澳洲ACT301作业代写，当代会计理论Assignment代写
来自澳洲代写的顾客授权发布的Accounting Theory and Contemporary Issues，ACT301作业要求片段，为保护顾客隐私，我们不会将ACT301的答案或sample发布在网站，我们曾经写过ACT301及相关的Accounting Theory and Contemporary Issues类型课程的很多作业及考试、如果你也需要代写这个课程的作业请联系客服WX:QQ 7878393 ，ExcellentDue的代写服务覆盖全球华人留学生，可以为澳大利亚的如：悉尼、墨尔本、布里斯班、阿德莱德、珀斯等地的学生提供非常准时精湛的服务，小作业assignment代写、essay代写，享适时优惠，project、paper代写、论文代写支持分期付款，网课代修、exam代考预约时刻爆单中赶紧来撩。
由于世界各地的会计准则制定者通常会考虑他们制定的会计准则可能带来的经济和社会后果，因此有人认为，根据会计准则制定的报告不能被认为是中立或无偏见的。要求。你同意这种观点吗？这种观点是否与会计概念框架项目中通常提倡的定性属性一致？
Task
Questions
1. Because accounting standard-setters throughout the world typically consider the potential economic and social consequences of the accounting standards they develop, it has been argued that reports developed in accordance with the accounting standards cannot be considered neutral or unbiased.
Required:
Do you agree with this perspective? Is this perspective consistent with the qualitative attributes typically promoted in accounting conceptual framework projects?
2. The website of the FASB (www.fasb.org ) has a section entitled ‘Facts about PASS’, in which there is information about how accounting standards are developed (as accessed in late 2013). In part, it states:
Mission The mission of the FASB is to establish and improve standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides decision-useful information to investors and other users of financial reports. That mission is accomplished through a comprehensive and independent process that encourages broad participation, objectively considers all stakeholder views, and is subject to oversight by the Financial Accounting Foundation’s Board of Trustees.
Standards-Setting Process The FASB accomplishes its mission through a comprehensive and independent process that encourages broad participation, objectively considers all stakeholder views, and is subject to oversight by the Financial Accounting Foundation’s Board of Trustees. The Rules of Procedure describe the FASB’s operating procedures, including the due process activities that are to be open to public participation or observation to provide transparency into the standards-setting process. In particular, the Rules of Procedure describe:
The organization in which the FASB operates The FASB mission, how the mission is accomplished, and related principles that guide the Board’s standards-setting activities. The operating procedures of the FASB, including the responsibilities of the Chairman, the composition of the FASB technical staff, the role of advisory groups including the Emerging Issues Task Force, and the role of public forums in our due process. Our various forms of communications, including the form and content of Accounting Standards Updates, Exposure Drafts, and Concepts Statements. Protocols for meetings of the FASB and voting requirements. Rules governing public announcements and the kinds of information made broadly available to the public. A high-level overview of the standards-setting process as established by the Rules of Procedure follows. The nature and extent of the Board’s specific research and outreach activities will vary from project to project, depending on the nature and scope of the reporting issues involved.
1. The Board identifies a financial reporting issue based on requests/recommendations from stakeholders or through other means.
2. The FASB Chairman decides whether to add a project to the technical agenda, after consultation with FASB Members and others as appropriate, and subject to oversight by the Foundation’s Board of Trustees.
3. The Board deliberates at one or more public meetings the various reporting issues identified and analyzed by the staff.
4. The Board issues an Exposure Draft to solicit broad stakeholder input. (In some projects, the Board may issue a Discussion Paper to obtain input in the early stages of a project.)
5. The Board holds a public roundtable meeting on the Exposure Draft, if necessary.
6. The staff analyses comment letters, public roundtable discussion, and any other information obtained through due process activities. The Board redeliberates the proposed provisions, carefully considering the stakeholder input received, at one or more public meetings.
7. The Board issues an Accounting Standards Update describing amendments to the Accounting Standards Codification.
Required:
Given the process involved in developing accounting standards which involves asking constituents to make submissions on exposure drafts do you think that accounting standards developed within the United States would be the same as accounting standards developed in another country? Provide an explanation for your answer.
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