加拿大基隆拿论文代写：收入变化规则
在规则的变化背后的原因是使美国的收入与公司的国际收入和提供一个简单有效的框架，政府当局从国内和国际客户的企业征税，实现从市场收入之间的会计标准。
在这一举措的主要受益者将是政府和税务机关。这是因为他们会更清楚地收集和要求从公司经营和接收来自国际市场的收入的税收负债。在这种改变的原动力是为了获得更多的税收，否则就不了了之。许多公司已经使用了税收立法的漏洞，节省税收和显示收入已经实现了随着时间的推移，并延长他们的税收责任。该公司也将受益于他们进入协议和合同的方式，将更加注意他们的协议目前的变化的影响。
财务会计准则委员会和国际会计准则委员会（IASB）是他们关心的是规则的更改日期的主要机构。第三个利益相关者是具有国际业务的公司，并收到来自不同国家的收入。他们关心这一规则的生效日期，因为每家公司都将需要自己的资源和时间来适应新的规则。
他们最关心的是所有公司的调整与计算和数据为准备改变规则的能力。中小企业将不得不改变他们披露收入和账户信息的方式。Murphy（2015）补充说，这种变化是一个3600亿美元的问题，正在考虑和决策仍然是模糊的。公司已要求一二年延迟的有效日期调整的会计准则，并调整他们的财务报表的记录。
加拿大基隆拿论文代写：收入变化规则
The reasoning behind the change in the rule is to align the standards of accounting between the US based income and those of the companies’ international income and to provide a simple and effective framework to the government authorities to collect tax from companies having domestic and international customers and realize income from both the markets.
The primary beneficiary in this initiative will be the government and the tax authority. This is because they will be clearer in collecting and demanding tax liabilities from companies operating and receiving income from international markets. The primary motivator behind this kind of move is to gain more tax collections which otherwise have gone unnoticed. Many companies have used the tax legislation loopholes for saving tax and showing income already earned as being realized over time and have prolonged their tax liability. The companies will also benefit in ways that they enter into agreements and contracts and will be more attentive of the implications of the present changes in their agreements.
The FASB and the International Accounting Standards Boards (IASB) are the primary bodies who are concerned about the date of the rule change. The third stakeholder are the companies having international business and are receiving income from different countries. They are concerned about the date of this rule becoming effective as every company will require their own resources and time to adjust to the new rules.
Their major concern is the inability of all companies of adjusting with the computations and data for getting ready for the change in rule. The small and mid-sized companies will have to change the way they disclose revenues and account information. Murphy (2015) adds that this change is a $360 billion question that is being considered and the decision is still in ambiguity. The companies have requested a two year delay for the effective date to adjust to the accounting standards and align their records of financial statements.
