Assignment First

  本篇論文 代寫-國際會計講述了國際財務報告準則前的發展因素、分析的三個國家的文化維度和會計價值必將對其國際財務報告準則後的改革產生影響。首先,考慮到法國和英國,他們遵守良好的會計慣例和更好的財務透明度將促使他們採用國際財務報告準則,使他們與國際標準接軌。另一方面,中國已經適應了這些標準,只是尋求與它們趨同,而不是採納它們。這一點在他們更爲保守和隱祕方面表現得很明顯。本篇論文 代寫文章由英國第一論文 Assignment First輔導網整理,供大家參考閱讀。

  Based on the Pre IFRS elements and the cultural dimensions as understood through the Hofstede, it can be said that France has more professionalism over statutory control. According to Gray when a country ranks high up in terms of individualism and low in terms of uncertainty avoidance and power distance, then it can be ranked to be highly professional. In that context, Both France and Great Britain are both highly professional. On the other hand, China with more rigid set of rules is ranked as being under statutory control.

  The second hypothesis of Gray (1988) is that when a country is ranked high in terms of uncertainty avoidance and power distance and low in terms of individualism, then it would be ranked highly in uniformity. Now France and Britain are ranked quite low when compared relatively with China, and low in terms of power distance too, so they are more flexible. On the other hand, China is more uniform.

  The third hypothesis of Gray (1988) postulates that when a country is higher in terms of uncertainty avoidance and lowers in terms of individualism and masculinity, it would rank with conservatism. Since France and Great Britain do not meet this criterion, they can be ranked as being more optimistic whereas China is more conservative.

  Finally, the last criteria postulates that when a country is ranked high in terms of uncertainty avoidance and power distance but lower when it comes to individualism and masculinity, then they are more secretive. Once again, China meets this criterion and hence falls under secrecy whereas United Kingdom and France come under Transparency.

  PRE-IFRS development factors, the cultural dimensions and the accounting values of each of the three nations analysed will definitely have an impact on their POST-IFRS reformation. Firstly, considering France and Great Britain, their conformance to good accounting practices and better financial transparency would have driven them towards adopting the IFRS which brings them into alignment with international standards. On the other hand, China has adapted to the standards, and merely seeks to converge with them, and not adopt them. This is evident in their being more conservative and secretive.

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