美国留学生金融学论文代写范文，本文主要讲述了当代国际金融现状和所遇到的问题，结合国际会计准则，为整合所有国家的经济将会采用IAS和IFRS的方向。
DueEssay作为10年老牌代写，自创建以来累计服务数万名海内外留学生。帮助这些留学生成功完成繁重的课业，也帮助他们顺利毕业。我们的服务不局限于Essay代写、Paoer代写、assignment代写等等，各专业、各种类型的留学论文我们都接，近年来的网课代修服务我们也做的风生水起，帮留学生们腾出了许多空闲时间，让他们有更多的时间去做自己的事。DueEssay国内外均开设实体公司，客服及各部门人数达上百人，客服部作为DueEssay的核心部门之一，工作人员都要通过严格的选拔和培训上岗。希望及时为您处理各类问题，给您最好的服务体验。
当代金融问题
Contemporary Issues in Finance
关于国际会计准则，第一个步骤可以追溯到1959年,当欧洲主要的创始合伙人公司的独立会计师敦促工作开始在这个问题上(崔霜,&温顺,1999)。自那时以来,会计和非会计组织的工作最终以国际会计准则委员会的设置(机构间常设委员会在1973年。1997年机构间常设委员会改变了结构”带来融合国家会计准则和实践和高质量的全球会计准则”。
近年来由于全球金融格局和会计政策的重大转变，趋同国际会计标准(IAS)与国际财务报告准则(IFRS)势头。商业环境的变化增加了全球竞争导致市场经济,和快速的技术变化。资本市场运作更有效地当投资者获得高质量的财务信息.
为整合所有国家的经济将会采用IAS和IFRS的方向，在全球经济环境中与它们相比较。对于一个公司很重要的是按照公认会计原则，准备财务报表(新闻出版总署)。但由于公司的业务并不局限到祖国，这是按照公认会计准则，必不可少的运作国家的金融账户,然后应协调所有这些报告整合的目的按照新闻出版总署的母公司所属的国家。这增加的费用准备财务报告,也很难使报告的部分按照新闻出版总署的所有国家。有效评估公司随后的会计标准的位置必须是相同的国家,为此,国际会计准则是由国际会计准则委员会发布。(IASC)
The very first steps towards international accounting standards date back to 1959,when a founding partner of a major European firm of independent accountants urged that work begin on this subject(Choi,Frost,&Meek,1999).Since then,the work of accounting and non-accounting organizations culminated in the setting up of the International Accounting Standards Committee(IASC)in 1973.In 1997 the IASC changed its structure to"bring about convergence between national accounting standards and practices and high quality global accounting standards."
Convergence with International Accounting standard(IAS)and International financial Reporting Standards(IFRS)has gained momentum in the recent years due to the global financial landscape and significant transformation of accounting policies.The changes in the business climate have increased global competition which results as market-based economies,and rapid technological changes.Capital markets operate more efficiently when investors have access to high quality financial information
For integrating the economy of the countries all the countries are going in the direction of adopting IAS and IFRS to make themselves comparable in the global economic environment.It is essential for a company to prepare the financial reports as per Generally Accepted Accounting Principle(GAPP)of the country.But since the business of the companies are not limited up to home country it is essential to make the financial accounts as per the GAAP of operational country and then it is required to reconcile all such reports for the purpose of consolidation as per GAPP of the country to which the parent belongs.This increase the cost of preparing the financial report and also it is difficult to make the segment of the report in as per the GAPP of all countries.For effective evaluating the position of the company the Accounting standards followed must be same in both the countries,and for this purpose the International Accounting Standards were issued by the International Accounting Standard Committee.(IASC)
IASC was the body which issued International Accounting Standards from 1973 to 2000.In 2001 IASC was replaced by International Accounting Standards Board(IASB).IASB is independent body and consists of members from nine different countries around the globe having variety of functional backgrounds.
International Financial Reporting Standards(IFRS),the new version of International Accounting Standards(IAS)are issued by International Accounting Standards Board(IASB).The International Accounting Standards Committee(IASC)Foundation,based in London,is the oversight body of the IASB and is governed by 22 trustees,chaired by former US Federal Reserve chairman.The IASC Foundation is funded by contributions from the major accounting firms,private financial Institutions and industrial companies throughout the world,central and development banks,and other International and professional organisations.
IASB adopted all the existing IAS(numbered 1 to 41)issued by IASC(before 2001)and decided that it will make amendments in the present IAS and all future standards issued will be called IRFS.IASB is reviewing the IAS and has amended as well as replaced some of them with new IFRS.Several interpretations of Standards have also been issued.Broadly,IFRSs refers to the entire body of IASB and IASC pronouncement.
EG1hao
