山东珠算协会大中专珠算教育委员会工作回顾与思考

1珠算教育委员会的基本情况山东珠算协会大中专珠算教育委员会(简称珠算教育委员会,下同)是省珠算协会领导下的主要由全省大中专院校珠算教育教学工作者组成的群众性学术组织。于1990年元月成立,历经十三年的建设和发展,前后由16个省直院校、157个市地院校的珠算专家和教师及省珠协和全省17个市珠算协会有关珠算研究人员参加,委员人数曾达到326人。珠算教育委员会的主要任务是:开展珠算教学研究及算理、算法等学术研究活动;交流教学改革经验,推广先进技术,提高教学质量和学术水平;组织有关专家学者编纂有关珠算资料,以适应珠算教学和练习需…     

国际会计师联合会(IFAC) IFAC向SEC表明在审计师独立性问题上的立场

1月10日，IFAC下属的道德委员会正式致函美国证券交易委员会（SEC），针对SEC即将出台的关于审计师独立性的法案提出了自己的意见。SEC定于1月26日正式颁布关于审计师独立性的法案，内容涉及提供非审计服务、利益冲突的标准、审计合伙人的轮换与第二合伙人复核要求、独立审计师与审计委员会的关系等。IFAC的主要观点包括：（1）IFAC道德委员会制定的职业会计师道德守则已成为各会员团体制定和实施本国道德守则的基础。在道德要求上采用规则导向方法并不能列举出所有情形，容易导致在制定法规时机械地遵循规则的字面含义。针对独立…     

IFAC会计职业公众利益框架介绍

一、界定了公众利益的含义公众利益是指接受会计职业服务的公民的利益总和.“公众”的范围很广,包括社会各个层面受到会计职业行为和责任的直接或间接影响的个人和团体,包括财务报告链中财务信息的使用者、决策的制定者、财务报表编制者、公司董事会、利益相关者、审计师、政府部门、金融机构(如银行、保险、投资公司等)等,还包括选民、纳税人等,这指的是政府在进行公众支出和公众资源分配的财政决策时需要考虑的本地区或本国范围内的公民.     

IFAC公布会计行业全球领导人调查结果

2008年10月至11月间,国际会计师联合会(IFAC)开展了"2008年会计行业全球领导人调查",并于12月公布了调查结果。中注协领导参与了调查意见。该调查旨在获取全球各会计组织的领导人对会计行业发展趋势的看法,主要关注职业会计师的供求、对具体服务已知的需求以及行业应如何应对信贷危机等问题。IFAC共收到来自73个国家和地区的104家成员组织和联系会员的130份答卷。同时,来自3家地区性会计职业组织和3家知名区域性团体的6位领导人也完成了该调查的地区性问卷。大部分受访者在其所代表的组织中担任执行总裁。总的来看,全球各会计组织领导人均认为,会计行业对经济增长和发展至关重要,并相信在未来几年中对会计师的服务需求将持续增长。现对该调查结果报告作一简介,供参考。     

IFAC创建30周年庆祝活动简介

为庆祝国际会计师联合会(IFAC)成立30周年,2007年内,IFAC将以"30年发展历程"为主题组织一系列活动,并鼓励和支持IFAC成员组织、联系会员、地区会计组织及其他组织一道参与这些活动。以下对IFAC庆祝活动计划作一概述。     

IFAC调查分析财务报告供应链相关问题

国际会计师联合会(IFAC)最近发布题为《财务报告供应链:现状和方向》的研究报告,认为近年来为加强财务报告所作的重要努力已使公司治理、财务报告编制流程和财务报告审计等三个关键领域的情况有了改善。同时也指出财务报告的可理解性并未改善。     

IFAC发布2011年第二季度中小事务所调查结果

2011年6月3日.国际会计师联合会(IFAC)发布了其第二季度中小事务所网上快速调查结果.该调查在3周的时间(2011年4月27日至5月19日)内收集了世界各地440位受访者的反馈.该调查显示,在第二季度,监管负担已经取代了经济不确定性,成为中小事务所的中小企业客户目前面临的最大挑战,尤其是相关监管要求频繁的变化给中小企业带来了很大负担.仅有25%的受访者认为经济不确定性仍然是中小企业面临的最大挑战.当被问及如果扩展FAC《会计师职业道德守则》的应用范围,希望附带哪些方面的实务指南时,绝大部分受访者表示,希望附有税务业务方面的道德指南;但是,33%的受访者表示不需要其他指南.     

IFAC发布财务与管理会计获奖文章

国际会计师联合会(IFAC)日前发布了“2003年度最有价值文章”评选活动的获奖结果。管理会计师协会Peter Brewer的文章《将战略引入平衡记分卡体系》摘得桂冠,文章着重强调了那些未能把绩效考核与战略结合的企业失败案例,并指出平衡记分卡体系最重要的一步就是定义“战略”一词。文集中其它获奖文章涉及合同管理、实施电子商务战略、公司治理和管理会计、成本管理和价值创造、企业合并的会计处理和环境管理会计。“最有价值文集”评选活动是为了挑选出那些为管理会计的发展做出贡献或者将做出贡献的文章并结集出版。这些入选文章均由IFAC…     

Continuing Professional Development – The IFAC Position1

Within the context of accounting education, this paper explores the impact of computer-aided learning (CAL) on students' learning experience, on teaching costs and on staff time available for research activity. The findings of two experiments are reported. The findings of the first experiment suggest that there was no significant adverse effect on the examination perfofmance of those students who opted to use CAL rather than attend lectures on management accounting. However, questionnaire responses from the students who opted to use CAL suggest that CAL had an adverse effect on their interest in accounting. The findings of the second experiment suggest use of CAL in a supplementary role did not improve student's examination performance in a course on financial reporting. The analysis in the paper suggests that CAL, when used in a supplantive role, has the potential, in certain circumstances, to reduce costs and to increase the staff time available for research activity. The paper concludes that if academic managers can be reasonbly confident that students' examination performance will not be affected adversely by the use of supplantive CAL they may consider its introduction in order to capture the benefits of reduced costs and the additional staff time available for research activity. However, in making such a decision, academic managers should bear in mind that saupplanbtive CAL can have an adverse effect on stuedents' interest in accounting.     

IFAC创建3O周年庆祝活动简介

为庆祝国际会计师联合会(IFAC)成立30周年,2007年内,IFAC将以"30年发展历程"为主题组织一系列活动,并鼓励和支持IFAC成员组织、联系会员、地区会计组织及其他组织一道参与这些活动.以下对IFAC庆祝活动计划作一概述.     

国际会计师联合会教育委员会召开2002年度春季会议

3月18日-21日,国际会计师联合会(IFAC)教育委员会(EDCOM)2002年度春季会议在英国伦敦召开.我们分别作为该委员会的正式委员和技术助理参加了这次会议.     

中注协与国际会计师联合会教育委员会联合召开研讨会

11月10日,中国注册会计师协会与国际会计师联合会在北京联合召开了"知识经济与会计教育研讨会",中外代表60多人参加了会议.财政部部长助理冯淑萍设晚宴招待了参加会议的国际会计师联合会教育委员会的各位委员及国内参会代表.     

An Interview with Sylvie Voghel-Chair, Small and Medium Practices Committee, IFAC

How does IFAC support Small-and Medium-Sized Entitles(SMEs)and Small and Medium Practices(SMPs)?A thriving SME sector is a vital part of job creation, social cohesion, innovation and economic growth.     

Recent Developments in the Aviation Insurance Industry

The aviation industry has been hard hit in recent years. While there are numerous factors that have contributed to the industry's dilemma, rising and volatile insurance premiums—particularly after the events of 9/11—have posed a particular problem for many airline managers. Despite a general trend for accident rates involving commercial passenger airplanes to decrease as aviation technology has advanced over the years and airplanes have become safer, the aviation insurance market has been far from stable. This article provides an overview of how the aviation insurance industry works and how it has changed in recent years. We take a look at how the risk is spread between insurers, how insurers treat deliberate acts of violence, and lastly, how insurers price the risk. Our article shows that the aviation insurance market has undergone considerable changes in recent years and that it has adjusted to the post-9/11 aviation insurance realities being reasonably ready to handle events of an even more catastrophic magnitude.     

Recent Developments in Credit Markets

We summarize recent developments in the credit derivative markets. We show the role of dependence between individual debtors in portfolio derivatives in a study of implied correlation. The risk of changing dependence structures between stock and bond markets becomes evident in an example of capital structure arbitrage. How credit derivatives can introduce new risks is illustrated by the example of “overlay” in basket derivatives.     

国际会计师联合会的组建历程

到2007年,国际会计师联合会(IFAC)成立已有30周年。IFAC的发展也是国际会计职业发展壮大的体现。本文介绍了IFAC的一些历史情况,以飨读者。     

日本经济与金融的最近发展

2003年12月8日,日本银行行长福井俊彦在福冈举行的一次会议上就日本经济和金融的最新进展发表演讲,内容涉及日本宏观经济形势、货币政策以及前景展望。本刊对其演讲翻译编辑,以利于读者对其观点做进一步了解。     

国际会计师联合会成立时的12项工作计划

1977年10月在德国慕尼黑召开的国际会计师联合会(IFAC)大会及会员代表大会的成立会议上,制定了以下12个方面的工作计划,并在最初的五年中为IFAC各委员会和工作人员提供指导:1.制定公告作为国际会计和审计指南。     

Recent Developments in Corporate Governance: An Overview

I develop a corporate governance framework, provide a broad overview of recent corporate governance research, and place each of the Special Issue papers within the context of this framework. The papers in the issue contribute to our understanding of a wide range of governance topics including: the role of antitakeover measures, board structure, capital market governance, compensation and incentives, debt and agency costs, director and officer labor markets, fraud, lawsuits, ownership structure, and regulation. In short, the papers span almost every aspect of governance systems.     

Legacy of the Golden Age: Recent Developments in the Methodology of Accounting

It is often suggested in the accounting literature that there was a distinct change in the methodology employed by accounting theorists/researchers around 1970. Nelson (1973) has referred to the 1960s as the 'golden age in the history of a priori research in accounting'. Since then, some have claimed a more scientific empirical methodology has been used. However, there are distinct similarities in the methodological presuppositions in both periods and it is argued in this paper that contemporary researchers have a debt to the 'golden age' theorists for introducing the requirement of a rigorous standard of argument for effective and reliable accounting knowledge.