国际财务报告准则第4号:保险合同

目标 1.本国际财务报告准则的目标是在理事会完成保险合同项目第二阶段之前,规范所有签发保险合同的实体(本国际财务报告准则称之为承保人)对保险合同的财务报告.特别是,本国际财务报告准则要求:(1)承保人对保险合同的会计处理作有限的改进.(2)披露相关信息,明确和解释承保人财务报表中因保险合同而产生的金额,以帮助这些财务报表的使用者理解保险合同未来现金流量的金额、时间及其不确定性.     

国际财务报告准则第1号—初次采用国际财务报告准则

目标 1.本国际财务报告准则的目标是确保实体首份按国际财务报告准则编制的财务报表,以及这些财务报表涵盖的部分期间的中期财务报告提供高质量的信息:     

浅析国际财务报告准则第9号的改进和影响

次贷危机的爆发在规则层面上引发了一系列的会计问题,暴露出现行金融工具会计准则的亲周期现象、过于复杂等诸多问题,在相关利益方的督促下,国际会计准则理事会发布了<国际财务报告准则第9号--金融工具>(IFRS9),对企业金融资产的分类和估值方式做了新的规定,降低了金融资产会计准则的复杂性,提高了财务信息的可比性和可理解性.在中国会计准则与国际财务报告准则持续全面趋同的背景下,新准则的出台将影响到国内相关金融企业资产的分类、估值以及损益的确认.     

浅析国际财务报告准则第9号的改进和影响

次贷危机的爆发在规则层面上引发了一系列的会计问题,暴露出现行金融工具会计准则的亲周期现象、过于复杂等诸多问题,在相关利益方的督促下国际会计准则理事会发布了《国际财务报告准则第9号——金融工具》（IFRS9）,对企业金融资产的分类和估值方式做了新的规定,     

国际财务报告准则第2号:以股份为基础的支付

目标 1.本国际财务报告准则的目的是规范主体从事的以股份为基础的支付交易的财务报告.特别是,它要求主体在其损益和财务状况中反映以股份为基础的支付交易的影响,包括与授予雇员股票期权交易相关的费用.     

国际财务报告准则第10号——合并财务报表

目标1.本准则的目标是明确在主体控制一个或多个其他主体情况下编制和列报合并财务报表应遵循的原则。目标的实现2.为了实现第1段规定的目标,本准则：     

国际财务报告准则第11号——合营安排

目标1．本国际财务报告准则的目标,是规定在共同控制安排（即合营安排）中拥有利益的主体编制财务报告原则。     

国际财务报告准则第3号—企业合并

目的 1.本国际财务报告准则的目的是对主体进行企业合并的财务报告进行规定.特别是本准则规定所有的企业合并都应该采用购买法进行会计处理.因此,购买方在购买日应对被购方的可辨认资产、负债及或有负债按照其公允价值进行确认,并同时确认商誉,商誉随后进行减值测试而非摊销.     

《国际财务报告准则第7号——金融工具:披露》介绍

2005年8月18日。国际会计准则理事会(以下简称IASB)对外公布了一项有关金融工具的新准则《国际财务报告准则第7号——金融工具:披露》(以下简称IFRS7)。并自2007年1月1日或以后日期开始的年度期间生效,鼓励提前采用。这项新的准则主要对现行《国际会计准则第32号——金融工具:披露和列报》(以下简称IAS32)中的披露要求进行了重新规定,并取代了《国际会计准则第30号——银行和类似金融机构财务报表中的披露》(以下简称IAS30)中所包含的金融工具披露要求,IAS32只对金融工具的列报进     

Trabeck prepares for IFRS: An IFRS case study

The growing acceptance of International Financial Reporting Standards (IFRSs) as a basis for US financial reporting represents a fundamental change for the US accounting profession. IFRS and US generally accepted accounting principles (GAAPs) both are based on principles; however, US GAAP largely uses rules to apply the principles. In contrast, IFRS relies heavily on the use of judgment in deciding how transactions should be recorded. This fictional case is designed to help students identify some fundamental differences between US GAAP and IFRS and apply this knowledge to general-purpose financial statements.     

The rise and rise of IFRS: An examination of IFRS diffusion

We seek to understand the ever-increasing push towards the international harmonization of accounting standards and particularly the inexorable rise of standards produced by the International Accounting Standards Board (IASB). While the primary justifications for the increasing recognition given to these standards (IFRS) are economic, we question whether the empirical evidence to date has yielded convincing support for these arguments. We therefore offer an alternative explanation for the origin and diffusion of IFRS that incorporates social and political factors. Outsourcing the manufacture of accounting standards to a single private agency appears to be a rational, lower cost option – lowering both economic and political costs for individual states as long as they continue to retain residual decision rights with respect to the adoption of IFRS. However, such outsourcing must also be perceived to be legitimate. IFRS confer institutionalized legitimacy because they possess three characteristics required of a technology for global governance. These are sponsorship by powerful interest groups/regulators, internationality and plasticity. We therefore conclude that the widespread diffusion today of IFRS can at best be only partially explained as an economically rational phenomenon. Rather, the demand for legitimate action in the face of tightly coupled and complex global markets is at least equally important in generating support for IFRS.     

矿产资源价值组成与矿产资源开发战略

我国在矿产资源产品国际定价权问题上的教训表明,很多地方政府在矿产资源开发方面存在战略上的错误,这种错误源于对矿产资源的价值认识不足.矿产资源的价值包括了它的稀缺价值、时间价值和空间价值等往往容易被人忽略的价值组成部分.比照人们打理稀世珍宝的策略,我国现阶段要采取"富人经济"思想指导矿产资源开发.而这种开发战略的实施手段之一就是实行矿产资源价值补偿,保证矿产资源稀缺价值、时间价值和空间价值的正常体现.     

矿产资源价值构成与会计计量

长期以来,资源无价值论影响了矿产资源资产的计量,矿产企业一直将勘探、开发成本资本化为矿产资源资产,没有反映矿产资源的储量价值.而以劳动价值论、地租理论和效用价值论为指导,可把矿产资源的价值分为内在价值和外在价值,将储量价值纳入内在价值之列.在计量矿产资源综合价值时,为提高信息的相关性和可靠性,需要结合历史成本与公允价值计量属性.计量矿产资源外在价值时主要采用历史成本法,计量内在价值则采用公允价值法,以真正反映矿产资源资产的综合价值.     

保险负债评估的基本公式及其在IFRS17中的应用

从现有的会计准则向IFRS17转换时,过渡日保险合同负债计量中,公允价值法具有重要的地位.本文首先讨论了公允价值法中两种评估方法AAM(actuarial appraisal method)和OPM(option pricing method)之间的等价关系,利用数学归纳法给出这个等价公式的数学证明;然后推导出保险负债...     

Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

We outline several properties of IFRS that potentially affect the contractibility or the transparency of financial statement information, and hence the use of that information in debt contracts. Those properties include the increased choice among accounting rules IFRS gives to managers, enhanced rule‐making uncertainty, and increased emphasis on fair value accounting. Consistent with reduced contractibility of IFRS financial statement information, we find a significant reduction in accounting‐based debt covenants following mandatory IFRS adoption. The reduction in accounting covenant use is associated with measures of the difference between prior domestic standards and IFRS. Because IFRS adoption changed financial reporting in many ways simultaneously, it is difficult to trace the decline in accounting covenant use to individual IFRS properties, though we report larger declines in accounting covenant use in banks, which have a higher proportion of assets and liabilities that are fair‐valued. Our findings are better explained by reduced contractibility than by increased transparency, which would predict reduced nonaccounting covenant use as well, whereas we observe increases. Overall, we conclude that IFRS rules sacrifice debt contracting usefulness to achieve other objectives, such as provision of accounting information relevant to valuation.     

The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation

Review of Quantitative Finance and Accounting - This study investigates the influences of companies’ cultural diversity on International Financial Reporting Standards (IFRS) adoption in...     

Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research

A growing body of research is evaluating the widespread adoption of IFRS. The aim of this paper is to link the findings of academic research with feedback from practitioners about whether the hoped‐for benefits of adoption are being realised. In addition, we present comments from practitioners about IFRS research and we identify areas that may be usefully explored in future research. Our review complements the papers included in part one of this forum (Australian Accounting Review, September 2012), which describe events in the development of global standards over the last 10 years.