国际公共部门会计概念框架研究评析及启示

国际公共部门会计准则概念框架项目启动于2006年7月,分四个阶段完成：第一阶段主要研究通用目的财务报告、报告目标、报告范围、信息质量特征、报告主体;第二阶段主要研究财务报表要素的定义和确认;第三阶段主要研究财务报表要素的计量;第四阶段主要研究财务报告的列报。2010年12月．     

财务报表列报的发展

本文从外部经济环境对财务报表列报的影响说起,以回顾财务报表发展史为视角指出了财务报表的列报主要取决于财务报告的目标。因此,财务报表列报的选择应更好的服务于财务报告的目标。然而,当前的财务报表不具有内在一致性,不能有效地服务财务报告的目标。本文基于IASB/FASB正在研究的财务报表列报与编制的共同项目,旨在使得财务报表之间取向内在的一致性,使得我们看到了财务报表的列报未来发展的方向。同时指出,财务报表列报的改革的成功需要进行相应的配套改革。     

财务报告概念框架:变革与挑战

本文主要梳理了国际会计准则理事会(IASB)近30年来制定财务报告概念框架的历程,分析了财务报告概念框架在财务报告目标和质量特征、财务报表要素定义和确认标准、计量基础,以及列报和披露方面所做的主要变革,以及在未来仍将面临的挑战。最后阐述了我们在财务报告概念框架上的一些基本观点,提出了我国基本准则修订完善的建议。     

财务报表列报问题与分析

财．务报表是对企业财务状况、经营成果和现金流量的结构性表述。财务报表至少应当包括资产负债表、利润表、现金流量表、所有者权益变动表和附注。财务报告是所有财务会计信息的综合反映，财务信息使用者主要通过财务报告获取相关信息，而新会计准则体系涉及财务报告的准则就有九个具体会计准则。因此，财务报告非常重要，会计信息使用者更应特别关注企业财务报表的列报和对财务报表的操纵行为。此外，国际会计准则最近发布的《财务报表列报的初步观点》中关于财务报表结构和项目列报的最新变化也需要引起我们的关注和系统研究。     

国际公共部门会计准则的回顾、基本框架及其启示

本文通过回顾国际公共部门会计准则 (IPSASs) 的发展史, 从公共部门财务报告的目标、会计核算基础、会计要素的分类、定义、确认和计量, 以及财务报表的列报等方面, 简要地介绍了国际公共部门会计准则的基本框架及其对我国开展公共部门会计改革和会计标准制定的启示。     

现行财务报告存在的问题及构想——复合财务报告系统

财务报告作为会计主体对外提供财务信息的载体,是财务会计的重要组成部分,因此,财务会计概念框架理应包括财务报告.但很遗憾,FASB制定的财务会计概念框架并没有专门就财务报告颁布相应的概念公告,它只是在其他概念公告中相关的地方进行阐述.其实,FASB曾经发布过两份征求意见稿,1980年5月发布的《财务报表和其他财务报告》及1981年11月发布的《报告企业的收益、现金流量和财务状况》,它们基本上是讨论财务报告的列报,后来不知什么原因,这两份征求意见稿都被搁置,财务报告的列报问题则销声匿迹了.为了研究我国现行财务报告存在的问题并进一步提出笔者的构想,我们有必要首先回顾现行财务报告模式的历史演进过程.     

从基本准则看会计准则的国际趋同

一、会计基本准则和财务会计概念框架(一)有重要影响的概念框架。按照美国财务会计准则委员会的解释,财务会计概念框架是一个章程、一套目标与基本原理相互关联有内在逻辑性的体系。这个体系能导致会计准则前后一贯,并指出财务会计与财务报表的性质、作用和局限性。也就是说,财务会计概念框架是一套将目标和有关联的基本概念联结起来的凝固体系,是用来指导并评价会计准则的基本理论框架。其内容主要包括:(1)确认财务会计和财务报告的目标;(2)对财务报表要素作出定义;(3)评估财务会计和会计信息的质量特征;(4)解决如何对财务报表要素的确认、计量和报告;(5)分析某些重大财务会计问题。     

财务会计的融合教学课程设计探究

财务会计又称对外报告会计,是企业会计的一个分支,它是以财务会计准则和会计制度为主要依据,对一个特定会计主体的引起会计要素变动的交易或事项,通过确认、计量、记录和报告等程序进行加工处理,以财务报表为主要内容的财务报告形式,定期向企业外部的会计信息使用者提供以财务信息为主的经济信息。本文对财务会计的融合教学课程设计进行了探讨。     

财务会计目标分析及相关问题阐述

企业财务会计理论研究的首要任务就是财务会计目标,这也是构建财务会计理论结构的基础和出发点,是企业财务会计系统需要达到的抽象范畴,是企业财务会计期望达到的目的.针对会计信息的质量标准和财务报表要素以及财务报表项目要进行确认和计量,财务报表和财务报告信息的披露对于财务会计的目标服务都会起到直接的影响.本文主要针对财务会计目标进行系统的分析,以我国企业财务会计目标定位的现状为基础,促进我国企业财务会计目标的创新.     

IPSASB财务报表中资产和负债计量的进展及评析

正国际公共部门会计准则理事会(IPSASB,下文简称理事会)正在发展一套完整的概念框架,概念框架项目是按照阶段来进行的,通用目的的财务报告概念框架发展共分四个阶段:第一阶段是概念框架的作用及权威性;第二个阶段是财务报表要素和确认;第三个阶段是财务报表资产和负债的计量;第四个阶段是通用目的财务报告信息的列报。理事会于2013年发布了《公共部门主体通用目的财务报告     

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。     

财务会计的本质、特点及其边界

为了指明财务会计的本质特点 ,我认为财务报表是财务报告的中心部分 ,而报表附注、其他财务报告等传送财务信息方法仅是次要的手段。在财务报表上确认的任何项目 ,都必须符合可定义性、可计量性、相关性与可靠性的特征。会计程序包括计量、记录和报告都必须以确认为基础。因此 ,财务报表的信息可以按真实和公允的要求来描述财务业绩和现金流量。财务会计的基本职能既不试图提供可能的未来的信息 ,又不产生非财务信息。财务会计的主要目的是通过它的报表反映一个企业经济活动及其结果的真实图像。结论 :财务会计作为一门学科是历史科学 ;作为一项实务是一个信息系统 ,它的任务是为企业提供历史的财务信息。     

The Usefulness of Financial Reporting in Spanish Local Governments

Since 1992, accounting for Spanish local governments has been undergoing substantial change. The application of a new regulation has introduced the double entry system, an approximation to the accounting terminology used in the private sector and the presentation of financial statements beyond the purely budgetary reporting. In this context, the paper attempts to examine the extent to which the new regulation has achieved the objectives of financial reporting, who the users of the information could be, what the usefulness of the financial statements is and what they are used for in local governments. The results prove that the financial reporting of local governments can be useful for potential users like audit institutions, financial institutions or creditors. However, there is a long way to go before we can say that the information is used to the maximum. This implies that further progress is necessary in the use of financial information in local governments, and fundamentally it is necessary to introduce techniques of financial analysis traditionally used in business entities.     

Financial statement presentation of discontinued operations: Determinants and consequences

US GAAP requires firms to separately report income from discontinued operations within the income statement. Current financial reporting guidance, however, allows managers to either aggregate or disaggregate operating income (or loss) and gain (or loss) from discontinued operations on the face of the income statement. Using this unique setting, we hand-collect data on the presentation of discontinued operations (i.e., aggregated versus disaggregated presentation) to understand factors that affect the discretionary presentation choices in financial statements. We show that managers' disaggregation preference in reporting discontinued operations reflect properties of prospect theory and mental accounting theory. We fail to find empirical evidence that investors' valuation of discontinued operations is different for aggregated and disaggregated presentations. These results should help managers, regulators, and investors understand the implications of discontinued operations' presentation choices in financial reporting.     

GAAP,GFS and AASB 1049: perceptions of public sector stakeholders

Efforts by Australian standard‐setters to harmonise public sector financial reporting resulted in AASB 1049, which sought to bridge the divide between generally accepted accounting principles (GAAP)‐based and government finance statistics (GFS)‐based financial statements. However, whether AASB 1049 has resulted in information that is considered appropriate for the public sector has not been examined. We explore this issue by comparing the requirements of AASB 1049 with the responses from a survey of public sector stakeholders on the appropriate accounting treatment and presentation of selected financial items. The analysis suggests consensus with AASB 1049 on presentation issues but less consensus on accounting treatments.     

The accounting and market consequences of accelerated share repurchases

We evaluate the representational faithfulness of the accounting treatment of a recent and well-established type of structured transaction—accelerated share repurchases (ASRs). ASRs are popular because accretive earnings per share benefits are recognized immediately, while any gains or losses on the forward contract used to execute an ASR bypass income, and are reported directly in equity. We document lower value relevance for the liabilities of ASR companies compared with a size- and industry-matched sample. ERC tests also indicate a market discount for the earnings of ASR companies compared with the control sample. Finally, we document significant abnormal returns to a trading strategy based on unrealized gains or losses on ASR transactions. Our results indicate that the current accounting for ASRs does not result in representative reporting of these transactions. As a result, financial statement users might benefit from recognition of ASR elements in financial statements.     

论公允价值计量与资产减值会计计量的统一

本文从财务报告模式的转换讨论了建立与财务报表目标、会计信息质量特征和要素定义相符的计量标准,进而分析了现行主要准则体系中公允价值计量与资产减值会计计量的分离及其不利后果。在此基础上,提出了基于财务报告"价值观"的要求统一公允价值计量与资产减值会计计量的可能途径,从而为解决以FASB和IASB为主的不同准则制定机构关于资产减值会计计量的分歧,实现会计准则的全球趋同,以及建立全球统一的高质量会计准则提供了可行的思路。     

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.