Assignment | Accounting Theory

7/25/2019 Assignment | Accounting Theory

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LCQ[DAÊQLDC

Edrpdr`tn Udel`f [nspdcslklflty lc I`f`ysl`

Edrpdr`tn Udel f [nspdcslklflty (EU[) prètlens `rn jrdwlcj dc `

jfdk`f se`fn `ca I`f`ysl` ls rlalcj tg`t idinctui. Qgn Jdvnrcinct ls

dcn do tgn onw lc sl` td ncèt EU[ rnpdrtlcj rn!ulrnincts odr "#Es. Ulcen

tgn lcenptldc do tgn Jfdk`f [npdrtlcj $cltl`tlvn (J[$) lc %&&&' sltnnc

alnrnct I`f`ysl`c edip`clns pukflsgna J[$ rnpdrts ky *ufy +,%+. Qgnrn

`rn idrn tg`c tgrnn alnrnct `ccu`f `w`ra prdjrìs lc I`f ysl` td

rnedjcl-n tgn EU[ edctrlkutldc do fde`f kuslcnssns.

nspltn tgnsn àv`cenincts' tgn prètlen do EU[ stlff g`s rddi odr

jrdwtg knydca pglf`ctgrdpy. EU[ sl` edcauetna `c `c`fysls do inal`

rnpdrtlcj `ca edcefuana tg`t EU[ ls stlff f`rjnfy snnc `s pglf`ctgrdpy/

2cdwfnajn ls supnr0el f `ca p`rtcnrsglps cnna jrn`tnr alrnetldc `ca

idcltdrlcj. $c àaltldc' tgn I`f`ysl`c ssdel`tldc do Eg`rtnrna Enrtl0na

eeduct`cts (EE)' lc edc;ucetldc wltg tgnlr +,,5 I`f`ysl`

1cvlrdcinct`f `ca Udel`f [npdrtlcj w`ras rnvn`fna iuftlpfn rnpdrtlcjwn`2cnssns' lcefualcj edip`clns knlcj dvnrfy odeusna dc pglf`ctgrdple

ètlvltlns.

Ulilf`rfy' wglfst tgn cuiknr do EU[ `w`ras edctlcun td jrdw' vnry

onw àarnss alsefdsurn kut odeus lcstnà dc spneloe `rn`s sueg `s

ediiuclty lcvnstinct prdhnets drncvlrdcinct`f lipèt rnauetldc r`tgnr

tg`c `gdflstle `pprdèg tg`t ncedip`ssns `ff `rn`sd sust`lc`klflty `ca

alsefdsurn d prdjrnss dctg`t `pprdèg.

%


2/25

ED[RD[@QN UDEL@F [NURDCULKLFLQ\

>g`t ls Edrpdr`tn Udel`f [nspdcslklflty?

Edrpdr`tn Udel`f [nspdcslklflty (EU[) ls rnonrrna td ky v`rldus cìns

sueg `s Uust lc`klflty/ Edrpdr`tn Eltl-ncsglp/ Edrpdr`tn [nspdcslklflty/

1cvlrdcinct' Udel`f `ca Jdvnrc`cen `ca Qrlpfn :dttdi #lcn. nspltn tgls'

tgnrn `rn ediidc tgnins td tgn an0cltldc. Edrpdr`tn Udel`f

[nspdcslklflty (EU[) edcslanrs/ tgn eurrnct `ca outurn lipèt do kuslcnss

dpnr`tldcs' pureg`slcj' `ca tgn s`fn do prdauets `ca snrvlens dc/ tgn

ncvlrdcinct' nipfdynns' fde`f ediiuclty `ca sdelnty lc jncnr f.

Edrpdr`tn Udel`f [nspdcslklflty (EU[) ls ` snt do vdfuct`ry ètldcs `

kuslcnss t`2ns dvnr `ca `kdvn edipfl`cen wltg tgn f`w. $t lcefuans' kut ls

cdt fliltna td edrpdr`tn jdvnrc`cen `ca pglf`ctgrdpy.

Qypns do Edrpdr`tn Udel`f [nspdcslklflty

Qgn lan` knglca Edrpdr`tn Udel`f [nspdcslklflty ls tg`t edip`clns

g`vn iuftlpfn rnspdcslklfltlns td i`lct`lc. Qgnsn rnspdcslklfltlns e`c kn

`rr`cjna lc ` pyrìla' wltg k`sle rnspdcslklfltlns efdsnr td tgn kdttdi. s

` kuslcnss innts fdwnr7fnvnf rnspdcslklfltlns tg`t dkflj`tn lt td

sg`rngdfanrs `ca tgn f`w' lt e`c idvn dc td tgn gljgnr fnvnf

rnspdcslklfltlns tg`t kncn0t sdelnty.

Qgn 0rst rnspdcslklflty ls nedcdile rnspdcslklflty. edip`cy


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Qgn snedca rnspdcslklflty ls fnj`f rnspdcslklflty. edip`cy


4/25

Edip`cy


5/25

prdensslcj `ca tr`csilssldc do c`tur`f j`s' `ca tgn s`fn do c`tur`f j`s

prdauets/ tgn rn0clcj `ca i`r2ntlcj do pntrdfnui prdauets/ tgn

i`cuoèturn `ca s`fn do pntrdegnile`f prdauets/ tgn tràlcj do eruan dlf'

c`tur`f j`s' #8J' pntrdfnui prdauets `ca pntrdegnile`f prdauets/ `casglpplcj `ca fdjlstles rnf`tlcj td #8J' eruan dlf `ca pntrdfnui prdauets.

Ediilttna td ncsurlcj fdcj7tnri kuslcnss sust`lc`klflty' "1Q[98U

`fsd strlvns td rnspdcslkfy i`c`jn c`tur f rnsdurens lc ` w`y tg`t

edctrlkutns gdflstle`ffy td tgn wnff7knlcj do tgn pndpfn `ca c`tldcs wgnrn

wn dpnr`tn. Qgn vlsldc do "1Q[98U ls td kn ` fnàlcj dlf `ca j`s

iuftlc`tldc`f do egdlen. $t ls ` kuslcnss nctlty wgnrn pntrdfnui ls tgnlr

edrn kuslcnss. Qgnlr prli`ry rnspdcslklflty ls td anvnfdp `ca àa v`fun td

tgls c`tldc`f rnsdurens. Qgnlr dk;netlvn ls td edctrlkutn td tgn wnff7knlcj do

tgn pndpfn `ca tgn c`tldc.

"1Q[98U


6/25

Qgn 0rst prdjrìin lt g`s drj`clsna ls "rdjrì :`2tl "ncalal2`c

"1Q[98U. $t w`s lctrdauena lc +,,+ lc p`rtcnrsglp wltg segddfs

c`tldcwlan' tgls dutrnèg prdjrìins t`rjntna `t prdvlalcj

ucanrprlvlfnjna `ca èànile ffy eg ffncjna eglfarnc lc ediiucltlnswgnrn "1Q[98U dpnr`tns' wltg ` strdcj èànile oduca`tldc. $c suppdrt

do tgn Jdvnrcinct


7/25

tg`t g`s krdujgt dc ` cnj`tlvn lipèt dc tgn flvns do I f`ysl c

edcsuinrs.

$c tgn yn`r ucanr rnvlnw' dvnr +,, t`f2s `ca wdr2sgdps wnrn e`rrlna dut

rnèglcj dvnr +,',,, I`f`ysl`cs c`tldcwlan' ` 66A lcern`sn ordi tgn

prnvldus yn`r.

#. $ni"nc $nc`fl @c`m $lt`

$c p`rtcnrsglp wltg "18JU$@' ` cdc7Jdvnrcinct f drj`cls`tldc

`ca snfo7gnfp jrdup Òfl`tna wltg tgn >drfa =nanr`tldc do Qgnr`pnutle

Ediiucltlns tg`t àarnssns aruj' `fedgdf `ca dtgnr sukst`cen `kusn'

"1Q[98U fùcegna tgls prdjrìin lc +,,& td suppdrt tgn Jdvnrcinctglfn r`lslcj `w`rncnss dc tgn a`cjnrs do sukst`cen `kusn' tgls

prdjrìin `fsd n!ulps p`rncts wltg tgn 2cdwfnajn td gnfp prnvnct

eglfarnc ordi sukst`cen usn `ca `kusn `ca prdidtn ` gn`ftgy flonstyfn.

9vnr B',,, p`rncts `ttncana ` snrlns do al`fdjun snssldcs' snilc`rs `ca

wdr2sgdps edcauetna lc +,%, dc tgn a`cjnrs do sukst`cen `kusn.

c lcodri`f survny lc +,%, sgdwna tg`t tgn prdjrìin w`s wnff

rnenlvna ky idrn tg`c K4A do tgdsn wgd p`rtlelp`tna.

%. U`&`'`t Rncalalm`c Rnc(nj`&`c Aà`& )RRA`* RNQ[DC@U

>glfn "1Q[98U wdr2s efdsnfy wltg p`rncts lc tgn "rdjrì Nnipnc

Nnc`fl c`2 Nlt ' tgn U`g`k`t ""` "1Q[98U ls `lina `t r lslcj

`w`rncnss ìdcj stuancts `ca tnègnrs `kdut sukst`cen usn `ca `kusn.

`rldus lcltl`tlvns ucanr tgls prdjrìin wnrn drj`clsna lc edff`kdr`tldc

wltg I`f`ysl`


8/25

+. Rrdjrìin d, Unct!&`c -`r`"`c RNQ[DC@U

$t w`s fùcegna lc +,%,' tgls prdjrìin lcvdfvns tgn alstrlkutldc do

odda `la td snfnetna g`raedrn pddr oìlflns tgrdujg "1Q[98U Insr`

stdrn lc pfèns wgnrn tgny dpnr`tn. Unctug`c @`r`p`c ( Qdueg do @dpn)

`lis td nc`kfn rnelplnct oìlflns td dvnredin pdvnrty tgrdujg v`rldus

prdjrìins td `sslst tgni td tr`csodri tgnlr flvns sdel ffy `ca

nedcdile`ffy. $c +,%,' "1Q[98U edctrlkutna [IB5+'34, lc odda `la td

oìlflns lc %, st`tns wgleg ls *dgdr' Nna`g' Nnf`ct`c' Inf 2`' "`g`cj'

"nr`2' U`k`g' U`r`w`2' Unf`cjdr `ca Qnrncjj`cu.

. Rrdjrìin d, Unct!&`c $`l& RNQ[DC@U

Qgls prdjrìin w`s fùcegna lc +,,B. Qgn EU[ prdjrìin `lis td

rnèg td dut td tgn fnss odrtuc`tn aurlcj onstlvn sn`sdcs tgrdujgdut tgn

yn`r `s wnff `s td curturn tgn splrlt do jlvlcj `ca vdfuctnnrlsi ìdcj

"1Q[98U< nipfdynns `ca Òfl`tns' prdvlalcj tgni wltg ` pf`todri td

ncj`jn `ca lctnrèt wltg iniknrs do tgn ediiucltlns ky edctrlkutlcj

tgnlr tlin' s2lffs `ca npnrlncen.

urlcj @`rl [`y`' Eglcnsn 8nw n`r' nnp`v`fl' @`rl J`w l

(U`r`w`2) `ca Q aù N


9/25

efn`rfy pdrtr`yna tgrdujg tgn stdry do `c dfa i`c wgd spncas tgn a`y

wltg ` snvnc yn`r dfa kdy. Qgn QE' wltg lts gn`rtonft inss`jns' `lis td

lcsplrn tgn stuancts `ca I`f ysl cs `t f`rjn td 0ca tgn jdda lc

tgnisnfvns `ca uftli`tnfy kn jdda td dtgnrs.

t tgn sìn prdjrìin' "1Q[98U prnsnctna ` edctrlkutldc do

[IB,',,, td tgn segddf td pureg`sn ediputnr n!ulpinct odr tgnlr

Ediputnr I`lctnc`cen tr`lclcj syff`kus wgleg ls ` tr`lclcj tg`t tnègns

stuancts gdw td rnp`lr `ca i`lct`lc nfnetrdcle jàjnts fl2n ediputnrs'

si`rt pgdcns `ca t`kfnts.

Qgn Idcodrt :dys Qdwc g`s knnc prdvlalcj rnslanctl`f e`rn' jncnr`f

naue`tldc `s wnff `s lcaustrl f tr`lclcj s2lffs td drpg`cs `ca tgn

ucanrprlvlfnjna stuancts odr tgn p`st BB yn`rs. Qgnsn sljcl0e`ct

edctrlkutldc iàn ky tgn segddf g`s gnfpna eductfnss stuancts j`lc

nipfdyinct `ca knedin jdda eltl-ncs.

/. 2nranm` @`ra

Qgn Inran2` w`ra w`s oducana lc +,,5 ky "1Q[98U' 1dcIdklf

`ca Ugnff `s ` syikdf do tgn dlf `ca j`s lcaustry


10/25

rnjldc do ucnpfdrna `ca prlstlcn ;ucjfn wltg ` pdtnctl f odr rleg

kldalvnrslty. Qgls ls lc flcn wltg tgnlr ediiltinct td ncvlrdcinct`f

edcsnrv`tldc. Qgnlr edctrlkutldc wlff kn usna td snt up tgn $ik`2 E`cydc

Utuay Enctrn wgleg wlff i`c`jn tgn `rn` `ca edcauet v`rldus ètlvltlnslcefualcj rnsn`reg' ncvlrdcinct`f naue`tldc `ca dutrnèg prdjrìins.

$ik`2 E`cydc snrvns `s ` wlfaflon edrrladr flc2lcj tgn `cui `ffny `ca

I`flù :`slc' `rn`s wgleg `fsd o`ff ucanr tgn purvlnw do `y`s`c U`k`g.

$ik`2 E`cydc ls npnetna td pf`y ` 2ny rdfn lc outurn odrnst rng`klfltldc'

wglfn `t tgn sìn tlin prdidtn jrn`tnr lctnrnst lc ncvlrdcinct`f

naue`tldc `ca c`turn tdurlsi odr U`k`g `ca I`f`ysl` lc jncnr`f.

>. Kn`(dc Rrd?n(t

Qgn :ldalvnrslty' 1cvlrdcinct`f `ca Edcsnrv`tldc (:1E98)

"rd;net ls ` sljc`turn Edrpdr`tn Udel f [nspdcslklflty prdjrìin

anvnfdpna ky I`f ysl` #8J Jrdup do Edip`clns lc edff`kdr`tldc wltg

U`r`w`2 =drnstry Edrpdr`tldc Uac :ga (U`r`w`2 =drnstry).

$t w`s edcenptu`flsna lc +,%+ td edcsnrvn tgn i`rlcn flon lc

:lctufu tgrdujg prdètlvn in`surns tg`t prdtnet `ca liprdvn tgn

nedsystni tgny wdr2 lc. Qgn :1E98 "rd;net


11/25

snnaflcjs `ca dut do tg`t' BB,, i`cjrdvn trnns flvns.

s `t tda`y' tgn

cuiknr do vdfuctnnrs g`vn jrdwc td +B, `ca lt ls snnc `s `c ndrt td

ncedur`jn fde`f ediiuclty td jnt lcvdfvna lc i`cjrdvn rng`klflt`tldc.

00. 25`ci`r

$c Iy`ci`r' "1Q[98U edctlcuns td i`c`jn tgnlr sdeld7nedcdile

`ca gui`clt`rl`c prd;nets ucanr tgn nt juc Udeld71edcdile

nvnfdpinct "rdjrìin. Qgn prdjrìin odeusns i`lcfy dc naue`tldc'

cutrltldc `ca prli`ry gn`ftge`rn' nspnel ffy odr eglfarnc lc prli`ry

segddfs.

Gcanr tgls prdjrìin' [nsduren #n`rclcj Enctrns `ca gdin7k`sna1`rfy Eglfagdda E`rn `ca nvnfdpinct (1EE) enctrns wnrn kulft td

prdvlan naue`tldc td suppdrt tgn anvnfdpinct do eglfarnc aurlcj tgnlr

n`rfy yn`rs do eglfagdda' jlvlcj tgni tgn dppdrtuclty td jrdw up gn`ftgy

`ca sòn. Qgrdujg tgn nst`kflsginct do 6, fn`rclcj enctrns `ca odur gdin

k`sna 1EE enctrns' idrn tg`c B,,, yducj eglfarnc g`vn kncn0tna. Qgn

enctrn `fsd edcauets rnprdauetlvn gn`ftg `w`rncnss prdjrìins td gnfp

fde`f ediiucltlns liprdvn prn7c`t`f `ca anflvnry e`rn' `ca td prnvnct@$L$U.

[nedjclslcj `fsd tgn jrdwlcj prnv`fncen do ucw`ctna prnjc`cey

`ca snu`ffy tr`csilttna alsn`sns ìdcj ydutg' tgn àdfnsenct

edipdcnct w`s lctnjr`tna lctd tgn prdjrìin lc ujust +,,4. $c %4 do

tgn vlff`jns `fdcj tgn plpnflcn `rn`' tr`lclcj prdjrìins lc snwlcj'

nfnetrle`f n!ulpinct rnp`lr `ca k`sle nfnetrle`f wlrlcj wnrn prdvlana td

ourtgnr liprdvn tgn flvnflgdda do tgn pndpfn.

:nslans tgnsn prd;nets' tgn nt`juc "rdjrìin `fsd dnrs

ediputnr tr`lclcj td ucanrprlvlfnjna eglfarnc `ca ydutg' n!ulpplcj tgni

wltg s2lffs tg`t `rn nssnctl`f odr pursulcj gljgnr naue`tldc `ca sneurlcj `

;dk.

%%


12/25

Qd nipdwnr wdinc td liprdvn tgnlr flvns' tgny `fsd lipfninctna tgn

`wc Ilerd70c`celcj "rdjrìin wgnrn wdinc `rn jlvnc 0c`cel`f

`sslst`cen td ruc si`ff kuslcnssns.

0;. Ud!t& U!a`c

"1Q[98U ntncana suppdrt odr segddf rnourklsginct prd;nets lc

*uk`' Udutg Uua`c. $c àaltldc td sdin rnstdr`tldc wdr2 odr snfnetna

segddfs' "1Q[98U `fsd suppflna tgn segddfs wltg cnw t`kfns' ans2s `ca

eg`lrs odr stuancts `ca tnègnrs. Qd usgnr lc tgn cnw èànile yn`r lc

Udutg Uua`c' "1Q[98U `fsd alstrlkutna cnw segddf k`js `ca st`tldcnry

ucanr tgn :è27Qd7Uegddf prdjrìin. Idrn tg`c %'K,, stuancts rnenlvna

`sslst`cen ucanr tgls prd;net.

$c tgn Uua`c' "1Q[98U dcjdlcj ediiuclty prdjrìins

edctlcuna td j`lc idinctui lc tgn yn`r ucanr rnvlnw. Qgn "1Q[98U

Idklfn #lkr`ry g`s rnègna B4 segddfs' up ordi 33 lc tgn prnvldus yn`r

`ca g`s sprnà tgn ;dy do rnàlcj td B5',,, stuancts' up ordi BB',,, `

yn`r n`rflnr.

$ipdrt`ct do Edrpdr`tn Udel`f [nspdcslklflty

0. EU[ ` '!lcn tr`tnj5.

Edrpdr`tn Udel`f [nspdcslklflty ls `c lipdrt`ct kuslcnss str`tnjy

kneùsn' wgnrnvnr pdsslkfn' edcsuinrs w`ct td kuy prdauets ordi

edip`clns tgny trust' suppflnrs w`ct td odri kuslcnss p`rtcnrsglps wltg

%+


13/25

edip`clns tgny e`c rnfy dc/ nipfdynns w`ct td wdr2 odr edip`clns tgny

rnspnet/ `ca 8J9s' lcern`slcjfy' w`ct td wdr2 tdjntgnr wltg edip`clns

snn2lcj on`slkfn sdfutldcs `ca lccdv`tldcs lc `rn`s do ediidc edcenrc.

;. Lc(rn`lcj Rrd7t`'lflt5

$t ls jncnr`ffy gnfa tg`t edrpdr`tn sdel`f rnspdcslklflty edufa lcern`sn

edip`cy prd0ts `ca tgus idst f`rjn edip`clns `rn ètlvnfy ncj`jna lc

lt. :ut onw nneutlvns `ca i`c`jnrs `rn `w`rn do tgn rnsn`reg dc tgls

lipdrt`ct suk;net.

Idst nneutlvns knflnvn tg`t EU[ e`c liprdvn prd0ts. Qgny ucanrst`ca

tg`t EU[ e`c prdidtn rnspnet odr tgnlr edip`cy lc tgn i`r2ntpfèn wgleg

e`c rnsuft lc gljgnr s`fns' ncg`cen nipfdynn fdy`fty `ca `ttrèt knttnr

pnrsdccnf td sust`lc`klflty lssuns i`y fdwnr edsts `ca liprdvn

nOelncelns `s wnff.

#. Lc(rn`lcj d(lnt5 nf,`rn

EU[ i`y `fsd liprdvn tgn wnfo`rn do tgn sdelnty. 8dw' edip`clns `rn

edcenrcna `kdut sdelnty


14/25

+. Knttnr ni"fd5nn idr`fn `ca "rda!(tl1lt5

Qgrdujg edrpdr`tn sdel`f rnspdcslklflty' lcalvlau`fs e`c rn`fl-n tgnlrpnrsdc`f v funs tgrdujg tgnlr kuslcnss. Qgny onnf jrn`tnr fnvnfs do

èglnvninct `ca `rn edc0anct tg`t tgnlr wdr2 ls lipdrt`ct odr tgnlr

ediiuclty `ca tgn wdrfa. Qgny npnrlncen onwnr rnjrnts. Qgny onnf

neltna jdlcj td wdr2 nèg a`y `ca wdufa cnvnr eg`rètnrl-n lt `s tnaldus

`ca ucrnw`ralcj. Edrpdr`tn sdel`f rnspdcslklflty e`c kn ` sduren do

pnrsdc`f prlan' `ca ` w`y td i`2n wdr2 lctnrnstlcj `ca lipdrt`ct.

%3


15/25

Edcefusldc

$c tnris do Edrpdr`tn Udel`f [nspdcslklflty ètlvltlns' "1Q[98U ls

adlcj wnff' kut lt odeusns idrn dc cdc7alrnet ètlvltlns. $c dranr td knedin

sust`lclcj edrpdr`tldc' "1Q[98U sgdufa st`rt prètlelcj Mrn`fF Edrpdr`tn

Udel`f [nspdcslklflty ky rnauelcj `ca stdpplcj ncvlrdcinct`f aì`jn

eùsna ky lts dpnr`tldcs `ca ètlvnfy snn2s rncnw`kfn `ca sust`lc`kfn

ncnrjy sdurens. $c dranr td idvn lctd sust`lclcj pg`sn' "1Q[98U iust

0rst trn`t tgn ncvlrdcinct `s lts an0cltn st`2ngdfanr.

%B


16/25

[N


17/25

@RRNCAL8

%. "rdjr`i :`2tl "ncalal2`c "ntrdc`s

%5


18/25

+. 8`tldc`f Edcsuinr E`ip`ljc

%K


19/25

6. Nnipnc Nnc fl c`2 Nlt`

3. U`g`k`t "ncalal2`c "ncenj`g`c `a`g (""`) "1Q[98U

%&


20/25

B. "rdjr`iin do Unctug`c @`r`p`c "1Q[98U

+,


21/25

4. "rdjr`iin do Unctug`c N`slg "1Q[98U

+%


22/25

++


23/25

5. $ik`2 E`cydc Edcsnrv`tldc rn`

+6


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K. Udutg Uua`c

+3


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Assignment | Accounting Theory

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