今天为大家分享一篇优秀的essay范文-澳洲代写：积极会计理论的类型和例子。本文讲述的是在奖金计划假设中，公司的经理更有可能选择将报告的收益从未来期转移到当期的会计程序。这个过程可以用来增加员工的奖金。债务契约过程使公司能够违反基于会计的债务契约。这更有可能导致公司经理选择将他们的会计程序从报告的收益转移到当期。通过增加当期收益的过程，公司可以减少违反债务契约的可能性。如果需要更多更全的澳洲代写资料，请联系我们的客服。

Types of Positive Accounting Theory and Examples

In the bonus plan hypothesis, the managers of the firm are more likely to choose the accounting procedures that are used to shift the reported earnings from the future period to the current period. This process can be used to increase the bonus received by the employees. The debt covenant process enables the firm to violate the accounting based debt covenant. This more likely causes the firm manager to select their accounting procedures to be shifted from the reported earnings to the current period. By the process of increasing the current earning, the company can reduce the probability of violating the debt covenant. The political cost hypothesis is used to choose the accounting procedures to defer the reported earnings from the current to future periods (Godfrey et al., 2010). A high profitability in this process and this can lead to the causing of the increased political heat. To achieve political theory, it is imperative to implement a change in the accounting policies, management of the discretionary accruals and changing the real variables. Increased capitalization of the costs has been observed in this process.

It can be summarized that the modern firms use a number of self-motivated utility for the wealth generation process (Godfrey et al., 2010). These mean that the owners of the firm must align their goals with the drivers to reduce the costs of separation of the ownership and resource management. Ultimately, the individual companies need to adhere to the tenets of accurate measurement and transparency. If they are not transparent or make accurate assumptions, it can be alluded that the capital markets would exemplify the flaws of the system. The optimistic outlook needs to be a measured approach to meet the needs of the situation.

Nevertheless, it can be inferred that certain fundamental flaws in the system that needs to be considered. They have been explored in the following section.

在澳洲留学，论文是很重要的事情，因为这个小小的问题关系着你能否毕业，能否拿到学位证书。而如果澳洲论文没过给您带来烦恼的话，您可以向我们专业的澳大利亚代做机构寻求帮助，我们可以为您和您的学业带来最专业的澳洲靠谱代写辅导。