part of the quote is also clearly well founded. Of course it would be desirable to deliver improvements to accounting standards as soon as possible. This commentator can conceive of no reason to delay the introduction of what would represent a significant improvement in conditions of finance and trade, in particular given the increasing globalisation of business and commerce and the relative growth in the number of international transactions as opposed to national transactions with each passing year. In simple words, business is becoming ever more global and accounting standards must consolidate to reflect that new environment and practice.
很难对审查中的报价提出异议，因为在依赖账户来指导多种业务和投资决策的账户用户中，对国际公认、尊重和普遍适用的高质量会计准则的需求明显很大，尤其是账户用户。鉴于这一无可争议的事实，引述的第二部分也显然有充分的根据。当然，尽快改进会计准则是可取的。这位评论员认为没有理由推迟介绍金融和贸易条件的重大改善，特别是考虑到商业和商业日益全球化，以及国际交易数量相对于每年的国内交易数量的相对增长。简言之，商业正变得越来越全球化，会计准则必须整合以反映新的环境和实践。
The demand and determination to achieve high quality and internationally accepted accounting standards is perhaps best evidenced by the focused cooperation between accounting standard setting bodies witnessed in recent years. In 2004 the IASB started work on a project in partnership with the US FASB which is aimed at the development of a so-called common conceptual framework, in the hope of that such would facilitate the convergence and refinement of the existing frameworks of both accounting standards Boards.[13]
近年来，会计准则制定机构之间的重点合作或许最能证明实现高质量和国际公认会计准则的需求和决心。2004年，国际会计准则理事会开始与美国财务会计准则委员会合作开展一个项目，旨在制定所谓的共同概念框架，希望这将有助于两个会计准则委员会现有框架的趋同和完善。
Demand for tighter and more consistent accounting standards has also been fuelled by analysis of the high profile corporate collapses of companies like Enron and WorldCom in recent years.[14] Accountants were widely criticised for auditing errors in these cases, which have already proved the catalysts for a raft of new corporate governance regulations.. These huge corporate collapses and others of their ilk have not only given rise to increased demand for accounting standard improvement and consolidation but also underline the very real need for concerted action in this field.
In sum, it is submitted that the quote under review is well founded in both its primary assertions..
Accounting Essay对安然（Enron）和世通（WorldCom）等公司近年来高调倒闭的分析，也推动了对更严格、更一致的会计准则的需求。 会计师因在这些案件中的审计错误而受到广泛批评，这些案件已经证明是一系列新的公司治理法规的催化剂。这些大规模的公司倒闭和其他类似事件不仅增加了对会计准则改进和合并的需求，而且强调了在这一领域采取一致行动的真正必要性。
总之，我们认为，所审查的报价在其两个主要主张中都有充分的依据。本站提供各国各专业Essay写作指导服务，如有需要可咨询本平台。