### 会计代写|金融会计代写Financial Accounting代考|ACCT4201

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|Initial measurement

Once it has been decided that an asset or liability should be recognised in the balance sheet, it is then necessary to measure its value before it can be shown. Under most systems of accounting that have been used in practice, initial recognition of nearly all assets takes place at cost rather than at ‘fair value’. If this were not the case, much effort would have to be put into estimating and auditing the fair value of any purchased asset. Also, the very act of purchasing an asset would often lead to the recognition of a loss because ‘cost’ includes not only the invoice price of the asset but also all costs involved in getting the asset into a location and condition where it can be productive. So, this will include delivery charges, sales taxes and installation charges in the case of plant and machinery. For land and buildings, cost will include legal fees. If a company arranges to have its own building constructed, the ‘cost’ will also include architect’s fees, clearing the land and so on, as well as the builder’s bill and the cost of the land. If a company uses its own labour or materials to construct an asset, these should also increase the cost of the asset rather than being treated as current expenses; that is, the costs are capitalised. IFRS and US GAAP also require a company to capitalise the interest cost on money borrowed specifically to create non-current assets. Where labour or material is capitalised, certain formats of the income statement (described as ‘by nature’ in Chapter 6) show this item as a type of income. This is because all the labour and materials used have been charged elsewhere in the income statement. However, the items capitalised do not relate to current operations, so they are added back as though they were income (see Section 8.4), although they could more logically be seen as reductions in expenses. In the example of Figure $8.5$ (CEPSA of Spain), the 4,079 million of capitalised expenses are a partial credit for the expenses shown on the debit side.

Expenditure on an asset after its initial recognition should sometimes also be added in as part of the asset’s cost. This includes inevitable future costs of dismantling or cleaning up. Any payments that make the asset better than it was initially are capitalised (added) to the asset. Any other payments are expenses. The principle in Figure $8.1$ is being maintained here.

In general, repairs and maintenance are treated as current expenses, whereas improvements are capitalised. So, a new engine for a company vehicle will usually be treated as an expense, since it keeps the vehicle in running order rather than improving it, unless the engine is recorded as a separate asset. In the case of an aeroplane, the engines are very valuable and have different useful lives from the rest of the plane, so they are treated as separate assets. Even painting new advertising signs on the company’s fleet of vans could be treated as a capital item, if material in size. However, repainting the signs would be an expense.

Obviously, the accountant needs to consider whether the amounts relating to the improvements are material enough to capitalise them. He or she tends to treat as much as possible as expense, since this is administratively more convenient. If the inspector of taxes can be convinced that items are expenses, this will also speed up their tax deductibility, although this ought not to influence the accounting.

## 会计代写|金融会计代写Financial Accounting代考|Subsequent measurement

We now need to consider whether an entity should take account of subsequent changes in the value of an asset or liability. For assets that are to be sold, the issue really becomes not whether, but when, to take account of changes in value, because eventually any previously ignored change in value is recognised at the point of sale. Accounting in most countries continues to use cost as the basis for valuing most assets until the point of sale. The arguments in favour of this approach are substantial: cheapness and greater verifiability.

Historical cost is an easier and cheaper method of valuation than most methods, because it uses information already recorded and does not require expensive estimations and the auditing of them. The Framework (paragraphs $2.39-2.43$ ) suggests that regulators should be aware of the cost of doing the accounting, to ensure that it does not exceed the benefits to the users. In addition, for most assets the cost is more reliably determined than the fair value or other current valuation could be. It will be remembered that one of the characteristics for external reporting, as examined in the IASB’s Framework, is verifiability. However, one should not exaggerate the verifiability of historical cost. The cost basis involves estimating depreciation and impairment (see Chapter 9 for more coverage).

However, the Framework’s key characteristic is relevance for economic decisions, and it is difficult to see how the historical cost could be the most relevant information for making decisions – which involves thinking about the future, particularly the prediction of cash flows.

It seems that the $€ 800$ cost is not a very useful predictor of cash flows at 31 December $20 \times 1$, particularly if the asset had been held for a longer period. Also, if only cost is recorded until sale, then a gain of $€ 150$ will be shown in $20 \times 2$ even though the asset has fallen in value in $20 \times 2$. The result of management’s decision not to sell the asset early in $20 \times 2$ is not reflected in the $20 \times 2$ statements.
The main asset valuation bases that could be used instead of cost are:
fair value (as defined above), which assumes that the business is not necessarily selling, because the selling costs are not deducted.

## 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。