留学生会计理论本科课程作业怎么写 会计类留学生本科课程作业范文
论文题目：In respect of one extant International Accounting Standard, chosen from the list below, you are required to: a. Explain the key feature代写留学生论文s of the current accounting standard. You should use at least one illustrative example from a published set of financial statements to illustrate the effect of the standard. b.Analyse the rationale underlying, and the development of, the existing standard. c. 留学生论文Consider any criticisms of the existing standard and explain why some commentators consider the exist
论文语言：英语论文 English
论文专业：Advanced Accounting Theory & Practice
字数：2000
学校国家：英国
是否有数据处理要求：否
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论文用代写留学生硕士论文于：BA assignment 本科课程作业
补充要求和说明：
List of eligible accounting standards
The international standard on which your assignment is based should be drawn from the following list:
IAS 1 Presentation of Financial Statements
英文硕士论文代写IAS 12 Income Taxes
IAS 17 Leases
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 39 Financial Instruments: Recognition and Measurement
Requirements
This assignment will count 20% towards your final mark. Please submit a hard copy to the General Office and an electronic copy on blackboard by 5pm on Tuesday 17th April 2012.
The word limit is 2,000 words (+/- 20%). http://www.ukassignment.org/lxszy/ The essay should include a cover sheet with the same of the module number, essay title, word count and a list of references containing all the materials (books, academic articles and websites) you have consulted and quoted from. Please note that references follow a specific format (look at references in books and journal articles for guidance). Do not any circumstances copy material form any sources without referencing it, as this constitutes plagiarism and you will get a mark of 0%.
Suggested Reading
This assignment will require extensive research on the website of the International Accounting Standards Board (www.iasb.org).
Useful summaries of the development history of IASs and IFRSs can be found on the website www.iasplus.com.
Published financial statements can usually be found on the websites of large publically quoted companies under the heading investor information.
1. Introduction
Leases in IAS 17, as an important part of the extant international accounting standard published by IASB, has been studied in the paper so as to obtain an overall understanding of its advantages and disadvantages. Initially, the key features of leases which have been one importantly current accounting standard are explained, and then the financial reporting of the company named Unilever as the illustrative example is demonstrated to show the effect of the standard. Additionally, the rationale underlying and the development of leases are explained in details; finally, some criticisms of the existing standard on leases are taken into consideration, and subsequently the reasons why the commentators consider these are put forward.
2. Key Features of the current accounting standard for Leases
2.1 key features of the current accounting standard for leases
According to IAS17 on leases issued by IASB, leases are mainly composed of six parts which are objective, scope, definitions, classification of leases, transitional Provisions and effective date respectively. The key features of the current accounting standards for leases are as follows:
1) The objective of the accounting standard for leases is to “prescribe, for lessees and lessors, http://www.ukassignment.org/lxszy/ the appropriate accounting policies and disclosure to apply in relation to leases”
2) The scope of the accounting standard for leases is applied for all leases in accounting except for: “leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources; and licensing agreements for such items as motion picture films, video recordings, plays, manuscripts, patents and copyrights”.
3) A lease “is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership”.
4) Lessees regard finance leases as “assets and liabilities” in the balance sheet, and lease payments “under operating leased are recognized generally on a straight-line basis over the lease term” (International Accounting Standards Board, 2009).
5) Lessors regard finance leases as “receivables”. Lessors should “include initial direct costs incurred in negotiating a lease in the initial measurement of finance lease receivables”.