新资产负债表日后事项准则的改进

《资产负债表日后事项》准则是1997年5月22日发布的，本准则明确了日后事项的概念、调整事项和非调整事项的范围及相关的账务处理和报表披露，对提高会计报表的信息质量，帮助信息使用者正确理解和使用会计信息并作出决策具有十分重要的意义。随着我国会计改革步伐的加快，要求我们在破与立中不断完善，因此，2003年4月财政部对《资     

基于流程管理观的会计数据处理研究:数据分类、基本程序与价值挖掘

基于流程管理观,可以将会计数据重新划分为三类八种.通过会计流程输入、处理和输出环节的对比分析,发现价值法实际上是在输入、处理和输出三个环节都有着强制性规范约束的事项法,因而可以将价值法视为事项法的特例,从而为实现价值法与事项法的融合提供支持.从信息披露视角分析,价值法会计信息披露是事项法会计信息披露的真子集,应将事项披露融入会计基本处理程序之中,从而实现会计基本处理程序的流程变革.将各类会计数据加以整理与归档,便可形成会计数据仓库,而基于会计数据仓库的数据挖掘与知识管理,将会带来会计数据的价值超越.     

会计表外信息披露问题与研究

随着会计信息使用者越来越广泛,会计报表的使用者除关心表内信息披露内容外,同时也重视表外信息的掌握.会计表外信息不仅对表内信息起到补充、解释和证明作用,而且还是表内信息的延伸和扩展,帮助报表使用者正确理解会计报表内容,掌握公司经营能力和财务状况、或有事项和未来发展等重要信息.本文针对表外信息披露存在的问题,提出了完善信息披露的具体措施.     

上市公司财务报告中的"陷阱"种种

在现代企业中，财务会计是进行会计数据处理和信息加工的系统。财务报告，尤其是其中的会计报表，作为系统的一大要素，则负责将已加工生成的会计信息传递给与企业有关的使用者。因此，会计信息提供的充分和准确与否，将会直接影响会计信息使用者的投资判断。企业对外提供的财务报告一般包括两部分：会计报表和会计报表附注。会计报表包括资产负债表、利润表、现金流量表，利润分配表（留存收益表）一般也包括在内。通常，在提供这些会计报表时还应提供报表附注。为了正确评价企业的财务状况、经营成果和现金流动情况，报表的使用者需要详细…     

会计报表附注的编制与阅读

《企业财务会计报告条例》规定，企业对外提供的年度、半年度财务会计报告应当包括会计报表、会计报表附注和财务情况说明书三个部分。在某些情况下，如企业发生会计政策变更，重大投资活动、涉及或有事项，债务重组、进行非货币交易等事项时，按照有关会计准则的要求，季度和月度会计报表也有要进行会计报表附注的编制，披露有关事项。由此可见，编制会计报表附注作为一项重要的国际惯例，已构成企业财务会计报告的重要组成部分。这就要求会计人员正确掌握会计报表附注的编制方法，要求报表使用通过阅读会计报表附注，全面掌握会计报表表达的信息。     

浅谈会计报表合并中所得税项目的抵消处理

合并会计报表是以整个企业集团为一会计主体，以组成企业集团的母公司和子公司的个别会计报表为基础，抵消内部交易或事项对个别会计报表的影响后编制而成的。因此。正确的抵消分录是正确编制合并会计报表的基础。由于报表合并方面的有关法律法规还不完善，导致了合并报表的编报存在很多的问题，特别是所得税的合并，如果不能客观的处理好这个问题，就会导致会计信息的可靠性下降。     

事项会计理论的应用研究——以重庆中烟数字化ERP项目为例

随着科技进步和产业创新的快速演进，网络技术、人工智能日新月异，数字经济蓬勃发展，为满足信息使用者对财务数据的多样化需求，事项会计理论应运而生，其核心思想是企业应提供尽量多的原始事项信息。本文以重庆中烟工业有限责任公司的数字化ERP项目为例，介绍了上游系统处理、生成业务事项、生成会计事务、形成事项分录、下游系统处理的财务处理流程，展示了事项会计理论在实践中的具体运用，以期为企业数字化转型提供一定借鉴。     

关于会计报表附注的探讨

会计作为一个信息系统,旨在生成信息并报送信息,投资者等会计信息使用者为满足自身利益需要会促使他们越来越关注公司披露的信息.以会计报表为核心的财务报告是其对外进行信息披露的重要内容,资产负债表、利润表和现金流量变分别反映了企业的财务状况、经营成果和现金流量,而财务报表附注更是对其进行了重要补充.本文从会计报表附注的基本内涵及其作用出发,通过分析会计报表附注在现实中存在的问题,对相关问题提出决策建议,使会计报表附注的信息更规范合理,有利于会计报表使用者更好地自身利益,对促进会计行业的良好发展有其现实意义.     

重视对会计报表附注的审计

（一）会计报表附注作为会计报表的重要补充 ,主要对会计报表不能包含的内容或披露不详尽的内容做进一步的解释说明。主要包括 :未遵守基本假设的说明 ,会计报表主要项目增减变动的进一步注释 ,或有事项或期后事项 ,会计政策和会计估计及其变动 ,关联方关系及其交易等。其重要意义在于能提高会计信息的质量 ,增强会计报表的可比性、可理解性、完整性和突出其重点 ,使会计报表的使用者更能充分了解其所关心的经济实体的财务状况和经营成果 ,以及某些不确定事项可能给企业带来的影响。报表附注也是影响审计意见的一个重要方面 ,审计报告所附已…     

试析企业会计报表粉饰问题

在现代企业中,财务会计是进行数据处理和信息加工的系统。财务报告,尤其是其中的会计报表,作为系统的一大要素,则负责将已加工生成的会计信息传递给与企业有关的使用者。因此,会计信息提供的充分和准确与否,将会直接影响会计信息使用者的投资判断。会计报表粉饰是企业管理当局采用编造、变造、伪造等手法编制会计报表,装饰企业真实财务状况、经营成果与现金流量情况的行为。     

会计职能·财务报告性质·财务报告体系重构

本文针对次贷危机以来会计领域关于非历史成本会计的讨论与争论,从会计职能与会计目标的讨论切入,提出会计的核心价值仍然是维系人类社会的相互信任。在此基础上,论文提出重构多重目标的财务报告模式,其中,基本财务报表仍然以历史成本为基础,满足经济社会信任需求;其它财务报告"按需订制",满足不同使用者的差异化需求,可以采用非历史成本计量属性。     

论企业财务报告的性质及其信息的基本特征

本文研究主体(企业)财务报告的性质与特征,本研究必须区别财务报表和其他财务报告(含财务报表附注),中心和核心信息是由财务报表提供的,而外围和补充信息则由其他财务报告提供。上述财务报告的两部分的性质与特征有一些差别。财务报表是以过去的交易和事项为基础,是以有力的客观而可稽核的证据来支撑,它必须遵照会计准则并经过注册会计师的审计。所有涉及编制财务报表的会计程序都是确认与计量的运用,财务报表的内容仅限于财务报表要素,因此财务报表表述实际的事实。在很大程度上,提供一家企业经济活动,确切描绘的图像。相反,其他财务报告是以报告日为基础,而不是以交易和事项为基础,它运用估计、判断和模型,在很大程度上捕捉不确定性,这些不确定性可能提供财务和其他经济信息有助于使用者作出决策。总之,这两个部分都是完全必需的。但是在财务报告中,报表是中心,其他财务报告则是补充。     

Financial statement comparability and segment disclosure

Statement of Financial Accounting Standards (FAS) No. 131, Disclosures about Segments of an Enterprise and Related Information (FASB [1997]), reestablishes standards for how public business enterprises report segment information in financial statements. A prevailing criticism of FAS 131 is that it likely reduces financial statement comparability for firms with similar lines of business. This study estimates comparability of accounting disclosures surrounding the implementation of FAS 131 to examine potential variation in comparability associated with the segment reporting regime shift. Financial statement comparability is operationalized following the De Franco et al. (2011) accounting system comparability measure as the degree that firms have similar mappings for economic performance into financial statements. Results indicate decreased comparability for firms following FAS 131 adoption. Specifically, segment information reformulated according to how companies manage their businesses marginally limits this reduction in comparability, but greater segment information disaggregation through an increase in the number of reported segments attributed to FAS 131 application diminishes comparability overall. This study contributes to the standard setting process, as the FASB has assigned comparability to an important position in its conceptual framework and has made the goal of increasing comparability a vital component of its agenda that drives the need for accounting standards.     

Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market

Using a sample of Italian firms, this paper investigates whether separate financial statements are useful to capital market investors, and whether International Financial Reporting Standards (IFRS) are more value-relevant than domestic generally accepted accounting principles (GAAP). These issues are key in evaluating the decision made by some states in the European Union to extend the use of IFRS to separate financial statements. The study provides evidence that separate financial statements are value-relevant, regardless of the accounting standard set. However, contrary to expectations, separate financial statements under IFRS do not have incremental information content beyond domestic GAAP. There is even some evidence that domestic GAAP financial statements are more value-relevant than IFRS. Finally, this paper documents the important role of model specification in value-relevance studies.     

财务报表保险(FSI)制度研究综述

财务报表保险(FSI)制度对于会计和保险界来说是一个全新的研究领域,已有研究发现,FSI与SOA2002相比更能有效解决审计师独立性问题,从而提升投保公司的会计信息质量。随之而来的好处是公司治理的改善及资源配置的优化,这对现实经济具有重大意义。本文在论述FSI制度产生背景的基础上,详细综述了国内外理论研究者关于FSI制度的已有研究,最后作出总结并给出了未来研究之方向。     

财务会计：基于价值还是基于交易

企业是一个契约的组合,契约达成的条件之一是具有可验证的变量,财务会计信息因基于过去的交易和复式簿记方法而区别于其他信息,成为可以验证的信息,会计政策因此成为契约的一个组成部分。企业战略面向未来,体现为契约或契约变更,战略是管理层向投资者承诺的重要内容,也是投资者和分析师估计企业未来业绩的重要因素,战略的恰当性以及战略的实施效果需要用过去已经发生的事实来验证,会计信息是履行契约的结果,因此,财务会计是一个验证战略恰当性的系统。盈余意外证明了财务会计信息的验证作用,投资者根据对企业未来现金流量的估计对股票进行估价,会计信息通过证实原来的估计向投资者传递管理层履行战略的能力,也传递分析师的专业能力。因此,基于交易的财务会计在市场上的作用是验证过去,而不是面向未来,尽管历史成本会计信息也可以用于估价。     

The Commercialization of Government's Departmental Accounting (AAS 29): Quasi Rents and Public Welfare

In the Australian public sector. departmental administrative reform is intent on producing lean. efficient. commercially orientated government entities. An accounting regulatory response is AAS 29. Financial Reporting for Governtizetzt Departments. which requires all government departments as reporting entities to adopt in principle much of the whole corpus of private sector accounting standards and statements including. importantly, current cost accounting. This paper explores the proposition that the commercialization of departmental accounting through AAS 29 or similar pronouncements is directly associated with a significant reduction in social and public welfare accountability. Accounting processes are powerful. value-laden agents of social change. Benston (1980) states that 'benefits (net of costs) of accounting standards to society' cannot be measured but can be specified for individuals. Here. accounting outcomes are identified to be the residuals of economic policies to eliminate quasi rents in government. Standardization in AAS 29 rests on the assumption that rights and obligations being equities of generations of participants can be periodically measured as A -L = E at current factor prices. This economic notion lacks cultural heritage in financial disclosure of continuing equities in government and may, for any generation of consumers. induce an excess of social costs over social benefits for the accounting standardization process under prevailing managerialist philosophies.     

Objectives of Financial Reporting

Conceptual framework documents can be evaluated in terms of four criteria: clarity of expression, consistency of assumptions with knowledge of commercial practices and the behaviour of external users of accounting information, internal consistency, and comprehensiveness as a guide to financial reporting practice. On this basis, the Australian Accounting Research Foundation's (AARF's) Statements of Accounting Concepts No. 2 (AARF, 1990a), Objectives of General Purpose Financial Reporting , is found wanting. SAC 2 is inappropriately drafted in terms of normative statements, and incorporates considerable ambiguity because of its allusions to inconsistent objectives without guidance as to weightings or how apparently inconsistent statements might be reconciled. Supporting analysis is rudimentary at best and it relies on an inappropriate use of terminology, while statements lack empirical support and are not linked to any analysis of users' needs for information. Six recommendations for the redrafting of a more narrowly focused SAC 2 (concentrating on annual reports by profit-seeking entities) are presented.     

Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?

Motivated by the recent Discussion Paper (DP) issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on how to define reporting entities, this study investigates the value relevance of consolidated statements under the ownership-based approach of U.S. Accounting Research Bulletin No. 51 (ARB 51) and the control-based approach of International Accounting Standard No. 27 (IAS 27). The results show that consolidated financial statements based on a broader definition of control provide more useful accounting information than those based only on majority-ownership control. We also address one concern raised in the DP, namely, whether a reporting entity should use the common control model to include entities that are under common control of an individual investor or family. The results suggest that accounting standard boards should include the common control model in defining the group reporting entity for firms with complex ownership structures.     

Examining dual accounting systems in Europe

After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European-listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial statements. This study investigates whether this requirement can be explained by a low demand for high-quality financial reporting and an orientation of accounting toward the fulfilment of regulatory needs in these countries. Specifically, using accounting quality as an indicator of the focus of accounting on capital providers' needs, we compare accounting quality between countries permitting and prohibiting the use of IFRS in individual financial statements. Consistent with our expectations, we find that countries requiring the use of local standards in the preparation of legal entity financial statements exhibit a significantly lower level of accounting quality, both prior to and after IFRS adoption. We interpret these results as evidence that these countries have local standards more oriented toward the satisfaction of regulatory needs, rather than investors' needs. Furthermore, since differences in accounting quality persist after the implementation of IFRS, results suggest that firms in these countries face a lower demand for high-quality financial reporting.