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英语翻译The findings of this study are of immense importance to

来源:学生作业帮 编辑:作业帮 分类:英语作业 时间:2024/10/06 19:08:38
英语翻译
The findings of this study are of immense importance to both standard setters and organizations.The movement toward fair value accounting seen in recent years for international standards indicates a more sophisticated approach to the measurement of assets,tangible as well as intangible.Given the view expressed by both academicians and policy makers that the traditional financial reporting system not makes the grade to provide investors with value-relevant information,it may well be that in the future,the reporting of Human resource accounting information in the financial statements may be mandatory.Hence,the focus for policy should be to develop preeminent model for valuing Human capital; establish guidelines for reporting and encourage compliance with said guidelines.
As the model yet proposed to quantify Human Resource lacks the acceptability,this might suggest a willingness to recognize the need for,and consider the measurement and use of proposed solution where acquiring and development cost are capitalize and amortized over the service period.Such an approach reduces problems of prescriptive guidelines which require enforcing.
本研究的结果对整个系统以及标准的指定都具有非常重要的意义.根据近年来国际标准显示出对于有形资产和无形资产进行专业化深入化的评估越来越趋于公正合理.专业学者以及政策制定者都传达出这样一种观点,传统的财务报告体系已经不具备向投资者提供有价值的相关信息.它可能在将来会有作用,根据财务报表来形成人力资源报告可能会成为一种硬性指标.因此,政策的关键在于应重点对有价值的人力资本提供卓越的发展模式.建立报表的指导方针以及鼓励按照指导方针行事.
这种模式可以量化人力资源缺乏的可接受性,这展示出愿意去认知需求,考虑到了评估和建议的解决方案,在服务期间进行花费和开发成本的分期偿还.这种方法减少了在执行过程中的解释说明.