Artisan Flowers Inc.: A Framework‐Based Approach to IFRS Leasing Standards

Artisan Flowers Inc.'s (AFI) business is centered on importing and selling cut flowers. The company has entered into a number of lease transactions that have the president of AFI perplexed with their accounting treatment and implications. Now, the audit firm needs to explain to AFI's president the appropriate treatment and implications of these lease transactions using current IFRS (IAS 17) and (optionally) the 2013 Lease Exposure Draft. The purpose of this case is for students to gain an understanding and appreciation of the intricacies of IAS 17 as well as the proposed Lease Exposure Draft and the implication of these standards on debt covenants. Students are asked for an explanation of the conceptual basis for the standards and for an analysis of the impact of the standards on AFI's statement of financial position.     

WTO内“潜在利益”的保护:一种新的贸易干涉工具

在美国投诉欧共体"香蕉贸易体制案"中,专家组和上诉机构均支持了美国基于"潜在利益"所享有的"投诉资格"。联合国秘书长将此案作为WTO援引国家责任条款草案第42条和第48条的例证。在此背景基础上,考虑到国家基于某些WTO协议所承担的义务具有"对一切"的性质,以及WTO内既存"非违法之诉"的事实,"潜在利益"有被用作贸易干涉工具的可能性。作为贸易干涉工具的"潜在利益",既有利于促进国家更好地履行WTO义务,也可能被贸易强国用作扩张自身利益的工具。     

Stock option compensation: impact of expense recognition on performance indicators of non-domestic companies listed in the U.S.

The IFRS 2, Share-based Payment, requires that companies recognize the fair value of employee stock options as an expense. To ascertain the impact recognition will have on companies domiciled in countries subject to accounting standards issued by the IASB’s liaison standard setting partners, this research examines the pro forma stock option disclosures provided in Form 20-F by Australian, British, Canadian, French, German, Japanese, and Irish companies.The findings indicate the average impact of expense recognition on diluted EPS will be approximately 40% and will be material at a 5% level for the majority of the companies. The impact varies significantly by country. On average the annual expense recognized will be approximately 15% of beginning stockholders equity. For the majority of the companies, the charge will represent less than 1% of beginning equity. Again the impact varies significantly by country.The findings indicate that absent requirements that stock compensation expense be recognized, a material upward bias will be reflected in performance indicators of many non-U.S. companies and cross-border comparability will be impaired. Since our analysis is based solely on data for the year 2000 for companies domiciled in seven countries, future research will be needed to ascertain the impact of expense recognition on a broader range of companies reporting under IFRS 2.     

IASB和我国保险会计准则的比较分析:基于保险合同计量部分

随着国际保险会计的迅速发展,我国保险行业的会计也深受国际潮流的影响。2010年8月,国际会计准则委员会(IASB)发布了《征求意见稿——保险合同》,进一步完善了保险会计的规定。我国财政部于2009年12月正式发布了《保险合同相关会计处理规定》。本文主要对IASB最新发布的IFRS 4征求意见稿——保险合同与我国保险会计准则中的保险合同计量部分进行了较为详细的比较分析,并讨论了新准则对我国保险实务的影响,望能为我国保险会计的发展提供一定的参考。     

Does Peacetime Military Service Affect Crime?

Draft lottery data combined with Danish longitudinal administrative records show that military service can reduce criminal activity for youth offenders. For this group, property crime is reduced, and our results indicate that the effect is unlikely to be the result of incapacitation only. We find no effect of military service on violent crime, on educational attainment, or on employment and earnings, either in the short run or in the long run. These results suggest that military service does not upgrade productive human capital directly, but rather affects criminal activity through other channels (e.g., by changing attitudes to criminal activity).     

海运内贸煤炭水尺计重问题研究

针对海运内贸煤炭的水尺计重中现存的问题,通过对两千多只船舶的总结研究,归纳出4个方面关键的技术环节,以求从根本上遏制针对内贸煤炭的不法行为,维护正常的市场秩序。     

欧洲经济一体化与《欧盟宪法条约》的财政影响

从分析国际经济一体化理论入手,根据2004年欧盟宪法的主要内容和特点,重点探讨了欧盟财政收入一体化,即一体化公司税率或共同改善租税结构,和欧盟宪法对财政赤字规范运作的影响这两个方面。在此基础上,分析了欧盟宪法可能的目的和影响。     

山西票号人身顶股制激励机制分析

山西票号在历史上取得了辉煌的成绩,其有效的激励机制一直备受关注,本文将尝试分析人身顶股制是如何解决委托代理关系中道德风险问题的。鉴古可知今,理解山西票号激励机制发挥作用的根本原因,可以为现代企业制定激励措施提供参考。本文认为人身顶股制激励强度是合理的,并认为身股等级制、故身股和花红等身股给予方式和分红方式起到了重要激励作用,与激励强度同样重要。     

全国电子商业汇票系统的应用与改进建议

由中国人民银行建设并管理的全国电子商业汇票系统（ECDS）的建成运行,标志着我国票据市场迈入电子化时代。ECDS运行一年来,顺利实现了业务全流程办理,商业银行基本确立了电子票据业务处理模式,全国电子票据业务呈现良好发展势头,主要商业银行积极推动电子票据业务开展。但同时,ECDS的推广应用也面临电子票据法规制度尚不完善、电子票据流动性不足和业务发展不均衡等问题,应通过健全法规制度、改进技术手段、加强政策引导等途径,提高电子票据业务的发展水平。     

我国《老年人权益保障法》修订若干问题思考

我国现行《老年人权益保障法》存在着立法的指导思想和基本原则不够明确、核心地位不够明确和强制性条款与指导性条款划分不够明确的缺陷。《老年人权益保障法(修订草案)》对现行法律有所突破,但在对老年人精神赡养、老年人监护制度、老年人婚姻权益保护措施和农村老年人权益法律保障等问题上仍需要构建或完善。