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引言人们普遍认为英国财务报表的编制与美国财务报表的编制在各方面都很相似。然而,事实并非如此。尽管两国语言相同,且都有主要的国际会计公司,会计政策与实务的发展在很多方面仍不尽相同。在英国,自1970年以来,会计职业团体已发布了24号标准会计实务公报,但仍有一些重要领域尚未公布会计准则。有些题目虽然在标准会计实务公报中囊括了,但是仍有多种会计处理被认为是可按受的。这种情况的存在是由标准会计实务公报的两个特点导致的: ·在一些情况下,一条标准会计实务公报中对于同一项目认可一种以上的会计处理(例如商誉和兼并的会计处理)。
INTRODUCTION It is generally accepted that the preparation of UK financial statements is very similar to the preparation of US financial statements in all aspects. However, it is not. Although the two languages are the same and there are major international accounting companies, the development of accounting policies and practices is still not the same in many aspects. In the United Kingdom, since 1970, the accounting professional body has issued the 24th standard accounting practice communique, but there are still some important areas in which accounting standards have not yet been published. Although some topics are covered in the standard accounting practice communique, there are still a number of accounting treatments that are considered acceptable. The existence of this situation is caused by the two characteristics of the Standard Accounting Practice Communiqué: In some cases, a standard accounting practice communique recognizes more than one accounting treatment for the same project (eg, goodwill and merger accounting) .