浅析新会计准则采用的资产负债观

新会计准则体系在诸多具体会计准则中都以资产负债观为基础,从而使会计确认、计量的方法发生了一系列变化.在资产负债观下,利润表成为资产负债表的附属产物.则又一次引发了人们对资产负债观与收入费用观的思考.本文在阐述资产负债现与收入费用的基础上对我国运用资产负债观的原因进行了说明,并对资产负债观在我国新企业会计准则中的体现略做介绍.     

浅析新会计准则采用的资产负债观

新会计准则体系在诸多具体会计准则中都以资产负债观为基础，从而使会计确认、计量的方法发生了一系列变化。在资产负债观下，利润表成为资产负债表的附属产物。则又一次引发了人们对资产负债观与收入费用观的思考。本文在阐述资产负债观与收入费用的基础上对我国运用资产负债观的原因进行了说明，并对资产负债观在我国新企业会计准则中的体现略做介绍。     

论收入费用观与资产负债表观

资产负债观与收入费用观为计量收益的理论,同时亦为制定会计准则的指导思想。本文在探讨了资产负债表观与收入费用观的概况的基础上上,比较分析了两种观念的差异及应用,据此提出了对完善两种观念应用的建议。     

浅析资产负债观与收入费用观——基于新旧会计准则视角

我国会计准则的颁布实施使得会计理论从收入费用观理论为主转变为以资产负债观理论为主。通过对资产负债观和收入费用观进行全面、深入的比较研究,不仅有助于会计人员从战略的角度来把握我国会计准则制定思想的总体思路,而且还可以进一步了解这种战略思想在会计准则中的具体应用情况。     

浅论会计收入费用观和资产负债表观

随着我国会计准则持续国际趋同,资产负债表观作为新会计理念之一逐渐被引入。本文首先论述了收入费用观和资产负债表观的基本理论,其次对现有会计准则中收入费用观向资产负债表观过渡的具体表现进行了阐述,最后对资产负债表观应用中存在的问题进行了揭示并阐述了笔者从中得到的启示。     

浅论会计收入费用观和资产负债表观

随着我国会计准则持续国际趋同,资产负债表观作为新会计理念之一逐渐被引入。本文首先论述了收入费用观和资产负债表观的基本理论,其次对现有会计准则中收入费用观向资产负债表观过渡的具体表现进行了阐述,最后对资产负债表观应用中存在的问题进行了揭示并阐述了笔者从中得到的启示。     

论公允价值变动损益的两种收益观

<正>在新《企业会计准则》中,一个很大的变化就是引入了公允价值计量模式,说明会计理念正在发生质的变化,即我国会计准则的制定由收入费用观转向了资产负债观。本文从资产负债观和收入费用观产生的历史背景出发,比较深入地辨析了两者的概念,并且说明了公允价值变动损益核算是资产负债观的具体体现,提出在我国会计准则建设与完善过程中应当结合我国的会计环境积极向资产负债观靠拢。     

论收入费用观与资产负债表观

资产负债观与收入费用观不仅仅是两种完全不一样企业利润计量理论,而且是在会计准则上制定的两种不一样指导思想。本文在探讨了资产负债表观与收入费用观发展历程的基础上,比较分析了两种观念的差异及应用,据此提出了对完善两种观念应用的建议。     

浅析资产负债观与收入费用观

2006年颁布新《企业会计准则》,2014年财政部对其进行了大修改,在与国际会计准则趋同的基础上,其中最重要的理论更新则是收入费用观向资产负债观的转变。本文在简单介绍两种理念的基础上,比较两种理论的差异,谈谈在新会计准则下收入费用观向资产负债观转变的具体表现。     

谈新事业单位会计准则中“资产负债观”的运用

近年来,我国新会计准则体系中的一个重大变化就是从理念实现了收入费用观向资产负债观的转变。资产负债观的具体应用主要体现在金融工具确认、所得税准则、计量等方面。在决策有用性会计目标下资产负债观会成为会计准则的国际趋势。尤其长期以来我国一直采用收入费用观作为对收益的确认计量,但这种收益计量模式逐渐暴露出许多弊端,而资产负债观防止事业单位虚增利润和虚增资产,有利于事业单位可持续发展。本文主要以资产负债观为切入点,从运用的必要性中分析其具体运用措施,以供参考。     

Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View

This paper analyses various controversial issues arising from the current project of the IASB and FASB to develop a joint conceptual framework for financial reporting standards. It discusses their possible implications for measurement and, in particular, for the use of fair value as the preferred measurement basis. Two competing world views are identified as underlying the debate: a Fair Value View, implicit in the IASB's public pronouncements, and an Alternative View implicit in publicly expressed criticisms of the IASB's pronouncements. The Fair Value View assumes that markets are relatively perfect and complete and that, in such a setting, financial reports should meet the needs of passive investors and creditors by reporting fair values derived from current market prices. The Alternative View assumes that markets are relatively imperfect and incomplete and that, in such a market setting, financial reports should also meet the monitoring requirements of current shareholders (stewardship) by reporting past transactions and events using entity-specific measurements that reflect the opportunities actually available to the reporting entity. The different implications of the two views are illustrated by reference to specific issues in recent accounting standards. Finally, the theoretical support for the two views is discussed. It is concluded that, in a realistic market setting, the search for a universal measurement method may be fruitless and a more appropriate approach to the measurement problem might be to define a clear measurement objective and to select the measurement method that best meets that objective in the particular circumstances that exist in relation to each item in the accounts. An example of such an approach is deprival value, which is not, at present, under consideration by the IASB.     

True and Fair': UK Auditors' View

An earlier paper surveyed the behaviour of finance directors of the 900 largest UK companies with respect to giving a true and fair view in annual accounts. This present paper results from personal interviews with technical partners of all the 20 largest UK auditing firms (which includes the auditors of nearly all the companies in the previous survey). The paper examines the operational meaning of ‘true and fair’ to large auditing firms, and how it fits into the context of law and standards. It is concluded that one effect of the requirement as it works in practice is to give support to auditors' views in areas not yet covered by accounting standards. Contrasts emerge between the interpretations of directors and those of auditors.     

An American View on CLERP

Problems of interpretation and acceptability do not appear to have deflected the Australian government from its determination to impose international accounting standards as the basis of the country's accounting practice. This analysis finds no persuasive explanation for the government's approach.     

会计准则执行差异评价方法探析

会计准则差异包括规范差异和执行差异。在我国会计准则与国际会计准则日渐趋同（规范差异逐渐减少）的背景下,对于执行差异的评价是衡量会计准则实质趋同效果的重要方面。文章对会计准则执行差异的评价方法进行了述评,并比较了各种方法之间的差异,以期为会计准则执行差异的评价提供方法支持。     

论会计准则制定中的政府间博弈

会计准则具有经济后果,产生于不同会计准则的不同会计信息,会因此影响各利益集团的利益分配。因此会计准则的制定不是一种纯技术过程,而是各利益集团多次博弈达成的均衡结果。本文基于博弈论的视角,深入分析了会计准则制定中的政府间博弈,并就我国会计准则的国际趋同提出了一些建议。     

关于会计计量的几个理论问题

随着当代财务会计试图把越来越多的所谓“资产负债表外业务”纳入表内核算和试图在会计报表中反映资产、负债价值的变化,会计准则中已经越来越多引入了公允价值等除历史成本以外的其它会计计量基础,从而对现行的历史成本会计模式产生了很大挑战。不仅如此,由于过去的财务会计概念框架没有考虑这一新的会计计量发展趋势,也使得会计准则与概念框架之间、会计准则与会计准则之间因为会计计量问题而产生了诸多的不一致,十分不利于会计信息质量的提高和国际会计的趋同。为此,本文以现行国际财务报告准则中存在的会计计量问题为出发点,系统研究了当前会计计量问题的实质、理论基础、未来发展趋向及其国际努力,并进而提出了我国的因应对策。     

Central government accounting harmonization in EU member states: will EPSAS be enough?

A highly controversial topic in the EU is the need for harmonized accrual-based standards to improve the quality of public accounts and reduce differences (adjustments) between the micro-(governmental accounting) and macro- (national accounting) levels. This paper shows that a set of high-quality accounting standards, like the future EPSAS, are not going to be sufficient to overcome the present lack of harmonization. The authors explain why this is the case having researched accounting data from 28 EU member states.     

Measuring the convergence of national accounting standards with international financial reporting standards: The application of fuzzy clustering analysis

A single set of accounting standards is considered the path to achieving accounting convergence globally. Given the important role that formal harmonization/convergence plays in the accounting profession and global capital markets, this study focuses on the methods and methodology for the measurement of formal accounting convergence. Based on our review and evaluation of the existing methods for measuring the level of harmonization/convergence between any two sets of accounting standards, we propose using a new method of matching and fuzzy clustering analysis to assess the convergence progress of national accounting standards (NAS) with International Financial Reporting Standards (IFRS) from whole and single standards, respectively. Single standards are clustered according to their convergence level, which may indicate further convergence emphasis. As an illustrative example, the achievements made in China are evaluated using this new method. The results reveal that this new method can measure the convergence level of NAS with IFRS more clearly and informatively.     

论会计准则的法律地位

本文从法律的角度论述了会计准则的性质和地位 ,进而探讨了在西方遵循会计准则并非免除法律责任的充分条件 ,最后从我国法律体系和会计准则的基本特征出发 ,讨论了我国会计准则的法律地位。在我国 ,目前应当充分肯定会计准则的法律地位 ,在认定虚假财务报告时应以会计准则作为基本依据 ,同时应当努力提高会计准则的质量 ,缩小会计准则与公众意识的差距。     

稳健性与公允价值:基于股票价格反应的规范性分析

本文讨论了企业内外信息不对称性对稳健性原则和公允价值计量方法的影响,并结合现代经济特点,认为股权投资者应该成为会计信息的主要服务对象。大量实证研究结果表明稳健会计方法和激进会计方法同样给股权投资者理解会计信息造成障碍,因此在会计准则中适当引入公允价值计量方法是有益于资本市场发展的。