<span id="bvf3l"><video id="bvf3l"></video></span>
<span id="bvf3l"><video id="bvf3l"><ruby id="bvf3l"></ruby></video></span>
<ruby id="bvf3l"></ruby>
<strike id="bvf3l"></strike>
<span id="bvf3l"><video id="bvf3l"></video></span>
<th id="bvf3l"></th>
<th id="bvf3l"></th>
<del id="bvf3l"><dl id="bvf3l"><cite id="bvf3l"></cite></dl></del>
<ruby id="bvf3l"></ruby>
<span id="bvf3l"><video id="bvf3l"></video></span><span id="bvf3l"><video id="bvf3l"><strike id="bvf3l"></strike></video></span>
<span id="bvf3l"><dl id="bvf3l"></dl></span>
<strike id="bvf3l"><video id="bvf3l"></video></strike>
<del id="bvf3l"></del>
<progress id="bvf3l"></progress>
<strike id="bvf3l"></strike>
<span id="bvf3l"><noframes id="bvf3l">
<span id="bvf3l"></span><span id="bvf3l"><video id="bvf3l"></video></span>
<th id="bvf3l"><video id="bvf3l"></video></th>
<strike id="bvf3l"><dl id="bvf3l"></dl></strike>
<del id="bvf3l"><i id="bvf3l"><cite id="bvf3l"></cite></i></del>
<span id="bvf3l"></span>
<span id="bvf3l"><video id="bvf3l"></video></span>

      <thead id="bvf3l"></thead>

      <form id="bvf3l"><progress id="bvf3l"><thead id="bvf3l"></thead></progress></form>
      代写 会员中心 TAG标签
      网站地图 RSS
      代写英国termpaper 代写澳洲termpaper
      返回首页

      英国Master Term Paper-IPSAS Financial Report 公共机?#20849;?#21153;准则报告

      时间:2019-03-21 14:04来源:未知 作者:anne 点击:
      (All students must answer THIS question.)(所有学生必须回答这个问题。) 1中央政府部门的新首席执行官(CEO)对账目的编制?#34892;?#36259;,特别是可以选择的其他会计方法以及国际公共部门会计准则(IPSA)
      (All students must answer THIS question.)(所有学生必须回答这个问题。)
      1中央政府部门的新首席执行官(CEO)对账目的编制?#34892;?#36259;,特别是可以选择的其他会计方法以及国际公共部门会计准则(IPSA)的适用方式。
      首席执行官询问了在账户中确认交易的时间安排。举个例子,首席执行官担心购买20台新电脑将计入部门的2011/2012财务报表,而不是下一个财政年度。本署的财政年度为4月1日至3月31日。
      1 The new Chief Executive Officer (CEO) of a central government department is taking an interest in the preparation of the accounts, particularly with alternative accounting methods that can be chosen and how the International Public Sector Accounting Standards (IPSAS) apply.
      The CEO has queried the timing taken for transactions to be recognised in the accounts. As an example, the CEO is concerned that the purchase of 20 new computers is accounted for in the Department’s 2011/2012 financial statements rather than the following financial year. The Department’s financial year runs from 1st April to 31st March.
      Activity Date
      该部门的一辆垃圾收集车最近卷入了一场道?#26041;?#36890;事故。垃圾收集车的司机承认有责任驾驶家庭汽?#25285;?#35813;部门希望他们的保险公司支付汽车的维修费用,估计为4800英镑。该部门车辆保险的一个条件是,所有索赔将少于200英镑。车主已确认所有维修工作将于2013年3月31日前完成,但保险公司尚未正式同意支付。
      该部门的中央办公室被归类为非发电资产。以下值可用于此资产:One of the Department’s refuse collection vehicles was recently involved in a road traffic accident. The refuse collection vehicle’s driver has admitted responsibility for driving into a family car and the Department is expecting their insurance company to cover the car’s repair costs which are estimated to be £4,800. One of the conditions of the Department’s vehicle insurance is that all claims will be less the excess of £200. The owner of the car has confirmed that the repairs will all be completed prior to 31 March 2013 but the insurance company has not yet formally agreed to pay.
      The Department’s central offices are classed as a non-generating asset. The following values are available for this asset:
       

      a) The Department applies accruals accounting but the CEO is only familiar with cash accounting. Contrast the accounting treatment for the purchase of the 20 new computers under cash and Public Financial Management: Financial Reporting (IPSAS) 14 University of London accruals bases, clearly stating when the items that should be recognised in the Department’s accounts. [30% of marks]

      b) Determine the accounting treatment in the Department’s accounts for the road traffic accident, referring to relevant IPSAS where appropriate. [25% of marks]
      c) Determine the value of the Department’s central offices that should be shown in the 2011/2012 financial statements, referring to relevant IPSAS where appropriate. [45% of marks]
      Section A (Answer ONE question from this section)
      2 Explain the alternative approaches to budgeting that may be adopted by public sector entities to set their budget, including their various advantages and disadvantages.
      3 Evaluate the use of performance budgeting in public sector entities.
      4 Critically discuss the use of cash and accruals based financial reporting by public sector entities.
      5 Discuss the accounting of heritage assets by public sector entities.
      Section B(Answer ONE question from this section)
      6 Evaluate the usefulness of consolidated financial reports in the public sector.
      7 Critically discuss the use of Public Private Partnerships (PPP).
      8 Discuss how the key elements of corporate governance may be applied by public sector entities.

       

      1.1 The Department applies accruals accounting but the CEO is only familiar with cash accounting. Contrast the accounting treatment for the purchase of the 20 new computers under cash and accruals bases, clearly stating when the items that should be recognised in the Department’s accounts. 
      Accrual accounting is where accounts are prepared recognising transactions at the time they occur, not when cash actually is exchanged. Cash accounting is where accounts are prepared recognising transactions occurring when cash exchanges hands. The key difference between cash accounting and accrual accounting is therefore one of timing. 
      For example, when the Department applies accruals accounting, the items should be recongnised in the Department’s accounts when the transaction is confirmed, namely, when the Departmental Manager authorises the purchase of 20 new computers on 23.03.2012. However, under the circomstances of cash accounting, the transaction should be registerd when the money is actually paid, namely, when the payment is made by the Department to the supplier for the 20 new computers on 20.04.2012. 
      Accrual accounting and cash accounting have their advantages and disadvantages. On one hand, accrual accounting is more reasonable when reflecting the business performance. Therefore, it almost completely replaces the cash basis. However, it has limitations when reflecting the financial position of a company or an organization. When a company’s income statement looks good and has high efficiency of business, it may not actually have the liquidity of funds in financial trouble in balance sheet. This is due to the accrual accounting, the accrued income and expenses are all reflected in the income statement, and its balance sheet is in the part reflecting the cash balance and the debts. A cash flow or change in financial position on a cash basis based is recommended to make up for the in sufficiency of accrual system. On the other hand, cash accounting can not fully reflect the financial position, its shortcomings are: 1, it is not conducive to unit costing, enhance efficiency and performance appraisal; 2, can not fully and accurately record liabilities and to reflect the unit is not conducive to guard against financial risks; 3, can not be a true reflection of the balance of payments surplus that year; 4, not a true reflection of foreign investment business; 5, can not reflect the true value and implicit liabilities of fixed assets; 6, is not conducive to dealing with government procurement and year-end carry-over and other accounting matters.
      For now, it is sufficient to understand that the cash basis is simpler than accruals and has traditionally been the approach adopted in the public sector. As at September 2009, only the following seven countries had adopted full accrual accounting with financial statements being published on an accrual basis (Khan and Mayes, 2009): New Zealand, Australia, USA, UK, Canada, Colombia and France. 
      1.2 Determine the accounting treatment in the Department’s accounts for the road traffic accident, referring to relevant IPSAS where appropriate. 
      According to Public Financial Management: Financial Reporting (IPSAS), 
      IPSAS 19.18 defines a contingent liability as:
      a) A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity, or
      b) A present obligation that arises from past events but is not recognized because:
      i) It is not probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation, or
      ii) The amount of the obligation cannot be measured with
      Provisions, contingent liabilities depends on that there is some degree of uncertainty. However, contingent liabilities and obligations itself is uncertain. Therefore, unlike rules, contingent liabilities responsibility does not fully meet the recognition criteria. Therefore, contingent liabilities disclosed in financial statements, but are not recognized.
      An example of contingent liabilities will be a legal case, not sure if the hospital will have to pay a patient to Sue for compensation. The contingent liabilities disclosed in the hospital is pointed out that their account but not for approval.
      There are three scenarios contingent liabilities, all involve different accounting methods. They are:
      High probability. Record a loss may occur when contingent liabilities, and can reasonable estimates of losses. If you can only estimate the number of a range of possible, and record the amount of range seems to be a better estimate than any other amount; If there is no better quantity, and then recorded the lowest number range. "May" means that future events may occur. You should also describe the responsibility with the notes of financial statements.
      In probability. The existence of the disclosure of contingent liabilities in the notes accompanying the financial statements may not be possible if responsibility is reasonable, or if it is possible to liability, but you can't estimate. "Reasonable" means that the probability of events than remote but not possible.
      Low probability. Do not record or disclosure of contingent liabilities happen if the probability of remote.


      推荐内容
    1. 英国作业
    2. 新西兰作业
    3. 爱尔兰作业
    4. 美国作业
    5. 加拿大作业
    6. 代写英国essay
    7. 代写澳洲essay
    8. 代写美国essay
    9. 代写加拿大essay
    10. MBA Essay
    11. Essay格式范文
    12. 澳洲代写assignment
    13. 代写英国assignment
    14. 新西兰代写assignment
    15. Assignment格式
    16. 如何写assignment
    17. 代写英国termpaper
    18. 代写澳洲termpaper
    19. 英国coursework代写
    20. PEST分析法
    21. literature review
    22. Research Proposal
    23. 参考文献格式
    24. case study
    25. presentation
    26. report格式
    27. Summary范文
    28. common application
    29. Personal Statement
    30. Motivation Letter
    31. Application Letter
    32. recommendation letter
    33. <span id="bvf3l"><video id="bvf3l"></video></span>
      <span id="bvf3l"><video id="bvf3l"><ruby id="bvf3l"></ruby></video></span>
      <ruby id="bvf3l"></ruby>
      <strike id="bvf3l"></strike>
      <span id="bvf3l"><video id="bvf3l"></video></span>
      <th id="bvf3l"></th>
      <th id="bvf3l"></th>
      <del id="bvf3l"><dl id="bvf3l"><cite id="bvf3l"></cite></dl></del>
      <ruby id="bvf3l"></ruby>
      <span id="bvf3l"><video id="bvf3l"></video></span><span id="bvf3l"><video id="bvf3l"><strike id="bvf3l"></strike></video></span>
      <span id="bvf3l"><dl id="bvf3l"></dl></span>
      <strike id="bvf3l"><video id="bvf3l"></video></strike>
      <del id="bvf3l"></del>
      <progress id="bvf3l"></progress>
      <strike id="bvf3l"></strike>
      <span id="bvf3l"><noframes id="bvf3l">
      <span id="bvf3l"></span><span id="bvf3l"><video id="bvf3l"></video></span>
      <th id="bvf3l"><video id="bvf3l"></video></th>
      <strike id="bvf3l"><dl id="bvf3l"></dl></strike>
      <del id="bvf3l"><i id="bvf3l"><cite id="bvf3l"></cite></i></del>
      <span id="bvf3l"></span>
      <span id="bvf3l"><video id="bvf3l"></video></span>

          <thead id="bvf3l"></thead>

          <form id="bvf3l"><progress id="bvf3l"><thead id="bvf3l"></thead></progress></form>
          广东快乐10分开奖直播
          <span id="bvf3l"><video id="bvf3l"></video></span>
          <span id="bvf3l"><video id="bvf3l"><ruby id="bvf3l"></ruby></video></span>
          <ruby id="bvf3l"></ruby>
          <strike id="bvf3l"></strike>
          <span id="bvf3l"><video id="bvf3l"></video></span>
          <th id="bvf3l"></th>
          <th id="bvf3l"></th>
          <del id="bvf3l"><dl id="bvf3l"><cite id="bvf3l"></cite></dl></del>
          <ruby id="bvf3l"></ruby>
          <span id="bvf3l"><video id="bvf3l"></video></span><span id="bvf3l"><video id="bvf3l"><strike id="bvf3l"></strike></video></span>
          <span id="bvf3l"><dl id="bvf3l"></dl></span>
          <strike id="bvf3l"><video id="bvf3l"></video></strike>
          <del id="bvf3l"></del>
          <progress id="bvf3l"></progress>
          <strike id="bvf3l"></strike>
          <span id="bvf3l"><noframes id="bvf3l">
          <span id="bvf3l"></span><span id="bvf3l"><video id="bvf3l"></video></span>
          <th id="bvf3l"><video id="bvf3l"></video></th>
          <strike id="bvf3l"><dl id="bvf3l"></dl></strike>
          <del id="bvf3l"><i id="bvf3l"><cite id="bvf3l"></cite></i></del>
          <span id="bvf3l"></span>
          <span id="bvf3l"><video id="bvf3l"></video></span>

              <thead id="bvf3l"></thead>

              <form id="bvf3l"><progress id="bvf3l"><thead id="bvf3l"></thead></progress></form>
              <span id="bvf3l"><video id="bvf3l"></video></span>
              <span id="bvf3l"><video id="bvf3l"><ruby id="bvf3l"></ruby></video></span>
              <ruby id="bvf3l"></ruby>
              <strike id="bvf3l"></strike>
              <span id="bvf3l"><video id="bvf3l"></video></span>
              <th id="bvf3l"></th>
              <th id="bvf3l"></th>
              <del id="bvf3l"><dl id="bvf3l"><cite id="bvf3l"></cite></dl></del>
              <ruby id="bvf3l"></ruby>
              <span id="bvf3l"><video id="bvf3l"></video></span><span id="bvf3l"><video id="bvf3l"><strike id="bvf3l"></strike></video></span>
              <span id="bvf3l"><dl id="bvf3l"></dl></span>
              <strike id="bvf3l"><video id="bvf3l"></video></strike>
              <del id="bvf3l"></del>
              <progress id="bvf3l"></progress>
              <strike id="bvf3l"></strike>
              <span id="bvf3l"><noframes id="bvf3l">
              <span id="bvf3l"></span><span id="bvf3l"><video id="bvf3l"></video></span>
              <th id="bvf3l"><video id="bvf3l"></video></th>
              <strike id="bvf3l"><dl id="bvf3l"></dl></strike>
              <del id="bvf3l"><i id="bvf3l"><cite id="bvf3l"></cite></i></del>
              <span id="bvf3l"></span>
              <span id="bvf3l"><video id="bvf3l"></video></span>

                  <thead id="bvf3l"></thead>

                  <form id="bvf3l"><progress id="bvf3l"><thead id="bvf3l"></thead></progress></form>
                  辽宁十一选五娱乐平台 新疆25选7走势图 重庆快乐十分钟玩法 排列五和值走势图专业版 海南私彩票开奖时间 体彩20选5基本走势图 华东15选5带坐标连线 飞鱼彩票软件 22选5复式7个号多少钱 下载河南快三软件 赛马会料 贵州11选5一中奖助手下载 36选7走势图坐标 天吉双色球彩票论坛 欢乐斗地主怎么玩