浅谈我国会计准则国际趋同的进程

会计准则的国际趋同是当前国际会计界讨论的热点问题,是会计国际化发展的必然趋势.中国要发展经济,就必须融入国际经济潮流中.本文阐述了会计准则国际趋同的定义,动因.在比较我国会计准则和国际会计准则的异同点的基础上分析我国会计准则国际趋同化的发展进程,并提出一些会计准则国际趋同的建议.     

对我国会计准则国际趋同进程的探析

当前会计行业讨论的热问话题是会计准则国际趋同,这是社会经济发展的必然趋势,本文对会计准则的国际趋同定义、产生的必要性以及对我国经济的重要意义、影响及其产生的问题和应对措施进行详细的阐述。     

各国会计准则国际趋同进程对我国的启示

财政部于2010年4月初发布了《中国企业会计准则与国际财务报告准则持续趋同路线图》,路线图强调,持续趋同是在我国已有趋同基础上的后续趋同,路线图的发布为进一步深化会计改革、推动我国企业会计准则建设及其持续国际趋同做出了重要规划和部署,意义重大,影响深远。我国作为当今世界最大的发展中国家和新兴市场经济国家,     

会计准则国际趋同策略

中国会计准则趋同的方向是一个不断发展变化的IFRS,为了实现趋同目标和策略,必须有清晰的行动计划和方案。中国会计准则国际化从学习和借鉴国际准则开始,随着中国加入世界贸易组织、中国作为20国集团的一员对全球采用一套高质量会计准则的承诺,中国选择了与IFRS持续趋同的策略,但是没有直接采用IFRS。中国政府开始积极参与国际会计准则理事会各层面的工作,但在考虑中国经济和法律的实际情况后,对IFRS中的某些改革持保留态度。鉴于欧盟已经实施IFRS,澳大利亚、加拿大、巴西等国已采     

经济全球化与会计准则国际趋同

一、经济全球化英国《金融时报》刊登首席经济评论员马丁·沃尔夫的文章(参考消息,2011年1月7日)。文章认为,当代经济的特点是中印等新兴经济体与西方经济体的"收入趋同,增长趋异",即中印等新兴经济体的经济增长速度远远快于西方经济体,形成"增长趋异",从而使新兴经济体与西方经济体的"收入趋同"。西方国家现在的地位将难以维系,它是大趋异的产物,并将以大趋同宣告结束。当年被边缘化的中印等新兴经济     

会计准则体系的国际趋同

2006年,中国进行了前所未有的会计改革,发布了完整的会计审计准则体系。这次会计准则的改革,本质上是一次中国的会计准则与国际会计准则的趋同。对比新准则与国际会计准则,此次准则体系更新,一方面充分借鉴国际准则,能趋同的地方尽量趋同;另一方面也充分考虑中国特殊的会计环境和实务特点,以规范和解决中国当前的会计问题为主要任务。这主要体现在以下几个方面。     

会计准则国际趋同的报告

全球六家主要的国际会计师事务所在2003年2月12日发布了一份最新的国际财务报告准则(IFRS)调查报告:《会计准则的国际趋同报告——2002年全球调查》。该项调查的目的是评价世界各国采纳《国际财务报告准则》的情况和完备程度。调查背景介绍随着国际投资者越来越多地在全球范围内考虑其投资决策,对一个全球一致的财务会计框架的要求也越来越强烈。2001年4月,国际资本市场提出,改组后的国际会计准则委员会应该担负起制定全球统一的、高质量会计准则的使命。世界上主要的会计师事务所对国际会计准则委员会在制定全球统一的会计准则方面所作出…     

探讨会计准则的国际趋同

随着经济全球化和国际资本市场一体化趋势的日益加强,会计国际化已日益成为各国不可回避的现实问题。本世纪初国际会计准则委员会(IASC)及时完成了战略改组,将制定一套单一的、高质量的、全球范围内普遍适用的国际财务报告准则(IFR)纳入其战略目标,这将对各国会计准则建设以及会计准则的国际趋同产生深远的影响。本文拟通过欧盟和美国对待国际会计准则态度的转变及阻碍趋同因素的分析,为我国会计准则的建设和国际化提供有关对策和建议。     

论会计准则的国际趋同

一、会计准则的国际趋同是经济发展的客观要求 会计作为一种“通用的商业语言”主要是适应一定时期的商业需要而发展的，并与经济的发展密切相关。它紧密地依赖于交换和贸易，交换和贸易形式的复杂化与市场的规模化都促进了会计的发展。     

中美会计准则国际趋同研究

2008年国际金融危机爆发以来,二十国集团(G20)领导人峰会多次倡议全球积极推进国际金融监管框架改革,建立全球统一的高质量会计准则.会计准则的国际趋同能增强资本市场财务信息的可比性和及时性,方便投融资活动和监管工作.在会计准则国际趋同的背景下,本文通过中美两国会计准则国际趋同的分析与研究,提出我国应吸取国际会计体系的先进经验,加强与国际会计准则理事会的沟通与协调,加大会计教育的投入,全面提高会计人员的素质,培养国际化会计人才,制定高质量的会计准则,推进我国会计准则国际化进程.     

会计服务和国际准则趋同:机遇和挑战

作为国际会计师联合会(IFAC)的理事,我的发言将专门针对会计服务领域,以及在会计、审计、道德和教育等领域执行唯一一套共同规则或     

Measuring the convergence of national accounting standards with international financial reporting standards: The application of fuzzy clustering analysis

A single set of accounting standards is considered the path to achieving accounting convergence globally. Given the important role that formal harmonization/convergence plays in the accounting profession and global capital markets, this study focuses on the methods and methodology for the measurement of formal accounting convergence. Based on our review and evaluation of the existing methods for measuring the level of harmonization/convergence between any two sets of accounting standards, we propose using a new method of matching and fuzzy clustering analysis to assess the convergence progress of national accounting standards (NAS) with International Financial Reporting Standards (IFRS) from whole and single standards, respectively. Single standards are clustered according to their convergence level, which may indicate further convergence emphasis. As an illustrative example, the achievements made in China are evaluated using this new method. The results reveal that this new method can measure the convergence level of NAS with IFRS more clearly and informatively.     

我国会计准则国际协调效果量化研究述评

近年来,检验我国会计准则国际协调效果的量化研究日益增多,但由于研究的切入点、样本、变量及期间的选择和采用的方法不同,结论存在诸多差异甚至相互矛盾,以致这些研究的理论价值和现实意义有待于深入探讨。本文首次系统地分类探讨我国会计准则国际协调效果的量化研究,从我国会计准则与国际会计准则具体条款的协调程度,以及基于我国会计准则和国际会计准则编制的会计报表数据差异、会计信息含量差异和会计盈余质量差异四个方面,对我国会计准则国际协调效果量化研究的文献进行了回顾,最后对全文进行了总结并对后续研究提出建设性意见。     

Interpretation and application of “new” and “complex” international financial reporting standards in Fiji: Implications for convergence of accounting standards

This study extends prior research on accounting judgment and decision making research by examining the effects of ‘new’ and ‘complex’ accounting standards on judgments of professional accountants. It examines whether there are differences in judgments of professional accountants in Fiji when interpreting and applying selected International Financial Reporting Standards (IFRSs). A significant within-country difference in judgments of professional accountants has serious implications for convergence of accounting standards. The results show that interpretation and application of accounting standards are affected by complexity of the accounting standard and professional accountant's familiarity with the standard. The study also finds strong support for an interactive effect of familiarity with the accounting standards and complexity in accounting standards on judgments of professional accountants. Furthermore, the results show that differences in judgments exist between the Big 4 and non-Big 4 professional accountants when provided with new accounting standards that require complex judgments. The results of this study are of interest to stakeholders at a time when IFRSs are increasingly being adopted throughout the world and standard setters are struggling to promote compliance with those standards.     

转变观念积极行动推动会计审计准则的国际趋同化发展

当前,会计审计准则的国际趋同是国际会计审计界最热门、最前沿的问题也引起了国内理论和实务界的高度关注。这里,我想就对国际趋同的理解,我们如何应对,以及如何对待和克服趋同过程中的问题,积极推进我国会计审计的国际趋同化发展,谈几点体会。     

Firm characteristics and selection of international accounting software

We report the results of a survey of international U.S. companies focused on the selection of international accounting software. We investigate the relationships among firm characteristics (size and degree of internationalization), international features of accounting software (multicurrency, multireporting, and multilingual), and general selection criteria (support and security, hardware and operating platforms, and flexibility and cost). We find that firms’ reported preferences for international features differ depending on size and degree of internationalization. However, the relationship between firm characteristics and general selection criteria is not significant. The implication from our results is that firm characteristics should be an important consideration in the selection and design of international accounting software.     

A critique of the influence of globalization and convergence of accounting standards in Fiji

The globalization of the world's economies has inevitably brought with it moves to establish a single set of financial reporting standards. Prima facie, the formulation and promulgation of International Financial Reporting Standards (IFRSs) is concealed behind reified icons of ‘relevance’. This paper adds a new dimension to the international accounting debate by discussing themes of regulation, public and private interests, from a critical perspective. Specifically, this paper examines the reasons for the willingness to accept IFRSs in Fiji. A critical conception of ‘relevance’ and ‘accountability’ is developed to demonstrate how the needs of private interests’ are met in adopting the IFRSs. This paper demonstrates that in this process of convergence, the influence of these private interests – multinational enterprises and large international accounting firms – can lead to a transfer of economic resources in their favour, wherein the public interests are usually ignored. The paper offers suggestions on how public interest might be best served within the current financial reporting system and how, in principle, the needs to report both globally and locally can be reconciled.     

Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations

The paper addresses two distinct aspects of disharmony in international accounting standards setting. The first aspect relates to the political economic context of financial accounting standards. This is illustrated by the Chinese standards setters’ decision to allow the pooling of interests method of accounting for business combinations despite the prohibition of this method by both the FASB and the IASB. This decision by the Chinese standards setters appears to have been based on political economic factors related to the need for industrial reorganization in China rather than a desire to serve the needs of global capital markets. The second aspect of disharmony relates to the role played by differential understandings of the fundamental objectives of financial reporting in an international context. The IASB's goal of producing one set of global accounting standards to serve the needs of global capital markets has led to a reduction in the number of permissible accounting methods and a move towards the fair value accounting model. In particular, the IASB concluded that the acquisition method of accounting for business combinations should be the only method allowed for business combinations. In contrast, the Chinese standards setters have recognized the existence of both mergers and acquisitions, and in response they created two different methods of accounting for business combinations. Effectively, the Chinese standards setters developed an alternative approach to accounting for business combinations which challenges the IASB's goal of achieving international accounting convergence through the fair value model.     

Compliance with flexible accounting standards

We examine to what extent firms adhere to the stated intent of noncompulsory accounting standards when reporting for intercorporate investments. The Generally Accepted Accounting Principles (GAAP) in Norway strongly recommend that a 20-50% intercorporate investment is accounted for by the equity method rather than the cost method, if the investment is long-term, of strategic importance, and involves significant influence. Even so, we find that the actual use of the equity method is independent of the duration of the investment period, the fraction of equity held, its recent growth, and the investor's voting power. This lack of compliance suggests that one cannot use the observed choice between the cost method and the equity method to infer the underlying characteristics of the investment as specified by the accounting standard. Flexible GAAP may therefore not induce firms to disclose the information that the GAAP were designed to produce.