会计计量问题研究

由于过去的财务会计概念框架没有考虑新的会计计量发展趋势，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会计计量问题而产生诸多的不一致，十分不利于会计信息质量的提高和国际会计的趋同。为此，本文研究了当前会计计量的问题、未来发展趋向，并进而提出了的对策。     

次贷危机后公允价值计量问题及其反思

<正>财务会计通常被认为是对会计要素进行确认、计量和报告的过程。其中,会计计量在会计确认和报告之间起着十分重要的作用。但是传统的财务会计模式是以历史成本会计计量为特征的,所以,会计计量问题多年来并没有引起会计理论界和会计准则制定机构的足够重视。然而,随着会计界越来越多地试图把纷繁复杂的资产负债表外业务纳入表内核算和资产减值会计等的     

建立我国财务会计概念框架的路径选择

在基本准则转换为财务会计概念框架的进程中,需对我国会计准则规范体系进行重新的梳理,应遵循的正确路径是将现行的会计准则体系分立为确认与计量准则和披露准则,并由不同职能部门分别进行制定.完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则.     

我国财务会计概念框架法律地位的构想

在会计国际化大背景下，作为财务会计基础的基本概念和原则等首当其冲应该实现与国际惯例的协调，否则概念基础不一致将给会计准则和会计的国际化带来诸多障碍。因此，尽快构建起我国财务会计基本问题的系统框架乃当务之急。在构建财务会计概念框架时，一个重要的问题是如何确定概念框架的法律地位，这将对会计准则和会计制度的制定及其对会计实务的指导产生重大影响。本文拟借鉴国外的经验，并立足于我国的国情，探讨我国财务会计概念框架的法律地位问题。     

财务会计概念框架研究:比较与思考

财务会计概念框架(CF)是会计界理论研究的产物,是制定会计准则的需要,也是社会环境综合作用的结果。FASB及IASB都非常重视财务会计概念框架的研究,正在联合研究国际通用的概念框架。本文对FASB和IASB概念框架的主要内容作了比较研究,在此基础上提出构建我国财务会计概念框架的若干思考,以期对我国会计理论研究和会计准则建设与完善提供一定参考。     

关于基本会计准则与财务会计概念框架的思考

我国的会计准则体系分为两个层次:基本会计准则和具体会计准则。基本准则是制订会计核算制度的依据,也是制定具体准则的依据。具体准则是根据基本准则制订的有关企业会计核算的具体要求,到目前为止已发布了近十几个具体准则。西方的财务会计概念框架实质上是指会计准则的理论结构,即制订会计准则的理论依据。它主要研究的是与会计和财务报告准则相关的会计理论问题,可以说,财务会计概念框架是会计理论体系的一个主要组成部分。目前,我国业内人士认为基本准则即相当于西方的"财务会计概念框架",那么,能否将基本准则当作是我国的财务会计概念框架呢?     

会计要素设置的国际比较与启示

会计要素是财务会计概念框架的重要组成内容,它概括了会计对象的各类别,使得会计主体的资金运动形式文字化、具体化。正是因为有了会计要素的划分,才使得会计对于经济业务的数字化计量得以实现。但是目前各国会计要素的设置千差万别,本文试图通过美国公认会计准则、国际会计准则和我国企业会计准则三大准则中关于会计要素设置的差异对比而对我国会计要素设置有所启发。     

公允价值选择权对金融工具会计处理影响述评

20世纪90年开始,金融工具以及衍生金融工具的发展和普遍应用对财务会计提出了新的挑战,公允价值成为金融工具会计发展的新方向。但是,公允价值对历史成本的完全替代尚需时日,因此,现行的会计准则采取的是公允价值和历史成本共存的混合计量模式,准则制定机构提出了许多改进混合计量模式下的财务会计信息质量的措施,公允价值选择权就是其中之一。     

试论公允价值及其计量对新会计准则的影响

本文试图从公允价值的概念及应用入手，着重论述了公允价值与历史成本的关系和公允价值应用的广泛性以及会计准则的快速发展使之会计理念与制度焕然一新，进而如何正确认识公允价值及其计量对新会计准则的影响。     

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。     

Authors’ Reply: Building Better Retirement Income Models - Discussion by Robert J. Myers; Anna Rappaport,January 1997

Abstract

In recent decades, as the use of derivatives by financial institutions has expanded, the shortcomings of historical cost accounting approaches have become increasingly apparent. Since derivatives can create large exposures to risk that go unnoticed under historical standards, the accounting industry has focused on how to change the standards so that these risks are reflected appropriately in a company’s accounting statements. New standards such as SFAS 115 and SFAS 133 have been adopted in part to achieve this goal. However, both of these standards use a piecemeal approach to risk measurement that may be adding to the problem rather than creating a solution. This paper will use a simple equity-indexed annuity to illustrate the problem with historical cost accounting and with the standards that have been adopted to correct it. The paper then argues that the only legitimate means of reflecting risk properly on a company’s accounting statements is to adopt full fair value accounting for all assets and liabilities on the company’s books.     

Measurement: A Way Forward

Australia has a long tradition of using methods of valuation which depart from the traditional 'historical cost' model—and this has steadily been reflected in regulatory requirements and practices for different industries. However, while many forms of market value accounting have been introduced into a variety of accounting standards, the Australian Accounting Standards Board's conceptual framework (CF) has not led these changes, nor provided any substantive guidance on measurement issues. This article suggests criteria that can be used to select among accounting measurement alternatives.     

Fair Value Accounting and Stewardship*

Current standards define fair value as the market price at which an asset could be sold or a liability could be settled in the normal course of business. Setting aside measurement issues, assessing the relevance of exit values has intensified in recent years as fair value becomes a pervasive component of accounting regulation. The current debate about accounting measurement is framed in terms of making a choice between fair value and historical cost. In this article I argue that this is not a correct framing of the issues; knowledge of fair value alone cannot help investors to evaluate stewardship, because they would not know how much resources the management had sacrificed to obtain that fair value. To properly evaluate stewardship, investors need both types of information, historical cost and fair value.Using this information, a rate‐of‐return‐like index of stewardship quality is proposed. This commentary concludes with a statement about three significant drawbacks of relying solely on fair value accounting.     

Insights from Accounting Practitioners on China's Convergence with IFRS

This study provides insights from accounting practitioners on China's convergence with International Financial Reporting Standards (IFRS). Through a survey of 33 senior financial executives of Chinese listed companies in 2014, the study reports their perceptions on the following issues: first, the degree of convergence between IFRS and Chinese Accounting Standards (CAS); second, the choice between fair value and historical cost accounting, and the usefulness of fair value accounting for Chinese companies’ financial reporting; third, challenges in the process of China's harmonisation with IFRS; and finally, essential capabilities of Chinese accounting professionals in the process of China's harmonisation with IFRS. Multivariate regression was used for further analysis. The survey findings reveal that in general CAS have converged with IFRS, with a few exceptions that reflect the unique Chinese context. Historical cost accounting is the preferred measurement base to fair value accounting. Exercising professional judgement was identified as a challenge for China's full convergence with IFRS. Ownership structure and the expertise of accounting practitioners were found to affect respondents’ judgements on China's convergence with IFRS. This study has policy implications for international accounting standard setters and accounting educators to consider the contextual issues of implementing IFRS in an emerging economy.     

我国新会计准则中公允价值的运用:意义与特征

我国新会计准则在诸多方面实现了突破,其中公允价值计量属性的运用可谓是最为引人注目的方面。本文认为,公允价值计量属性的运用,既是我国会计准则在国际趋同中迈出的实质性步伐,也标志着我国市场经济日趋成熟,这对充分发挥会计准则在资本市场中基础设施作用具有深远意义;同时,我国新会计准则在公允价值运用的方向、范围、程度等方面也表现出了若干重要特征。     

公允价值会计的国际应用

本文比较全面和系统地回顾了公允价值会计在国际上的运用及对公允价值问题的实证研究。在评价公允价值运用于会计准则的基础上,对公允价值会计的现状以及未来发展进行了讨论。总的来看,公允价值由于其高度的相关性,已受到各界的高度关注。公允价值会计极有可能成为21世纪资产和负债的计量基础。     

Accounting for digital currencies

The purpose of this paper is twofold: (i) to investigate some of the main issues surrounding the classification of digital currencies, and (ii) to identify the accounting practices and standards tied to digital currencies. This paper discusses two different types of digital currencies, including: central bank digital currencies (CBDCs) and privately issued cryptocurrencies such as Bitcoin. The findings of this study suggest that current accounting standards do not precisely cover the accounting treatment of digital currencies, even though the estimated value of market capitalisation of cryptocurrency in 2022 was USD 200 billion. This conceptual paper identifies the imminent need for an accounting standard to provide guidance on the identification, classification, measurement, and presentation of digital currencies. In the interim, existing accounting standards can be amended to incorporate digital currencies to avoid inconsistent global accounting approaches.     

Development of accounting in Iran

The main purpose of this paper is to show the origin, growth and practice of accounting in Iran plus analysis of influential factors such as financial markets, tax policies, privatization, membership in the World Trade Organization, foreign investment, and legal systems. Documents of ancient Iran show that in 550 B.C. (Achaemenid era), all records of public revenues and costs were kept soundly and with remarkable accuracy. These documents display the relentless progress and development of accounting in Iran up until now (pre-Islamic era, post-Islamic era, and contemporary era). During the past two decades, various measures have been adopted to promote and advance accounting in Iran via harmonizing the domestic accounting practices with International norms and standards. Although Iran has employed International Accounting Standards as the basis for developing its National Accounting Standards, there are still some differences between Iranian and international standards, and there are some certain International Accounting Standards that are not applicable in Iran. A host of endemic factors, such as existing laws and rules, religious beliefs, culture, economic and political conditions, have influenced the National Accounting Standards setting processes.     

Assessing the Impact of Fair‐Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach

The historical‐cost and prudence principles have guided accounting for financial investments and tangible fixed assets in many jurisdictions around the globe. This situation might change as a consequence of the increasing number of countries adopting International Financial Reporting Standards (IFRS), which, to some extent, permit accounting on a fair‐value basis. It is unclear how such a change would affect the analysis of financial statements and to what extent it could modify analysts' perceptions of companies' condition and performance. This paper attempts to shed some light on this issue by restating the financial investments and tangible fixed assets of a sample of 85 Spanish insurance companies, applying fair value instead of historical‐cost‐based valuations and by simulating analyst perception of these companies' efficiency and profitability for both sets of data using data envelopment analysis (DEA). We find that the numbers on the face of the financial statements change considerably and observe that the magnitude of these changes varies between companies and classes of assets. However, only in a few cases does a change in the valuation basis lead to a relevant change in DEA scores; within our sample, the overall assessment of companies with regard to efficiency and profitability remains largely the same under both valuation bases. These findings seem to indicate that a change from historical‐cost to fair‐value accounting could alter analyst perceptions of a limited number of companies but likely will not have a major impact on the appraisal of the majority of them.     

The Boulton & Watt Case: The Crux of Alternative Approaches to Accounting History?

In accounting history, authors who have adopted a ‘Foucauldian’ approach have recently debated with those representing the ‘Neoclassical’ school of thought the relative sophistication and significance of cost accounting developments in the UK and US respectively during the late 18th and early 19th centuries. This paper argues that the differences between the two schools' understandings are important for comprehending the genesis and scope of modern cost and management accounting systems. It re-examines the historical case of Boulton & Watt, an engineering firm believed to have been in the vanguard of British Industrial Revolution accounting practice (Roll, 1930; Pollard, 1965 and 1990; Fleischman and Parker, 1991), in an attempt to clarify some of the key points of difference in the debate. It proposes that the historical crux for deciding where a modern managerial approach to accounting began lies in distinguishing between the development of engineering standards for materials and machine efficiency and the transfer of such performance measurements to human behaviour. A pressing task for historians is to establish when, where, how and why ‘labour standards’ were first articulated on the grounds that such forms of human accounting, by constructing norms of managerial performance, form the basis for modern management control. The paper reviews the primary sources on the history of cost accounting at Boulton & Watt, including the previously-acclaimed development of labour and engine standards. Its findings are that, while the latter were highly sophisticated as measures of engineering performance, they were less so on the economic dimension of cost measurement. Meanwhile, the evidence for labour standards is unconvincing; there was, around 1800, an intense period of investigating labour time and cost, but no subsequent long-term systematic control exercised over them analogous to the modern managerial approach found slightly later in US contexts. The paper suggests that one priority for further research is the detailed examination of early industrial enterprises on both sides of the Atlantic, in order to establish more definitively when, where, how and why this crucial development occurred.