会计准则国际发展的利益关系分析

随着世界经济一体化的不断发展,在目前经济交易对会计处理方法的规范需求下,会计准则国际发展成为了目前会计领域的热点问题.对于我国而言,发展中国家的身份给我国国际贸易业务带来优势的同时也带来了很多的挑战,通过规范会计准则、紧跟国际会计准则发展趋势,是推动我国国际贸易发展的重要保障.本文,就对会计准则国际发展的利益关系进行分析,以期通过本文章的研究为我国的会计准则规范化和国际化发展提供有价值的理论参考.     

我国会计准则国际趋同的政治地位和经济利益的考量

我国会计准则经历了渐进式的改革历程,在会计标准建设与实施、会计人才战略、会计信息化、会计理论研究以及会计国际化等诸多方面,取得了举世瞩目的成就.本文初步回顾了我国会计准则国际化的历史进程,以个人浅薄观点对它的政治地位影响以及经济后果做出浅层次的分析阐述     

我国会计准则国际趋同的政治地位和经济利益考量

随着资本市场的日益全球化和跨国公司的迅猛发展以及对财务报表可比性要求的日益增强,会计准则的国际趋同已是大势所趋。我国会计准则经历了渐进式的改革历程,在会计国际趋同方面,取得了巨大的成就。本文初步回顾了我国会计准则国际化的历史进程,对它的政治地位影响以及经济后果做出浅层次的分析阐述。     

会计准则制定的国家利益博弈与经济后果

经济全球化使各国会计准则的发展走向趋同，而国际会计准则的形成和发展过程，实际上是就各个国家的利益博弈过程。本文试图用制度经济学的观点来解释各国在会计准则国际化过程中所采取的策略。     

会计准则国际趋同研究框架构建：综述与启示

经济全球化的浪潮使得会计准则的国际化成为大势所趋。当前会计国际化已经进入国际趋同阶段。本文从会计准则国际趋同的背景与动因、会计准则国际趋同的影响因素、会计准则国际趋同的经济后果等方面,对近年来研究会计准则国际趋同的国内外文献进行综述。在此基础上,从横向与纵向两个视角构建会计准则国际趋同的研究框架,并分析会计准则国际趋同的未来研究方向,进而归纳出对我国的启示。     

会计准则国际趋同研究框架构建:综述与启示

经济全球化的浪潮使得会计准则的国际化成为大势所趋。当前会计国际化已经进入国际趋同阶段。本文从会计准则国际趋同的背景与动因、会计准则国际趋同的影响因素、会计准则国际趋同的经济后果等方面,对近年来研究会计准则国际趋同的国内外文献进行综述。在此基础上,从横向与纵向两个视角构建会计准则国际趋同的研究框架,并分析会计准则国际趋同的未来研究方向,进而归纳出对我国的启示。     

试论会计准则的国际协调

全球化是当今世界经济发展的大趋势，它导致了资本流动的全球化。作为“通用商业语言”的会计准则也势必趋向全球化。在会计准则国际化进程中，会计准则的国际协调一直是我们面临的一个主要问题，科学地认识和正确地解决这一问题，直接影响着我国会计准则的发展进程和有效实施。本文试从会     

我国会计准则国际趋同初探

文章浅要分析了会计准则国际趋同的实质、原则、内容,以及我国在会计准则国际趋同方面的实现途径,完善我国会计准则体系,适应经济全球化发展的需要.     

会计准则与会计制度的比较分析：政府利益与民众利益的目标

在当前我国会计制度改革,以及企业会计准则制定过程中,应当怎样看待和评价其中所包容的政府利益和民众利益？对此,我们需要在理论上有一个系统、深入和全面的分析,以统一人们的认识。就前一阶段的情况而言,１９９３年《企业会计准则》和《企业财务通则》出台以后,率...     

我国会计标准与国际会计标准的差异分析及国际趋同的思考

本文从我国B股上市公司、金融类上市公司双重审计的制度背景出发 ,以B股和金融类上市公司的年度报告中的双重审计差异为基础 ,对我国会计标准和国际会计标准进行综合比较研究 ,对存在的差异做出了分析与评价 ,并提供了有关的政策建议。     

税收国际协调与会计准则全球趋同关系之辨析

本文研究经济全球化下税收国际协调与会计准则全球趋同这两大并存趋势的关系。论文认为 ,这两大趋势是经济全球化在国际税收和国际会计这两个相互联系领域中的反映 ,并从六个方面论述了两者之间的内在联系以及所反映的本质内涵。作者认为 ,二者之间的关系是所谓“经济一体化三难”的反映 ;在中国参与经济全球化的过程中 ,应把握两者关系 ,注意政策的内在协调 ,同时考虑国际税收与会计交叉学科的发展 ,为实务界提供指导     

International Accounting Standards and Accounting Quality

We examine whether application of International Accounting Standards (IAS) is associated with higher accounting quality. The application of IAS reflects combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation. We find that firms applying IAS from 21 countries generally evidence less earnings management, more timely loss recognition, and more value relevance of accounting amounts than do matched sample firms applying non‐U.S. domestic standards. Differences in accounting quality between the two groups of firms in the period before the IAS firms adopt IAS do not account for the postadoption differences. Firms applying IAS generally evidence an improvement in accounting quality between the pre‐ and postadoption periods. Although we cannot be sure our findings are attributable to the change in the financial reporting system rather than to changes in firms' incentives and the economic environment, we include research design features to mitigate effects of both.     

国际租赁会计准则的发展动向及对我国的启示

随着市场经济的发展,租赁业也日趋繁荣,租赁会计信息处理也变得更加的复杂和重要。为适应现代经济发展,国际租赁会计准则正处于不断的变化之中。本文以近几年国际租赁会计准则的变化为基础,回顾了国际租赁会计准则的修订进程,结合社会各界对相关国际组织征求意见稿等的观点和建议,从国际租赁会计准则的修订探讨对我国租赁会计准则的启示。     

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

We investigate (1) whether the variation in accounting standards across national boundaries relative to International Accounting Standards (IAS) has an impact on the ability of financial analysts to forecast non-U.S. firms' earnings accurately, and (2) whether analyst forecast accuracy changes after firms adopt IAS. IAS are a set of financial reporting policies that typically require increased disclosure and restrict management's choices of measurement methods relative to the accounting standards of our sample firms' countries of domicile. We develop indexes of differences in countries' accounting disclosure and measurement policies relative to IAS, and document that greater differences in accounting standards relative to IAS are significantly and positively associated with the absolute value of analyst earnings forecast errors. Further, we show that analyst forecast accuracy improves after firms adopt IAS. More specifically, after controlling for changes in the market value of equity, changes in analyst following, and changes in the number of news reports, we find that the convergence in firms' accounting policies brought about by adopting IAS is positively associated with the reduction in analyst forecast errors.     

International Accounting Standards: An Alternative Rationale

International aspects of financial reporting have begun to receive an increasing amount of attention by a range of organizations. There is a need then, to appraise critically the performance and the underlying rationale of those agencies responsible for influencing international practices. Identification and appraisal of the rationale underlying the existence of those agencies is a necessary step in determining their potential for achieving the objectives which they have been set. This paper examines the rationale behind one of these agencies, the International Accounting Standards Committee (IASC, 1977). Unlike many others, the paper does not attempt to explain why we should have an organization such as the IASC and the standards it produces. Rather, it represents an attempt to explain why we do have an organization such as the IASC. To that end, an alternative rationale is suggested for the output of the IASC, based on theories of professional selfinterest, agency, and property rights. It is argued that that rationale is likely to have significantly greater explanatory power in respect of the present output produced by the IASC than those traditionally presented.     

The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices

Over the past few decades numerous organizations have been actively participating in the efforts to improve the comparability of financial reporting. Many studies have discussed the benefits and drawbacks of comparability. This study investigated the affect on the harmonization, or comparability, of accounting practices when a sample of companies choose to use international accounting standards (IASs) when preparing financial reports.This study analyzed trends in the I index, a measure of concentration for the use of a particular accounting practice introduced by van der Tas, to determine if the choice of accounting methods by a sample of Swiss companies became more aligned with a sample of companies from three other countries. The study included a control sample of Swiss companies that did not switch from reporting using local Swiss standards during the same time period, 1988 through 1995. Four accounting practices were included; depreciation, inventory, financial statement cost basis, and consolidation practices. The practices used were compared with a sample of companies from three countries; Japan, the UK, and the US.The results indicated that across the 8-year period, the majority of the I indices comparisons were positive and statistically significant. However, the results did not support that these increases were due primarily to the adoption of IASs.     

Inconsistency in U.S. Accounting Standards: The Treatment of Interest

Consistency is an essential part of financial reporting: it applies both to the continuous use of the same accounting principles by an entity from period to period, and to consistency between various accounting principles used by the same entity. In the development of accounting standards, risks to users of inconsistencies can be reduced by good disclosure requirements, particularly so between various pronouncements. A study examining the treatment of interest found inconsistencies in two-thirds of the relevant U.S. GAAP pronouncements.     

权证会计处理的国际准则及其借鉴

本文在简要介绍权证产品及其要素、种类和功能的基础上,重点围绕国际会计准则关于金融工具会计的相关规定,对权证的会计处理原则和方法进行了探讨,并就其对我国会计及信息披露发展的启示进行了分析,以期为我国权证产品的成功推出进行一些有益的探索.