### 会计代写|金融会计代写Financial Accounting代考|ACC337

statistics-lab™ 为您的留学生涯保驾护航 在代写金融会计Financial Accounting方面已经树立了自己的口碑, 保证靠谱, 高质且原创的统计Statistics代写服务。我们的专家在代写金融会计Financial Accounting代写方面经验极为丰富，各种代写金融会计Financial Accounting相关的作业也就用不着说。

• Statistical Inference 统计推断
• Statistical Computing 统计计算
• (Generalized) Linear Models 广义线性模型
• Statistical Machine Learning 统计机器学习
• Longitudinal Data Analysis 纵向数据分析
• Foundations of Data Science 数据科学基础

## 会计代写|金融会计代写Financial Accounting代考|Re-measurements and other comprehensive income

As noted earlier, if a company owns listed equities that rise in value, it seems relevant and verifiable to record the assets in the balance sheet at the higher values. Are such gains to be treated as income? The IASB concludes that they should indeed be. They meet the definition of income (see Section 8.4.1). As noted in Chapter 6 , two income statements are now to be found under the rules of the IASB, the United Kingdom and the United States. The gains or losses on any revaluations of some financial assets (see Chapter 11) are shown in the first income statement, i.e. treated as profit or loss. The same applies to gains or losses on investment properties (see Chapter 9).

However, if a company’s other land and buildings are revalued (see Chapter 9), the resulting gains are not treated as ‘profit or loss’ but go to the second income statement (called ‘other comprehensive income’). An example of 2018 is shown as Figure 8.7, which relates again to the BASF Group. Some of the issues raised by this are too complex to consider at this stage, and you should not try to understand all the detail. We show extracts relating to both 2017 and 2018 . All companies will have their own individual characteristics, and no example should be regarded as ‘typical’. But, in relation to this particular illustration, you should note several conclusions. As presented here, the figure starts with the end result of ‘profit or loss’, called ‘Income after taxes’ by BASF. A number of adjustments are shown, all of which increase or decrease the closing net assets and therefore the closing net equity, but none of which, according to the ‘theory’, relate to the operating activities or to the interest costs of the business during the year. Secondly, the numbers involved may be significant, so an understanding of ‘performance’ over the year is seriously affected. Thirdly, the changes over time are often unpredictable. This example illustrates this particularly well. Note that the effect of the ‘remeasurement of defined benefit (pension) plans’ moves from a gain of over $€ 1$ billion in 2017 to a loss of almost $€ 1$ billion in 2018, a change over the two years of over $€ 2$ billion in apparent performance. Conversely the ‘unrealised gains/losses from currency translation’ move from a loss of over $€ 2$ billion in 2017 to a small gain of almost $€ 200,000$ in 2018, again a net movement of over $€ 2$ billion, but in the opposite direction to the pension-related movement. So what should an investor predict for 2019 ?

Unfortunately, there is no clear rationale for the distinction between the gains in one statement and those in the other. For example, most of the items in Figure $8.7$ are unrealised, in the sense that no sale has yet occurred. At first sight, the opening ‘income after taxes’ figure is concerned with operations. However, if the head office were sold after 50 years, any gains would be recorded in profit or loss even though they are not to do with operations. The 2018 framework (Chapter 7) briefly deals with this issue, suggesting that ‘profit or loss’ relates to performance of the period, but this does not solve these problems.

## 会计代写|金融会计代写Financial Accounting代考|Capital maintenance

One of the functions served by accounting for centuries is the calculation of distributable profit. A sole trader likes to calculate how much cash can reasonably be taken from the business as a result of a year’s successful operations. This becomes a vital issue when there are several owners. In the context of companies, the issue becomes one of determining the size of dividend payments.

A long-standing tradition of accountants is that dividends should only be paid to the extent that profit has been made. Otherwise, the business will be run down. This principle can be found in the laws of many countries, including EU laws based on the Second company law Directive. Adherence to the principle is said to protect the creditors of a company by restraining the cash outflows to shareholders.

From the accounting equation introduced in Chapter 2 and discussed again in Section 8.2, it is clear that an increase in equity is caused by an increase in net assets. For example, suppose that a retail company buys inventory for $€ 10 \mathrm{~m}$ cash and sells it for $€ 12 \mathrm{~m}$ cash in the same year. The net assets rise by $€ 2 \mathrm{~m}$, and the corresponding increase in equity appears to suggest that a dividend payment of $€ 2 \mathrm{~m}$ would be reasonable. However, the retailer perhaps used shops and delivery vans as part of the process of making the profit, so some account should be taken of the need to preserve those assets before any ‘profit’ is identified. This leads to the recognition of the expense called depreciation, as discussed in Chapter 9.
Further, suppose that the retailer’s shop has nearly doubled in market value from $€ 80 \mathrm{~m}$ to $€ 150 \mathrm{~m}$. The shop had been bought many years ago with cash contributed by the shareholders. If the retailer sells the shop for $€ 150 \mathrm{~m}$ cash, is the profit sensibly available for distribution as dividends? The company has cash and profit. However, in order to stay in business at the same level of operations, it will probably need to buy a new shop for at least $€ 150 \mathrm{~m}$. If the capital of the company is viewed as including one shop, then the gain cannot be paid out without drastically reducing the company’s capital. Taking account of this can be called ‘physical, or operating, capital maintenance’. On the other hand, if the capital is seen as the original money amount of $€ 80 \mathrm{~m}$ contributed by the shareholders, then the excess could be regarded as distributable (called ‘financial capital maintenance’), as the full amount of $€ 80 \mathrm{~m}$ would still remain within the company.

# 金融会计代考

## 有限元方法代写

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## MATLAB代写

MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。