财务报表国际趋同的重大进展——IASB与FASB《财务报表列报初步意见》之分析

财务报表作为公司对外财务报告的核心载体,其结构、内容及繁简在国际上充满争议。如何使财务报表最为及时、准确、有效地传递公司财务信息给使用者,是理论和实务界的共同努力方向。国际会计准则理事会(IASB)和美国财务会计准则委员会(FASB)联合发布的《财务报表列报初步意见》讨论稿提出了颠覆性的方案。针对讨论稿中提出的变革方案,我们需要从强化资产负债观、逐步引入综合收益表、加强对新报表分类模式理论研究三个方面努力,以改进我国财务报告,实现我国会计准则与国际财务报告准则持续和动态趋同。     

A note on videos and accounting education

Doctoral students are often uncomfortable making oral presentations before their peers and the instructor. This paper describes a recent innovation employed in the doctoral programme of a major university which we feel has been useful not only in increasing the communication skills of our doctoral students, but has also enhancing the quality of doctoral students' dissertations as well as the teaching and presentation skill of staff involved in the programme.     

The questionnaire survey of the necessity of oral English presentation in university students

The oral presentation plays an important role in the English language teaching. However, some students seems pay lit le at ention to it. This paper attempts to elaborate the significance of the oral pr...     

Flipped v’s traditional teaching perspectives in a first year accounting unit: an action research study

With the need to move accounting students towards deeper learning approaches and understandings, this first cycle of an action research study sought to determine the student’s perspective of the flipped learning approach. With this learning approach gaining momentum in recent times, this study focuses on a first-year introductory accounting class in an undergraduate business degree. In making changes to the learning environment, we survey students and find that there are significant differences between the flexible student, that is, students that are already exposed in a limited way to this approach, and the face-to-face student. Results indicate further action research is required if the flipped learning approach is to be considered a serious teaching and learning contender for the first-year student.     

陶行知生活教育方法论对《环境经济学》课堂教学改革的启示

近些年来,《环境经济学》面临的主客观环境发生了巨大的变化,因此,对环境经济学的课堂教学提出了更高的要求.本文分析了环境经济学课程所具有的特点,以此为基础运用陶行知“教学做合一”的教育论,探讨了如何进行环境经济学课程的教学改革.     

The importance of being fair: An analysis of IFRS regulation and practice – a Comment

This paper examines the ‘present fairly’ (PF) requirement in IFRS. There were eight relevant developments from 2005 to 2008, and these are mostly not yet considered in the academic literature. The paper synthesises the resulting regulatory position, especially for UK companies. Contrary to official guidance, it is suggested here that the PF requirement and the conditions for using it as an override in IFRS are not the same as for a true and fair view. Examples of the use of the PF override in practice are critically examined, as is a recent Opinion on PF by legal Counsel. Developments in US regulation make US opposition to a PF override clearer. The implications for financial reporting and for research into it are examined.     

Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards

Economic and financial markets interpenetrate and national economies are increasingly interdependent. This results in a growing need for comparability of accounting procedures internationally. Accounting for goodwill illustrates this phenomenon. By specifying the recommended asset treatment for purchased, positive goodwill, and the five-year amortization period, IASC has taken a significant step towards harmonization of goodwill accounting. As noted in the article, however, the implications for consolidated income may be quite drastic. This is especially so with respect to the implications of the revised IAS 22 (following IAS ED 32) for potential leveraged corporate buy-outs.     

International Accounting Standards: An Alternative Rationale

International aspects of financial reporting have begun to receive an increasing amount of attention by a range of organizations. There is a need then, to appraise critically the performance and the underlying rationale of those agencies responsible for influencing international practices. Identification and appraisal of the rationale underlying the existence of those agencies is a necessary step in determining their potential for achieving the objectives which they have been set. This paper examines the rationale behind one of these agencies, the International Accounting Standards Committee (IASC, 1977). Unlike many others, the paper does not attempt to explain why we should have an organization such as the IASC and the standards it produces. Rather, it represents an attempt to explain why we do have an organization such as the IASC. To that end, an alternative rationale is suggested for the output of the IASC, based on theories of professional selfinterest, agency, and property rights. It is argued that that rationale is likely to have significantly greater explanatory power in respect of the present output produced by the IASC than those traditionally presented.     

The Case for Accounting Education Research

Pressures on the unit of resources within higher education are noted and the possible implications for assessment practice considered. There is a tension between low-cost and high-quality assessments, yet assessment appears to drive the students' agenda and requires careful thought if the programme design is to lead to high-quality learning outcomes. A theoretical framework is presented with the purpose of developing an assessment strategy which will enhance the quality of learning by the student. A case study of an introductory accounting module is described and issues of teaching, learning and assessment are explored. A message of hope is signalled; it may be possible to foster deep learning through assessments which engage the student actively with the subject, despite the apparent constraints acting upon academics.     

Assessing professional ethics in tax: A case on uncertain tax positions

We develop and present an ethics case dealing with an uncertain tax position. The case can be used to assess professional ethics as part of an assurance-of-learning (AOL) plan as well as a component of a course grade. We present data on student performance on this case over a 5-year period. Students consider existing ethical frameworks to identify and frame the potential ethical “dilemmas” they might face in addressing whether to countenance a client’s suggested treatment and disclosure of an uncertain tax position. In addition, students evaluate the AICPA guidance and U.S. Treasury standards on taking and reporting uncertain tax positions in the tax return and the FASB and PCAOB standards on reporting and auditing uncertain tax positions in the financial statements. The case allows faculty to assess students’ ability to frame potential ethical dilemmas when clients engage in aggressive tax behavior, to recognize with whom and with what professional reference documents they should consult when an uncertain tax position arises, and to choose among alternative actions when faced with client/preparer conflicts.     

论会计信息的公允性和合法性

本文通过比较国内外关于审计目标的公允性的几种定义,提出了公允性的本质内涵,辨析了公允性与合法性之间的相互关系,认为法律是一种保证和实现会计报表的公允反映的制度安排,合法性是为公允性服务的,当二者发生冲突时,应以公允性作为提供和鉴定会计信息的首要标准.     

我国投资性房地产会计准则国际比较及影响

财政部2006年2月15目正式发布了我国新的会计准则体系，其中包括为规范我国企业房地产投资方面的业务核算而首次发布的《企业会计准则第3号——投资性房地产》。该项准则的发布和实施，为我国企业合理进行相关业务核算提供了法规支持。这体现我国在会计准则方面与国际会计准则实现了趋同。本文对我国投资性房地产准则与国际会计准则作比较，以明确二者的异同，并说明新准则对企业的财务影响。     

Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups

Due to the flexibility of domestic accounting regulations, French groups are entitled to refer to international or American standards for their consolidation. The objective of this research paper is to focus on the choices made by the 100 largest French companies during the last 16 years (1985-2000). In practice, apart from the French rules, three “alternative” sets of standards are used: the International Accounting Standards (IAS), “international principles,” and the U.S. GAAP. The percentage of companies referring to alternative (i.e., non-French) standards rose in the first part of the period, then fell. Additionally, while the number of companies choosing U.S. GAAP increased over the period as a whole, the number preferring IAS or “international principles” has been in sharp decline since 1994-1995. Our results show that in this voluntary move towards international accounting harmonization, the choices made by French companies have clearly varied according to developments in French accounting regulations and the changing power balance between the International Accounting Standards Committee (IASC) and the SEC-FASB. This indicates a certain degree of opportunism by the management, who clearly keeps one eye constantly on the cost-benefit trade-off.     

企业参与制定国家标准对其出口贸易规模的影响——基于上市公司数据的实证研究

运用面板数据模型,依据制造业中的1796家上市公司样本数据,考量微观层面标准对企业出口规模的影响。结果发现：企业参与制定国家标准可以有效促进出口,并且制定与国际接轨的一致标准比制定国家特有标准更能促进出口。因此,企业宜更多参与国家标准的制定,更多地推动标准层面的国际接轨。     

中国国家标准供给水平研究

基于中国国家标准与国际标准化组织（ISO）、标准电工委员会（IEC）与国际电信联盟（ITU）三大国际标准组织为代表的国际标准的全面比较,考量中国国家标准的相对供给水平。结果表明：中国现行国家标准总体上供给较为充足,但仍存在一些供给指数较低的技术领域,且国家标准的供给质量仍需进一步提高。鉴此,应结合产业发展的需求,调整国家标准的供给结构与供给指数,以充分发挥标准推动经济社会发展的重要作用。     

On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system

The widespread acceptance of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) makes it timely to examine their technical determinants as well as their implications for the accounting profession and the process of accounting harmonization. In this respect, we suggest that the principles-based approach to the standards and its inner flexibility enables the application of IAS/IFRS to countries with diverse accounting traditions and varying institutional conditions. Furthermore, the principles-based approach involves major changes in the expertise held by accountants and, hence, in their educational background, training programs, and in the organizational and business models of accounting firms. Finally, we submit that the standards set by the IAS/IFRS constitute a step forward in the process of accounting harmonization, although there is still far to go in the comparability of accounting measures across countries and regions.     

Professional Judgment and Departures from GAAP: “Judgment in Jeopardy” Revisited*/ JUGEMENT PROFESSIONNEL ET DÉROGATION AUX PCGR: LA PIERRE ANGULAIRE REVISITÉE

Prior to 2003, the CICA Handbook both required and allowed reporting entities to depart from generally accepted accounting principles if, in the professional judgment of the preparers and the auditors, compliance with GAAP would result in misleading financial statements. In 2003, the CICA Handbook was amended to remove these provisions. In this paper, the history of the amendment is discussed in light of Skinner's 1995 article “Judg‐ment in Jeopardy". I argue that while there is evidence of certain shortcomings in the exercise of professional judgment, remedies are available. Those remedies include (1) revisiting pre‐existing recommendations; (2) improving dialogue between standard‐setters, researchers, and practitioners; (3) increasing emphasis on accounting theory in professional accounting curricula; and (4) rigorously investigating and disciplining lapses in professional judgment. I suggest that we can rely on professional judgment, and that such reliance is both necessary and desirable. Admittedly, there will likely be few situations where compliance with GAAP would result in misleading financial statements and the discretion to depart from GAAP can lead to abuses that, at the very least, would hamper the comparability of financial statement information. However, the requirement to verify that the application of GAAP results in fair presentation is an important safeguard given the complexity of the financial reporting environment.     

Comments by the European Accounting Association on the International Accounting Education Standards Board Consultation Paper ‘Meeting Future Expectations of Professional Competence: A Consultation on the IAESB’s Future Strategy and Priorities’

On December 2015, the International Accounting Education Standards Board (IAESB) issued a consultation paper entitled ‘Meeting future expectations of professional competence: A consultation on the IAESB’s future strategy and priorities’. Its aim is ‘to obtain public comment on its vision for the next five years and the strategic priorities it believes need to be addressed in serving the public interest’ [International Accounting Education Standards Board [IAESB]. (2015a). Meeting future expectations of professional competence: A consultation on the IAESB’s future strategy and priorities. Consultation paper. Retrieved from https://www.ifac.org/publications-resources/consultation-paper-meeting-future-expectations-professional-competence, p. 3]. This article reports the answers of the European Accounting Association to the questions asked in the consultation paper. The comments suggest a reinforcement of the entry requirements that would include a proper education background, advanced levels of both some technical competences and interpersonal/communication skills as well as a very strong ethical commitment. They also recommend a more thorough development process for the continuous education of accountants, a stronger link between practitioners and academia, insights for new IESs and more effective communication strategies about IAESB activities.