公允价值计量的运用与会计目标能实现

会计目标指的是人们通过会计实践预期所要达到目的，财务会计作为一个经济信息系统，其基本目标就是向信息使用者提供他们所需要的信息。会计目标是会计理论结构的逻辑起点，同时也是会计计量的理论基石。不同的会计目标对会计信息有不同的要求，同时也导致计量属性选择的差异；反之，不同的计量属性选择对会计目标也有影响。长期以来，会计目标理论对“向谁提供信息和提供什么信息”的不同回答形成了两个有代表性的观点：受托责任观和决策有用观。无论是从会计目标受托责任观的角度来看，还是从决策有用观的角度来看，公允价值计量的应用都有助于会计目标的实现。     

IPO价值定价与公允价值计量选择

引入公允价值计量是公司IPO价值评估方法的发展趋势。公允价值计量方法有利于增强IPO公司会计信息的解释能力,能够为新股投资者提供更高效率的决策信息。公允价值的估值技术在IPO定价方面需要有层次地逐级使用,IPO定价就是投资者投入价值和发行人产出价值的均衡结果。以公允价值计量IPO资产,是买卖双方自愿交换资产和权益。因此,推行公允价值计量的IPO定价,应该寻找具有可靠性的估值技术,视企业特征、行业属性和资产类别的不同情形而采取相应办法。     

从信息观、计量观角度浅析新会计准则——以会计信息质量要求的变化为例

2006年发布的新会计准则在许多方面都表现出了创新和变化,在会计理论观念上体现出了决策有用性信息观向计量观的转变,计量属性中引入公允价值计量属性,反映出对需要提供的会计信息在质量要求上的变化。     

宏观经济、资产负债表与会计计量

资产负债表、会计计量为我们从微观层面理解宏观经济动态与运行提供了基本信息。宏观经济主要是由众多企业细胞组成的。企业资产负债表整体情况反映了整个宏观经济的变化,在经济金融化的背景下,金融工具在资产负债表中的作用日益重要。资产负债表计量(包括金融工具的计价)、经济行为的决策以及宏观经济变化趋势的反映等都与会计计量紧密相关。会计计量方法的选择是一种基于现实的理性选择,经济金融化的趋势使公允价值计量被世界主要经济体广泛采用。     

人力资源会计的确认与计量

人力资源会计是会计学的一个崭新的分支,是通过对企业中人力资源投资的成本、价值进行确认、计量、记录和报告,以为利益相关者提供企业的人力资源信息,便于他们做出正确的经济决策,它是企业专门计量和反映人力资源信息的会计程序和方法。其目标是将人力资源变化的信息提供给企业和有关人士使用。本文就人力资源会计在我国建立的必要性以及它的确认、计量、报告等基本的问题进行探讨。     

基于我国会计史演进下的会计计量属性探究

在整个财务会计程序中,会计计量是关键一环.回顾会计史的演进历程,会计目标由受托责任观逐步转向决策有用观,这就要求提供的会计信息更利于决策.会计计量属性也由过去历史成本"一枝独秀"演进到历史成本和公允价值并重、多种计量属性并存的会计计量模式.会计计量属性的变迁实际上是特定经济环境下的产物,会计计量也从程序理性走向结果理性.本文以会计演进为视角,回顾和梳理会计计量属性的变迁,对理解会计计量的演变及计量属性的内涵具有重要意义.     

基于我国会计史演进下的会计计量属性探究

在整个财务会计程序中,会计计量是关键一环.回顾会计史的演进历程,会计目标由受托责任观逐步转向决策有用观,这就要求提供的会计信息更利于决策.会计计量属性也由过去历史成本"一枝独秀"演进到历史成本和公允价值并重、多种计量属性并存的会计计量模式.会计计量属性的变迁实际上是特定经济环境下的产物,会计计量也从程序理性走向结果理性.本文以会计演进为视角,回顾和梳理会计计量属性的变迁,对理解会计计量的演变及计量属性的内涵具有重要意义.     

关于公允价值审计应用问题的探析

<正>一、公允价值审计的产生及发展公允价值审计是随着公允价值会计的发展应运而生并快速发展起来。由于以公允价值计量的财务报告为使用者决策提供既相关又不失可靠的信息,所以公允价值计量得到了广泛关注和部分使用。在对如何保证公允价值的可靠性进行研究的同时,怎样使财务报告使用者合理确信公允价值计量的可靠性,     

新会计准则下的公允价值计量问题分析

公允价值计量是适应当前金融需要的一种计量属性,能够使会计学收益更加的真实全面,提高了信息决策的准确性,也有利于保全企业资本.但当前新会计准则下,由于种种因素的干扰与影响,公允价值计量存在着一些亟待解决的问题,本文将主要针对这些问题提出几点解决的建议.     

浅析公允价值在财务会计中的运用

随着国际金融业的迅猛发展,知识经济时代的到来,会计所处的经济环境也发生了深刻的变化,尤其是物价水平变动的频繁,给历史成本计量带来了前所未有的冲击,信息使用者对财务信息的相关性、可比性以及可预测性要求提高,历史成本计量已经不能满足经营决策的需要。而公允价值计量体现了会计学与经济学在理论上的融合及信息观向计量观的转变,是会计理论发展与会计实务需要的现实选择。可见,公允价值在财务会计的运用愈发显得重要。     

Making up users

Within recent years, financial statement users have been accorded great significance by accounting standard-setters. In the United States, the conceptual framework maintains that a primary purpose of financial statements is to provide information useful to investors and creditors in making their economic decisions. Contemporary accounting textbooks unproblematically posit this purpose for accounting. Yet, this emphasis is quite recent and occurred despite limited knowledge about the information needs and decision processes of actual users of financial statements. This paper unpacks the taken-for-grantedness of the primacy of financial statement users in standard-setting and considers their use as a category to justify and denigrate particular accounting disclosures and practices. It traces how particular ideas about financial statement users and their connection to accounting standard setting have been constructed in various documents and reports including the conceptual framework and accounting standards.     

The changing technological environment and the future of behavioural research in accounting

In an era where the pace of change continues to escalate, behavioural research provides an ongoing avenue for explaining the likely effects of emergent changes on decision‐making by providers, users and assurers of accounting information, and for providing ex ante enlightenment for policy‐makers. The purpose of this discussion is to identify contemporary changes affecting the accounting environment, discuss the potential impact to individual and organisational decision‐making, and explore how behavioural research can be utilised to examine these changes. Specifically, this discussion focuses on the impact that technological changes have had on financial reporting, external auditing and managerial accounting, with an eye towards the potential for these changes to radically alter the future of accounting and auditing research.     

Making sense of complex data using interactive data visualization

An important role for accountants today is to provide decision support to senior management by assisting them in the analysis of large, complex data sets. Interactive data visualization (IDV) facilitates this process by allowing users to navigate, select, and display data via an easy-to-use interface often used as a component of data analytics. Given the increasing popularity of IDV as a tool for making sense of complex data, it is important that accountants become familiar with and learn how to use this technology. This case provides a hands-on opportunity to organize complex accounting data to create IDVs for decision makers to use. Further, the case enables students to understand the potential impact of IDVs on preparers and users of accounting information. Students will assume the role of a division controller in a hypothetical company and create an IDV to assist the chief executive officer (CEO) in decision making.     

Are Financial Reports Useful? The Views of New Zealand Public Versus Private Users

This study reports on surveys conducted with users of financial reports in New Zealand. We compare findings for users of reports of two types of for‐profit entities, namely those with public accountability (public entities) and those with no public accountability (private entities). The findings indicate that both types of users have similar perceptions regarding the usefulness of financial statements, with the income statement and balance sheet rated as the most useful components. Furthermore, both types of users, especially private users, perceive financial statements as the most important information source for decision making. Public users have a greater interest in supplementary information than private users. The findings of this study contribute to the debate around differential reporting for private companies and have policy implications with regard to the user‐needs approach to accounting standard setting.     

Decision Usefulness of Cash and Accrual Information: Public Sector Managers’ Perceptions

This study examines the usefulness of accrual accounting information for internal decision‐making contexts in the Western Australian public sector. Based on questionnaire responses of public sector managers, it was found that accrual accounting is perceived to be more useful than cash accounting in 16 of the 19 decision situations. These results suggest that the perceived usefulness of the accrual accounting system has improved with the passage of time. It may well be that perceptions of the usefulness of information derived from an accounting system will change over time as users gain familiarity and experience with a system.     

MIND YOUR ACCRUALS: PERCEIVED USEFULNESS OF FINANCIAL INFORMATION IN THE AUSTRALIAN PUBLIC SECTOR UNDER DIFFERENT ACCOUNTING SYSTEMS

This study examines the usefulness of three accounting systems (cash, Generally Accepted Accounting Principles (GAAP) accrual, and Government Finance Statistics (GFS) accrual) for public sector decision‐making. From a survey of internal users, external users, and preparers in Australia, we find that GAAP accrual information is perceived to be relatively more useful and understandable than the other two systems for most decisions examined. The relatively higher ratings for GAAP accrual information differ from earlier studies and may reflect an experience or familiarity effect whereby perceptions of usefulness are enhanced because respondents have become more used to the system. This effect might also explain the lower ratings for GFS accrual.     

权益均衡论:关于财务会计目标的思考

作为规范会计理论的两大学派:受托责任学派和决策有用学派只是片面地以委托方对会计信息的要求作为会计目标,忽略了会计信息系统中各利益相关者之间在会计信息质和量的规定性的界定上的利益冲突和会计信息系统这种制度安排的激励机制效应以及会计信息披露成本的制约。本文通过对会计信息系统中各利益相关者之间在涉及会计事项的各类交易中的利益冲突与“纳什均衡”转换机理的分析,逻辑推导出“纳什均衡”状态下的会计信息质和量的规定性和财务会计目标。     

Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government

Informative and transparent financial information in the public sector is crucial for improving public sector management and eradicating corruption. Given this, Indonesia has reformed its public sector accounting, reporting and accountability systems by implementing a dual reporting system known as ‘cash towards accrual’, following similar reforms in developed countries. Drawing on the experience of five local governments (districts) in Indonesia, this study finds that the implementation of the dual reporting system has helped local governments to produce transparent and informative reports. However, the accrual‐based contents of the dual reports produced by the new reporting system are underused for decision making. In addition, there has been a significant increase in costs associated with the implementation of the new accounting regime in the jurisdictions studied. The study also finds that the ability of the users to use information generated by the new accounting system is more important than just a legal and mandatory requirement to use the new system.     

公司治理结构和会计控制观

研究公司治理结构 ,可识别会计信息的主要使用者 ,以确定会计观。美国公司股权分散型特征 ,决定了会计决策有用观导向 ;德日公司机构控制型特征 ,决定了会计受托责任观导向 ;我国公司治理结构 ,既有德日式的机构控制型 ,又有东亚式的拥有者管理型 ,我国以会计控制观导向建立会计规范体系 ,既现实 ,又必要、可行 ,体现了中国会计特色。为与国际会计协调 ,我国会计规范体系可实行“一国两制” :一般企业会计以会计控制观为导向 ,上市公司会计以决策有用观为导向 ;或所有企业会计均以会计控制观为导向 ,上市公司会计再实行以决策有用观为导向