与公允价值确认相关的审计证据研究

与公允价值相关的特殊会计业务在新会计准则中占有很重要的地位,也必将对审计业务形成一定程度的冲击。本文着眼于与公允价值相关的会计业务,侧重于政府审计机构,从审计证据的角度对如何实施与此相关的审计业务进行了探讨。本文结合公允价值业务对由此形成的特殊原始凭证及其与政府审计的关系进行了分析;以此为基础,对与公允价值确认有关的审计证据进行了分类分析,对相关审计证据的规范化进行了探讨。     

新会计准则下水电企业财务管理策略

如何应对新会计准则，完善企业财务管理，是水电企业的当务之急，本文首先探讨了新会计准则的实施对水电企业的财务管理工作的影响，然后提出了在新会计准则下完善水电企业财务管理的对策.     

新会计准则下水电企业财务管理策略

如何应时新会计准则,完善企业财务管理,是水电企业的当务之急.本文首先探讨了新会计准则的实施对水电企业的财务管理工作的影响,然后提出了在新会计准则下完善水电企业财务管理的对策.     

新会计准则下企业资产重组的涉税问题研究

<正>2006年2月15日财政部颁发了新《企业会计准则》,2007年1月1日起正式实施。新会计准则的颁布是我国会计新时代的一个里程碑,为推动企业会计法规建设、推动资本市场的发展奠定了坚实的基础。新的会计准则在很多方面都发生了变化,包括存货、长期股权投资、投资性房地产、固定资产、无形资产、债务重组等,导致在实施过程中对企业资产重组中的相关税收问题产生影响。本文主要就新会计准则下企业资产重组的涉税问题进行探讨。     

新会计准则对我国上市公司会计信息质量的影响探讨

本文阐述了新会计准则实施以来对上市公司会计信息质量的积极影响,也探讨了新准则在实施中影响会计信息质量的诸多问题,并在此基础上提出了相关建议。     

浅析新会计准则对企业所得税的影响

2007年以后,我国率先在上市公司实施新会计准则,随着六年的过去,我国的大部分企业已经按照新会计准则的要求实施企业内部的财务数据处理。我国的新会计准则以国际会计准则为标准,融入我国社会主义特色,以高起点,强创新的理念对企业的财务会计制度进行审核。新会计准则的实施之后,不仅对企业的财务经营状况有着影响,也对企业所得税产生了影响。本文以新会计准则的实施为标准,探讨这种环境下企业所得税的影响。     

新会计准则下煤炭企业加强会计管理问题探析

煤炭企业要取得长足发展有赖于会计管理工作实施。新会计准则制定以后对煤炭企业的会计管理工作产生哪些影响,笔者结合实际经验对此进行了相关论述。本文首先简单探讨了新会计准则的基本内容和特征,继而阐述了新会计准则对煤炭企业会计管理产生的影响进行了探析,最后总结了新会计准则下煤炭企业管理的相关对策。     

新会计准则对上市企业影响的若干思考

历经多年分析评估,新会计准则终于破茧而出,并将于2007年1月1日首先在上市公司实施,本文对新会计准则的若干变化进行说明,就其对上市公司企业的影响进行分析,并提出了新会计准则下上市公司的思维转换方向和应对措施。     

浅议新会计准则对企业财务分析的影响

新会计准则在原有会计准则的基础上进行了改进和完善,同时也给企业的财务分析工作带来了新的挑战。本文从新会计准则在企业财务报告方面的发展进行分析,探讨新会计准则在企业财务分析中产生的主要影响,并对新会计准则所具有的一些问题提出自己的意见和建议。     

浅谈新会计准则下的公允价值

公允价值的改革是新会计准则实施中的一大特色。本文将对新会计准则下的公允价值改革的利弊进行浅要分析,并对其不利影响提出相应策略。     

Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation

With China’s adoption of principles-based international accounting standards and its convergence with International Accounting Standard 39 (IAS 39), Chinese companies have discretion under the original Accounting Standards for Enterprises 22 (CAS 22) as to how they account for the initial measurement, sale, and subsequent reclassification of financial assets. We use a Chinese company (‘Company A’) as a case study to illustrate how earnings are managed to exploit this discretion. We document that the company re-classifies its available for sale equity investments as long-term equity investments to decrease the volatility of the company’s apparent profits. We also make some predictions regarding how the company will handle its financial assets under the new standard, which is the same as IFRS 9. Our research contributes to the continuous improvement of China’s accounting standards and has implications for regulators of the capital market.     

会计准则的产生与制定权归属的经济学解释——来自企业所有权理论的观点

本文从新制度经济学的企业所有权理论出发,对会计准则的产生及其制定权的归属提出经济解释。会计准则的产生与制定权的归属缘于降低交易费用的需要。为什么可以降低交易费用,有学者从索取权出发进行了分析,本文则从控制权的角度进行了讨论:为了遏制经理的“特定控制权收益”,政府拥有了会计准则的制定权,而经理仅拥有了在会计准则框架内作出会计判断的权力。本文认为控制权角度的解释在以股份公司为主的经济环境中是更加有力的。     

盈余管理动机、信息质量与政府监管

长期资产减值和公允价值计量属性是新旧会计准则衔接期争论较大的两个话题,本文首先研究了上市公司是否会在2006年新旧准则衔接期大量转回减值准备,以及准则颁布前后计提和转回减值准备的动机是否存在差异;其次比较了新旧准则下会计信息质量差异;最后研究了公允价值计价是否会提高会计信息的定价能力。研究表明,新准则中禁止长期资产减值准备转回的做法有利于提高会计信息的相关性和稳健性,并且由于财政部、证监会在准则衔接期政策实施得当,抑制了上市公司在新准则实施前突击转回已计提的长期资产减值准备的动机,从而未出现上市公司"赶集"转回长期资产减值准备的现象。同时,我们的研究还发现,按新准则调整后的股东权益比旧准则有较高的价值相关性,公允价值计量能够提供增量的价值相关信息。我们的研究整体表明,新旧准则转换过程是平稳、有序的,会计信息质量也得到了提升。     

新会计准则对商业银行贷款损失准备的影响

与国际接轨的新会计准则的实施,给我国商业银行的贷款损失准备及其监管带来了很大影响。新会计准则对银行贷款损失准备监管的主要影响有:(1)新会计准则关于贷款损失准备的规定与监管审慎性要求相矛盾;(2)新会计准则规定的贷款损失准备计提方法与监管要求的贷款损失准备计提方法有分歧。新会计准则对商业银行的贷款损失准备的影响主要有:(1)降低了商业银行利用贷款损失准备操纵利润的可能性;(2)使得贷款损失准备具有更大的波动性;(3)引入时间价值,可能导致准备水平的提高;(4)可能导致利息收入和减值准备同步增加,并将影响各会计期间的利润发生一定程度的变化。本文对以上影响进行了分析,并提出了相应的对策建议。     

Have SFAS 166 and SFAS 167 improved the financial reporting for securitizations?

Critics have alleged that securitization accounting prior to 2010 was among the causes of the recent financial crisis. In response to this criticism, the Financial Accounting Standards Board (FASB) implemented two new accounting standards, SFAS 166 and SFAS 167, to improve the financial reporting for securitizations. Bank regulators have stated their belief that SFAS 166/167 will result in a consolidated balance sheet (and risk-based capital ratios based thereupon) that better reflects a bank's exposure to risk related to securitized assets. We document that, by ceding retained power or influence through the servicing/special servicing functions to third parties, SFAS 166/167 resulted in real effects to the extent that banks (particularly those that were weakly capitalized) achieved their accounting objectives in the post-SFAS 166/167 period through legitimate transaction structuring in line with the intent of the new rules. Further, we use capital market participants’ assessments of risk retention by sponsoring banks as a benchmark, and provide evidence consistent with bank regulators’ beliefs. In particular, following SFAS 166/167, equity investors of sponsoring banks do not consider (consider) as risk relevant securitized assets that receive off-balance sheet (on-balance sheet) treatment. Securitized assets that are consolidated under SFAS 166/167 exhibit the same risk relevance as assets that are not securitized, despite contractual provisions that would seem to imply substantial risk transfer.     

Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?

Abstract:   The question of whether the adoption of International Financial Reporting Standards (IFRS) results in measurable economic benefits is of special interest, particularly in light of the European Union's adoption of IFRS for listed companies. In this paper, I investigate the common conjecture that internationally recognised financial reporting standards (IAS/IFRS or US‐GAAP) reduce the cost of capital for adopting firms. Building on Leuz and Verrecchia (2000) , I use a set of German firms that have adopted such standards and investigate the potential economic benefits of this reporting strategy by analysing their cost of equity capital through the use and customisation of available implied estimation methods. Evidence from the 1993–2002 period fails to document lower expected cost of equity capital for firms applying IAS/IFRS or US‐GAAP. During the transition period I analyse, the expected cost of equity capital in fact appear to have rather increased under non‐local accounting standards.     

Fair value accounting: Current practice and perspectives for future research

A fundamental issue debated in the accounting literature centres on the appropriate basis for measuring firms’ assets and liabilities. During the last several decades, scholars have generated a growing body of important insights about the use of the fair value measurement attribute in financial reports around the globe. In this paper, we provide an overview of the institutional background of fair value accounting and the associated accounting standards that prescribe the use of fair value measurements under International Financial Reporting Standards and Generally Accepted Accounting Principles in the US. We discuss and document the extent to which firms across different industries and accounting regimes recognize and disclose in their financial reports assets and liabilities measured at fair value and we reflect on aspects of the fair value accounting literature. In doing this, we identify several areas in which additional research can further our understanding of fair value measurements and disclosures.     

新会计准则研究:分析框架与综述

本文构建了一个新会计准则研究的分析框架,在此基础上,对已有的新准则研究文献进行了系统的回顾与评论。结合分析框架和对已有文献的评述,我们进一步提出了未来尚需探索和拓展的方向。     

财务会计目标之透视

财务会计目标是会计准则的基石,用来指引整个财务会计概念框架和会计准则体系的构建,在会计准则制定工作中起重要的导航作用。本文在对财务会计目标综述的基础上,分析了我国会计环境对财务会计目标的影响;进一步明确了在我国目前的会计环境下,财务会计目标应定位于"决策有用观+受托责任观"。