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英国中英格兰大学论文代写:财务会计

损益表应呈现损益,全面收益。这两个收入应该为非控制性的利益,也应为业主。损益表应包含营业收入、财务成本、税务减免额及终止经营业务之金额。综合所得的收益和损失,应分为主要群体,一个不会被重新分类为主要的损益表及其他组应该包含可分为损益表中满足特定条件后由公司项目。对公司股权变动表应该是在NZ框架的指引所。
最后将现金流量分为经营性、投资性和财务性现金流。公司应根据在框架中提到的准则,将现金流分为不同的部分。
本部分分析了公司会计准则在财务报表中的应用。Fisher & Paykel Healthcare Corporation Limited是一家公开上市的实体,因此需要公布其财务报表。它发布年度报告,每年的财务报表,以及与其他部门,如首席执行官报告,对未来的管理指导。年度报告也列出了董事会成员以及成员的名单。
在年度报告中,公司开始与财务总结为五年。它还提供了独立的核数师报告,分析了公司的报告,并证明该公司已遵循了所有的准则,同时准备声明。这是由该公司要求独立审计其财务报表。
公司然后提供收益表。它清楚地给出了收益表中所需的所有可能的项目。它提供了收入,并为公司提供了费用。对于费用,它清楚地给出了所有的费用,并给他们一个适当的分类。给出了综合收入的声明还要求根据NZ框架。在全面收益部分将收入可重新分类为损益,项目可能无法重新分类。因此,它给出了一个合理的收入声明根据NZ框架。

英国中英格兰大学论文代写:财务会计

Profit and loss statements should present the profit and loss, total comprehensive income. These two incomes should be presented for the non controlling interests and also the owners. The profit and loss statement should contain the revenue, finance costs, tax deduction, and amount for the discontinued operations. In comprehensive income the income and loss should be classified in to main groups, one which will not be reclassified into the main profit and loss statement and other group should contain items which can be classified into the profit and loss statement after specific conditions are met by the firm. For statement of changes in equity firm should present it as mentioned in the guidelines of the NZ framework.

Lastly the cash flows are classified into operational, investing and financial cash flows. The firm should classify the cash flows into different sections according to the guidelines mentioned in the framework.

This part analyzes the application of the accounting standards by the firm in their financial statements. Fisher & Paykel Healthcare Corporation Limited is a publicly listed entity and thus needs to publish its financial statements. It publishes annual report on an annual basis which has financial statements along with other sections like CEO report, management guidance for the future. Annual report also gives the list of board of director members along with members.

Looking at the annual report, firm starts with the financial summary for the five years. It also gives the independent auditor report that has analyzed the reports of the firm and certified that the firm has followed all the guidelines while preparing statement. This is required by the firm to independently audit its financial statements.

Firm then provides the income statement. It clearly gives all the possible items required in the income statement. It gives revenues and in addition gives expenses for the firm. For the expenses it clearly gives all the expenses and gives a proper classification for them. It also gives the statement of the comprehensive income which is also required according to the NZ framework. In comprehensive income section it classified the income which can be reclassified into the profit and loss and also the items which may not be reclassified. Thus it gives a proper income statement according to the NZ framework.