本篇是讲会计报告一体化的优势，随着会计报告一体化的趋势，非会计组织和会计组织在指导非财务报告的会计准则上存在着碎片化的规定。在澳大利亚实施时，支离破碎的监管格局将导致为满足若干最佳实践标准而付出高昂的合规成本。企业报告最终变得向后看，长和断开，与不良的设备反映价值驱动因素，无形资产和满足每一个利益相关者的每一个需求极其普遍(Simnett, 2011)。关于合法性的斗争和关于合法性的限制，在澳大利亚为新的报告模式、制度创新和新的出现标准制定者创造了机会。本篇essay代写文章由澳洲论文通AssignmentPass辅导网整理，供大家参考阅读。
In accompany with the trend of integrated reporting, there lies a fragmented establishment in standards of reporting by non-accountancy and accountancy organizations for guiding non- finance based reporting. When applied in Australia, the landscape of fragmented regulation will lead towards high cost of compliance for meeting the several standards of best practice. Corporate reports have ended up becoming backward looking, long and disconnected, with the ill- equipment for reflection of value drivers, intangible assets and extremely general for meeting each and every need of the stakeholder (Simnett, 2011). The struggles regarding legitimacy, and limits regarding legitimacy, have been creating opportunities in Australia for new models of reporting, innovations of institution, and new setters of standard for emergence.
There might be an acquiring, maintenance, loss and regain of significant audience exercising evaluation and judgment for determining acceptability related to a base of knowledge or settler of standard in Australia (Romi, 2014). Further ahead, the setters of standard will organize activities for the establishment of legitimacy by significant authority, procedural due process, and substantive due process. Hence, a number of factors will be considered to enjoy maximum scope of success.
Overall, it can be stated that the company of RIO Tinto will enjoy higher scope of clarity and integrity by the adoption of integrated reporting. The process of adoption will involve two main phases that are phase of emergence and the phase of implementation. The first one will be inclusive of documentation in association with the needs of integrated reporting frame and making a move towards emergence after the inertia (Simnett, 2011). The second phase will involve networking of key actors, mobilizing resources, and interacting in the space of regulation for changing institutions.
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