英國會計模式The English accounting model

British accounting practice system has an important influence on the commonwealth

In the history of the United States had to has a significant effect on accounting development, and the United States the development of Britain's accounting of accounting pattern has a significant effect on the development of

Britain to join the European Union, in the eu integration process by the European Union and the influence of accounting pattern

The first. Through the company management company's affairs, including the corporate financial accounting and reporting requirements

1. The difference between accounting pattern in the United States is the most main characteristics

2. The company has a very long history, but for now affects a bigger have few revised, Britain in the revised company law is parallel

The provisions of the company law 3.1948 years

(1). The company law applicable range and financial information disclosure about the requirements;

(2). After joining the European Union in the European Union and the accounting and instructions and standards have the trend of convergence

(3) of the financial aspects of the eu about instructions,7,8 4, instructions, 4 instructions about annual accounting statements of the final accounts, also is the preparation of financial statements and release, and 7 is about the consolidated financial statements

4. (1) Britain in 1981 according to the no. 4 instructions revised its financial accounting standards

(2) 1981 and stipulated accounting measurement principles

5.1989 years according to 4 revised the instructions of the company law, regulations of the consolidated financial statements

And how about the specific problem is combined by non-governmental institutions of financial accounting standards are formulated by

This also is British financial accounting standards of the most obvious characteristics, and the financial report preparation is the base, is also the basis of financial accounting standards formulated, could not violated.

The second. Accounting regulation

1. Not as good as American authority, and not as much as the United States

2. In the second world war, Britain's accounting standards establishing characteristic; And the United States the similarities and differences between, Britain does not like the United States, the United States has a national association of certified accountants, but by regional accounting association composition, so ICAEW developed with this is only applicable to the field, and other areas will not have an impact.

英國會計dissertation代寫3.20 s, review the accounting professional organization to join Britain process, financial accounting standards no American that big influence, but in their fields to have influence within.

4. By independent non-governmental institutions for accounting standards.

Accounting standards committee, and financial reporting council by 25 directors and observer composition, in order to promote its influence and increase the social basis and in addition also has a more independent status.#p#分頁標題#e#

5. The government regulation, and the accounting industry of accounting and auditing standards formulated the investigation

6. The English accounting standards formulated by the results

(1). The British financial accounting standards board of financial accounting standards make achievements

(2). Is not involved in the place is directly accept international financial accounting standards, also decided not to make new financial accounting standards

The third. True and fair

1. A lot of people think that this feature is also the basic characteristics of the English accounting mode

2. True and fair also joined the European Union in the number four instructions

3. But not about true and fair view of the exact meaning, can say true and fair more should take an examination of the CPA subjective judgment, of course, the idea to Britain's auditing standards formulated the also has a major influence.

4. Britain's accounting professional organization

1. And not yet formed the national unified organization, what are the accounting profession

2. Britain's accounting professional groups are contact and independent

3. An institute of certified public accountants that registered accountants charter association and the management accountant franchise association, about charter and the meaning of the royal assent

4. Britain the accounting profession were bulky, and accounting connected is audit, and auditing standards of accounting professional groups will be made by the committee for consultation, review of the audit standards, the United States began by certified public accountants to formulate, then also have a special agency to develop, British auditing standards and audit guidelines by the British accounting professional groups consultative committee, is there any other association formulated and issued, introduce the association's structure

The fifth. Re-structuring company external financial reports

1. With the British in common: all comparison pay attention to financial accounting concept and idea of the research, the accounting standards also comes from practice. If no financial framework support, these financial rules of it is hard to ensure quality

2. Britain's financial and accounting concept research also got a lot of achievements, financial concept principle announcement, introduces the content.

Five aspects of the requirements

3. And the United States announced financial concept is very similar, and more close to the international accounting standards board of the preparation of financial statements framework. Introduce British financial report, the content of the announcement of principle.

Sixth. In accounting measurement in support of the cost accounting.

1. Released in 1980 number 16 standard accounting practice advisory, about price changes accounting.

Britain's price changes with the United States accounting of prices of accounting is not very much the same. The United States and the international accounting standards about price changes in accounting is just the price changes information as supplementary information, while the main information or by historical cost as the principle to provide. And Britain was not the current cost accounting statements will be as a historical cost accounting statements of supplement, will the current cost accounting as basic statements. And, of course, can also will be the historical cost as the main method, and the current cost accounting as complement, two methods can choose.#p#分頁標題#e#

2. The idea of the historical background, SangDiLan this and high inflation rate, in the inflation rate lower then change method shall be abolished

Seventh. About social management responsibility and value-added table

1. The company reported target

2. The value of the table with accounting

Britain is the members of the European Union, France and Germany and the European Union members, and in many places with British similar, also some place is different, with the United States and the financial accounting standards also has similar features

The eighth. Britain and the United States similar environmental factors and basically similar practical accounting system

Mainly displays in:

1. Have the most powerful in the developed countries of the international capital market, that investors and potential investors with a true and fair information for the main goal of the financial report

2. In a financial report convention, belong to the "focusing on business practices and pragmatism the micro basis, which originated in the United Kingdom, spread to the United States, the United States has come;

3. Belong to the unwritten law system for the folk organization in the official support and under the supervision of the implementation of the accounting standards formulated build a more relaxed legal environment;

4. Accounting tax law and accounting standards requirements in departure from, the enterprise in the financial statements often also huge deferred taxes;

5. All have more powerful the accounting profession, for a long time have the accounting profession organization leading drawing out the standard of accounting and release;

6. The accounting profession organization has a more perfect self-discipline mechanism, and have a perfect professional ethics, the audit procedures, the follow-up education system and records and punishment mechanism.

Of course, the two countries, the differences between accounting practice system still exists, but it is basic, at least, is not sharp opposition, such as:

1. The English accounting standards tend to basic principle, and the United States tend to rule base;

Two British for financial report the transparency of the economic transaction processing stressed that "essence on form", opposed to using accounting method "profit smooth change" seeking etc, it is not as bright as the United States flag, or, rather, it to the sensitivity of the objective factors than the United States.

3. But, Britain has than the American deep cultural inside information, therefore, in some areas have surpassed the United States the place of thoughtful meticulous, such as price changes the current accounting cost model design, value-added table and the idea of comprehensive report confirmed that the unrealized profit and loss of the train of thought.

英國會計實務體系對英聯邦國家有著重要影響
在歷史上曾經對于美國的會計發展有著重大影響,而美國會計的發展對英國會計模式的發展有著重大影響#p#分頁標題#e#
英國加入歐盟,在歐盟一體化過程中又受歐盟會計模式的影響
第一.通過公司法管理公司的事務,包括對公司財務會計和報告的要求
1.是區別于美國會計模式的最主要的特征
2.公司法有著很長的歷史,但是對于現在影響較大的有幾次修訂，英國的公司法在修訂后是并行的
3.1948年公司法的規定
(1).公司法的適用范圍和關于財務信息披露的要求；
(2).在加入歐盟后便與歐盟的會計指令和準則有了趨同的趨勢
(3)歐盟關于財務方面的指令有4，7,8號指令,4號指令關于年度會計報表的決算,也是 財務報表的編制和發布,而7號是關于合并財務報表
4.(1)英國在1981年根據4號指令修訂了其財務會計準則
(2)1981年還規定了會計計量原則
5.1989年根據4號指令修訂了公司法,規定要求編制合并財務報表
而關于如何具體的進行合并問題則由民間機構進行制定的財務會計準則進行規定
這也是英國財務會計準則的最為明顯的特征,而財務報告的編制是其基礎,也是財務會計準則制定的基礎,不能夠違反.
第二.會計準則的制定
1.權威性不及美國,也不像美國的那樣多
2.在第二次世界大戰時,英國的會計準則制定的特點；與美國的相似和不同之處,英國不像美國,美國有全國性的注冊會計師協會,而是由區域性的會計協會組成,所以ICAEW所制定的只適用與本領域,而與其他領域不會產生影響.
3.20世紀60年代,回顧英國會計職業組織的加入過程, 財務會計準則沒有美國的那樣大的影響力,而是在自己的領域之內才有影響.
4.由獨立的民間機構制定會計準則。
會計標準委員會，和財務報告理事會由25名理事及觀察員組成，以促進其影響和加大社會基礎，另外也具有了更加獨立的地位。
5.政府對會計行業的監管及對會計審計準則的制定進行考察
6.英國會計準則制定的成果
（1）.英國財務會計準則委員會的財務會計準則制定成果
(2).沒有涉及之處則直接接受國際財務會計準則,也決定不再制定新的財務會計準則
第三.真實和公允
1.很多人認為這個特點也是英國會計模式的基本特征
2.真實和公允也加入了歐盟的4號指令里
3.但是并沒有關于真實和公允的確切含義,可以說真實和公允更多的要考注冊會計師的主觀判斷,當然該理念對英國的審計準則的制定也有著較大的影響.
第四.英國的會計職業組織
1.并沒有組成全國統一的組織,有哪些會計職業團體
2.英國的會計職業團體相互聯系而各自獨立
3.注冊會計師協會也即注冊會計師特許協會還有管理會計師特許協會,關于特許以及御準的含義
4.英國會計職業界相當龐大,與會計緊密相連的是審計,而審計準則的則由會計職業團體協商委員會制定，回顧美國的審計標準的制定,美國開始由注冊會計師協會制定,其后也有專門的機構制定,英國的審計標準還有審計指南由英國會計職業團體協商委員會,還有其他的協會制定和發行,介紹該協會的組成結構#p#分頁標題#e#
第五.重新構造公司對外財務報告
1.英國跟美國相似的地方:都比較注重財務會計概念和理念的研究,其會計準則也來自實務.如果沒有財務框架的支持,這些財務準則的質量也得不到保證
2.英國的財務會計理念的研究也得到了很大的成果，財務概念原則公告,介紹其內容.
共五個方面的要求
3.與美國的財務概念公告是很相似的,而更接近于國際會計準則委員會的編制財務報表的框架.介紹英國財務報告原則公告的內容。
第六.關于在會計計量中支持現行成本會計.
1.在1980年發布16號標準會計實務公告,關于物價變動會計。
英國的物價變動會計與美國的物價變動會計不是很一樣的.美國和國際會計準則里面關于物價變動會計只是把物價變動的信息作為輔助信息,而主要信息還是采用歷史成本為原則來提供的.而英國并不是將現行成本會計報表作為歷史成本會計報表的補充,還將現行成本會計作為基本的報表.當然,也可以將歷史成本作為主要方法,而將現行成本會計作為補充,兩個方法可以選擇.
2.該理念的歷史背景,桑迪蘭茲和通貨膨脹率高,在通貨膨脹率降低之后則廢止了改方法
第七.關于社會經管責任和增值表
1.公司報告目標
2.跟會計有關的增值表
英國是歐共體的成員,法國和德國也是歐共體的成員,在很多地方跟英國相似,也有些地方不同,而與美國的財務會計準則也有著相類似的特征
第八.英國與美國類似的環境因素和基本上類同的會計實務體系
主要表現在:
1.都具有在發達國家最為強大的國際資本市場,都以為投資者和潛在投資者提供真實公允的信息為財務報告的主要目標
2.在財務報告慣例上,同屬于”側重商業慣例和實用主義的微觀基礎,這起源于英國,傳播到美國,美國后來居上了;
3.同屬于不成文法體系,為民間組織在官方支持和監督下制定會計準則的執行營造一個較寬松的法律環境;
4.稅法會計要求多處與會計準則相背離,企業財務報表中也往往出現巨額的遞延稅項；
5.都有著比較強大的會計職業界，長期以來有會計職業界組織主導會計準的制定和發布；
6.會計職業界組織都有著較完善的自律機制，有較完善的職業道德規范、審計規程、后續教育制度和記錄懲戒機制。
英國dissertation網當然，兩國會計實務體系間的差異還是存在的，但可以說是非基本的，至少是并非尖銳對立的，如：
1.英國會計準則傾向于原則基礎，而美國傾向于規則基礎；
2英國對財務報告的透明度，經濟交易處理中強調“實質重于形式”，反對利用會計方法謀求“利潤平穩化”等，都不如美國那樣旗幟鮮明，或者說，它應對客觀因素的敏感度不如美國。#p#分頁標題#e#
3.但是，英國卻有比美國深厚的文化底蘊，因此，在某些領域有超越美國的周到縝密之處，如物價變動會計中的現行成本模式設計，增值表的構思和全面報告已確認未實現的損益的思路等。