Gaps in the IFRS Conceptual Framework

Abstract

The stated purpose of the IFRS Conceptual Framework is to assist the IASB to develop Standards that are based on consistent concepts, and also to assist preparers to develop consistent accounting policies when Standards either do not apply or allow a choice of accounting policy. Yet, the Framework actually does surprisingly little to help the IASB (or preparers) determine which assets, liabilities, income and expenses should be recognised, and how they should be measured. The Framework’s focus on assets and liabilities implies that the accounting can, and should, be determined from the balance sheet. Yet, many current financial reporting requirements focus initially on the income statement, and so they are not so much derived from the Framework as instead in need of being reconciled back to it. At its heart, the problem here is that, while the Framework states that accrual accounting provides a better basis for assessing past and future performance than cash-based information, it does not explain why. To do so would require a conceptualisation of how entities’ business models are employed to create value, and of the strengths and limitations of accounting data in enhancing investors’ understanding of that value-creation. The lack of explanation of the purpose and informational objectives of accruals, how they relate to business models and how they cause the income statement and the balance sheet to interact are gaps in the Framework. Filling those gaps would provide a more robust, and natural, way for the IASB to develop recognition and measurement requirements in its Standards.     

Panel asymmetric nonlinear unit root test and PPP in Africa

This study revisits purchasing power parity (PPP) theory for 20 African countries using panel asymmetric nonlinear unit root test proposed by Emirmahmutoglu and Omay (2014), through the sequential panel selection method of Chortareas and Kapetanios (2009). While standard panel unit root tests fail to support the PPP, the empirical results from panel asymmetric nonlinear unit root test do support the PPP. However, additional tests reveal that support in all 20 African countries is mostly due to stationarity of the real effective exchange rates of Ghana and Rwanda where the adjustment process towards equilibrium is nonlinear and asymmetric.     

浅论财务监督在国家财产安全中的地位与作用

在地勘单位企业化进程中，财务部门对单位经济活动、资金运行具有极其重要的监督职能，把好财务这道闸门，对于防止国有资产流失具有举足轻重的作用。目前地勘单位财务部门财务监督尚存在对预算编制不够重视，费用支出管理制度不够健全，会计信息模糊，财务人员索质不高等问题。应从依法理财，健全内部控制制度，完善内部监督，加强社会监督，加大违法违规的处罚力度，提高会计人员素质等方面入手加强财务监督。     

论建设单位在工程质量管理中的影响力

我国发展经济建设时期,工程项目建设质量是需要严格管理的重要环节。工程质量管理关系到我国民计民生,建设单位需要加强自身在工程质量管理中的重要地位及影响力,在工程质量管理中提高风险认知度,风险分析能力,以及风险防范措施的实行效率。笔者在文中阐述了建设单位在项目工程中遇到的问题,以及提高工程质量管理的方式方法。     

ELECTREⅢ方法在装备保障分队专业划分模式选择中的应用研究

建立了装备保障分队专业划分模式的评价指标体系,引入级别不劣于关系,用ELECTREШ方法对装备保障分队专业划分的各种模式进行评价,为装备保障分队模式选择时进行定量分析提供了新的思路。通过分析计算,得出了装备保障分队按混合模式分类时产生的装备保障效能最高,其次是按技术构成分类模式,再次是按目前装备分类模式的结论,这一结论反映了未来信息化装备保障发展的趋势。     

论单位犯罪中追诉时效制度的适用

根据刑法原理,单位犯罪应适用追诉时效制度。在现行刑法规定下,单位犯罪中单位的追诉时效期限应以单位责任人员中最长的追诉时效期限来确定;单位责任人员的追诉时效期限应以自然人的追诉时效期限来确定。从立法的角度来看,单位犯罪的追诉时效制度还有待通过刑法的修订来进一步完善。     

《公路勘测设计》课程的教学设计

在课程教学设计中,针对教材恰当地进行整体设计和单元设计,并设置好实训项目,辅以四阶段教学法和项目教学法,有效地引导学生主动学习,就能有效地提高学生知识运用能力和岗位职业能力,使高职毕业生成为具有良好职业道德和内在素质,适应生产、建设、管理、服务第一线的高等技术应用性专门人才。     

岩滩水电厂机组进相运行存在问题及电能损失分析

章针对岩滩水电厂建成投运发电历史数据,全面分析了岩滩水电厂302.5MW(单机容量)发电机组进相运行对机组的负面影响、存在问题及对电能损失情况,为今后妥善解决这类问题提供依据和参考。     

我国农用化肥施用的影响因素——基于省际面板数据的实证分析

我国农用化肥施用量不断提高带来的环境污染问题日益严重。研究化肥施用的影响因素及其影响程度,为防止化肥滥施、保护生态环境提供依据意义重大。文章采用1999～2008年我国31个省(市、区)的面板数据,通过面板单位根检验、协整关系检验和多元回归方法分别对国内东、中、西三大区域化肥施用密度与其影响因素之间的关系进行了实证分析。研究结果表明,三大区域农民人均纯收入、人口规模对化肥施用密度具有显著的正向影响,三大区域化肥价格增长率、粮食种植面积比重、化肥产出效率对化肥施用密度具有显著的负向影响,三大区域种植产品生产价格、种植业劳动力数量、农产品国际贸易对化肥施用密度具有不同的影响效果或显著性。     

谈单位负责人作为会计责任主体的职责

会计工作与会计资料的真实、完整是企业搞好经济管理工作的立足点。论述了会计信息失真的成因,以及单位负责人在本环节的重要作用,并提出了解决这一问题的对策。