論文代寫：國際會計準則制定的影響
澳大利亞財務報表的編制者和使用者強烈支持繼續執行國內標準制定機構的工作，該機構的主要職能是提高該國的財務報告質量。薪酬委員會規定包括首席執行官在內的董事的薪酬，以提高財務報告的質量。它們對國際會計準則的制定也有影響。
國內標準制定機構有助於保持投資和商界對會計準則重要性的認識，會計準則對金融體系的增長和穩定至關重要。它還有助於促進會計準則的遵守和文化。然而，在制定會計準則的方法方面，澳大利亞有許多可供選擇的辦法。這方面的主要選擇是:
制定回歸會計行業的標準，並根據自己的規定執行。
過程的更大的控制是采取政府和制定會計準則的規定。
在制定會計準則時，利益相關者通過采用與英美會計準則體系類似的會計準則結構設置，在更大程度上參與其中。
選項(1)可以看作是向後看。會計準則將制定會計準則的責任委托給會計專業，這對具有法律承認的會計準則來說不是好兆頭(Robson, 1992)。另一方面，如方案(2)所述，由政府對制定會計準則提供完全控制，並不會解決利益相關者更多參與的要求。
從本質上說，關於社會和環境問題，沒有什麽新的東西。它們始終存在，企業從未忽視它們。它的新穎之處在於，它們在政治和商業議程上占據了一席之地。在過去二十年中，從來沒有一種情況，與組織與社會和環境的相互作用有關的事項被認為對企業的福祉和未來以及受其影響的企業是如此重要和核心。所有組織都必須對社會和環境影響作出明確的評估，無論是出於實用、法律、經濟和道德方面的原因(Heeffer, 2009)。他們必須重新定位自己，因為社會和企業之間的社會契約條款正日益受到審視。企業的成功至少有一部分來自社會和自然環境。這是無可爭議的。有爭議的問題是，企業的成功是否以犧牲社會和環境退化為代價。社會和環境倡議的重要性已成為在財政上取得良好成績的基本必要。為了理解這一要求，北極星資源有限公司首席執行官的薪酬可以與該公司將采取的社會和環境措施的成功掛鉤。
論文代寫 ：國際會計準則制定的影響
The preparers and users of Australia’s financial statements strongly support the continuance of the body that does domestic standard setting having the principle function of improving the financial reporting quality in the country. The remuneration committee which states the remunerations of the directors including the CEO enhances the financial reporting quality. They also have influence for the development of the accounting standards internationally.
The domestic body of standard setting help maintaining awareness with investment and business community with respect to the accounting standards importance to the financial system’s growth and stability. It also helps in the promotion of compliance and culture with the standards of accounting. However, there are plethoras of options with regards to the way of setting accounting standards that can be carried out in Australia. The principal options for this are:
Setting standards that are returned to the profession of accounting undertaken on the basis of self regulations.
The processes’ greater control is taken by the government and making the accounting standards a regulation.
In setting the standards, the stakeholders are involved at a greater level by adopting the accounting standard structure setting similar to the systems practiced in UK and US.
The option (1) can be looked upon as backward looking. The accounting standard’s delegation of responsibility in relation to the setting of standards to the profession of accounting does not augur well with standards of accounting that have legal recognition (Robson, 1992). Alternately, the provision of complete control by the government over creating standards of accounting as explained in option (2) would not be addressing call for greater involvement of the stakeholders.
Essentially, with respect to the social and environmental issues, there is nothing new. They have been existent throughout with businesses never ignored them. The newness of it is their occupation of place on the agendas of politics and business. There have never been a situation in the past twenty years that matters related to the interactions of the organizations with society and environment been regarded as so crucial and central to the well being and future of a business and ones being affected by it. All organizations have to make and assessment explicitly with regards to social and environmental impact whether it is for pragmatic, legal, economic and moral reasons (Heeffer, 2009). They must be attempting for repositioning themselves because the social contract terms between the society and business has been increasingly under scrutiny. It is well established now that success of businesses is derived, at least in fraction, from the society and natural environment. This is not debatable. The debatable subject is the question that whether the gaining of success in the business is at the expense of social and environmental degradation. The importance of the social and environmental initiatives has become an underlying necessity for performing well financially. In order to appreciate this requirement, the remuneration of the CEO of Northern Star Resources LTD can be linked to the success of the social and environmental initiatives that the company would take.
