新西兰论文代写推荐：IAS37的审慎和波动性
首先，在IAS37中，存在的一个问题是标准缺乏完整性。流出标准将不会在创建IAS 37时写入。这导致人们强烈反对该框架的完整性和审慎性。在讨论审慎性时，也考虑到国际会计准则第37号和美国公认会计准则之间的区别。尽管国际会计准则理事会当时为第二个主要原因辩护，但它指出，国际会计准则第37号和当前金融市场的波动性加大。
新西兰论文代写推荐：IAS37的审慎和波动性
当前的金融市场是如此的不稳定，需要进行严格的风险和敏感性分析，以确保在一个波动的行业中组织的敏感性相关问题得到解决。例如，考虑到CGU的资产是根据减值进行审查的。审查在20X1年12月31日进行。在进行减值评估时，评估价值估计在650万加元左右。这并不包括任何重组条款。目前，在这种情况下，管理当局批准的预算将包括大约35万c的费用。计算一年10万c10万的成本节约。
新西兰论文代写推荐：IAS37的审慎和波动性
Firstly, in the IAS37, an issue that is held is that there is a lack of completeness in the criteria. Outflows criterions are not will be written at the time of creation of the IAS 37. This results in strong objection on the completeness and prudence of the framework. Differences between the recognition criteria in IAS 37 and US GAAP are also brought into context when discussing prudence. Even though the IASB at that time defends The second major reason points out towards increased volatility in the use of IAS 37 and the current financial market.
新西兰论文代写推荐：IAS37的审慎和波动性
The current financial markets are so volatile that it is necessary to conduct stringent risk and sensitivity analysis in order to ensure that sensitivities related issues for organization in a fluctuating industry are addressed.For example, consider that the assets of a CGU are reviewed with respect to impairment. The review was conducted during December 31, 20X1. At the time of impairment review, the assessment value is estimated to be around C6,500,000. This does not include any of the restructuring provision. Now the management approved budget as observed in this case would include the costs which is around C350,000. Cost savings in the amount of C100,000 in a year is calculated.
