关于IFRS9金融工具分类的思考

在全球金融危机的大背景下。为了更好规范金融工具会计,国际会计准则理事会颁布TIFRS9《金融工具分类和计量》。本文在介绍FRS9的背景,实施进程与内容的基础匕对金融工具的分类做了阐述。并比较了FRS9相对于IAS39的进步之处。同时,也探讨了FRS9在分类方面的不足之处,后对我国企业因IFRS的实施可能受到的影响作出分析。     

IFRS13对我国公允价值准则发展的影响与思考

会计学界对公允价值的研究由来已久。2011年,IASB正式发布公允价值的IFRS13准则。而我国也在2006年发布的新会计准则体系中引入公允价值计量,并于2012年发布《公允价值计量(征求意见稿)》。本文首先简要概述了国际以及国内关于公允价值的概念定义,然后结合国际会计准则的发展经验,浅谈其对我国公允价值会计准则发展的影响。     

固定资产初始计量的国际会计准则比较及其经济后果的分析

我国准则中固定资产的初始计量在国际准则中被称为不动产、厂房和设备的初始计量.本文将我国固定资产初始计量的会计准则与国际准则进行比较分析,剖析异同,并对新准则的经济后果进行探讨.     

IFRS9对金融资产分类和计量的影响探究

2009年,国际会计准则委员会（ISAB）联合美国会计准则委员会（FASB）出台了《国际会计准则第9号文件-金融工具》（IFRS9）,借此逐步替代原有的IAS39准则,以实现金融工具处理的简化,提高会计信息透明度,减少其对金融市场的冲击.本文通过分析IFRS9对金融资产分类和计量的影响,结合数据说明,阐述其对我国金融资产的影响,以提出相应的合理化建议.     

新保险会计准则IFRS17即将带来的重大变革(下)

2017年5月,国际会计准则理事会(International Accounting Standards Board,简称IASB)正式发布International Financial Reporting Standard 17:Insurance Contracts,即《国际财务报告标准17:保险合同》(以下简称IFRS17),以取代2004年发布的《IFRS4:保险合同》。本文接着上期继续讨论IFRS17即将带来的五大变革:1)保险公司业务分类发生变化;2)利率变动对保险负债和公司利润的影响发生变化;3)会计估计变更专项说明发生变化;4)寿险公司是否会出现承保利润?5)寿险公司利润来源清晰化。     

保险会计改革进程中的机遇和挑战——以IFRS 17为代表的国际会计准则出台

一、引言2017年5月18日,国际会计准则理事会(IASB)发布了《国际财务报告准则第17号——保险合同》(简称IFRS 17)。新准则取代现行的会计准则IFRS 4,目的在于确立适用于保险合同的、一致且原则导向的会计准则。IFRS 17要求保险负债以当前履约价值计量.     

会计稳健性经济后果的实证研究综述

本文从信息不对称、融资效率和投资效率三个方面对有关会计稳健性经济后果的研究进行综述,并在此基础上分析评价了当前的研究。     

会计稳健性经济后果的实证研究综述

本文从信息不对称、融资效率和投资效率三个方面对有关会计稳健性经济后果的研究进行综述,并在此基础上分析评价了当前的研究。     

IFRS13《公允价值计量》披露规定的评析

本文首先对国际会计准则13号《公允价值计量》的披露规定进行了简介和分析．旨在有助于理解通过信息披露来缓解公允价值计量可靠性不足的缺点,并认为我国可适当借鉴国际会计准则的具体披露内容。《公允价值计量》披露的未来研究和实务启示部分则只在对我国学术研究和实务操作起到有一定的启示作用．以期为建立更符合我国制度环境的准则做出贡献。     

关于澳大利亚公共部门导入IFRS的研究

于2005年1月1日起开始导入IFRS的澳大利亚,其实施对象不仅限于上市公司,而是将导入范围扩展到包含公共部门在内的所有报告主体.公共部门导八IFRS的这个举措,有別于欧盟等其他IFRS的导入国,是世界上的首例.另一方面,对于澳大利亚来说此举是会计国际趋同道路上的一个大胆尝试.但这种导入与澳大利亚特有的会计环境是密不可分的.     

新会计准则实施前后会计数据价值相关性实证研究

2006年2月财政部发布的新会计准则于2007年在上市公司率先实施。近四年的实施,其效果怎么呢？会计信息的质量是否得到了提高？对此本文以主板上市公司2004-2009年的数据为样本进行实证研究,其结果表明,新准则实施后会计数据的价值相关性显著提高,从而证实了新准则的运用有助于提高会计信息质量。     

Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting

EU Regulation 1606/2002 requires application of International Financial Reporting Standards (IFRS) by groups listed on European stock markets. In Spain, listed groups are now obliged to prepare consolidated financial information under IFRS, and legislative changes to bring local rules into line with international standards have been tabled.In this context, the potential impact of IFRS is fraught with uncertainty. Our study of IBEX-35 companies focuses on the effects of the new standards on comparability and the relevance of financial reporting in Spain. We address these objectives by seeking significant differences between accounting figures and financial ratios under the two sets of standards (i.e. Spanish accounting standards and IFRS).The results obtained show that local comparability has worsened. The study reveals that local comparability is adversely affected if both IFRS and local accounting standards are applied in the same country at the same time. Reforms to bring local rules into line with international standards are therefore urgent. We also find that there has been no improvement in the relevance of financial reporting to local stock market operators because the gap between book and market values is wider when IFRS are applied. While there has been no gain in terms of the usefulness of financial reporting in the short-term, improved usefulness may be achieved in the medium to long-term.     

Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil

Based on a sample of approximately 6500 credit ratings and 137,000 loan contracts, this paper analyzes the effects of mandatory IFRS adoption on the Brazilian credit market. We find that the IFRS adoption effects were limited to firms displaying improved accounting information quality at the time of transition, lending support to the notion that economic benefits do not necessarily flow from the publication of financial reports in IFRS but, rather, depend on how earnestly firms adopt the recommended disclosure practices.     

解析新会计准则对会计信息价值相关性的影响

本文研究了新会计准则对会计信息价值相关性的影响。我们发现,新准则实施后,会计信息总体的价值相关性显著提高,并且受新准则影响部分的价值相关性改善程度显著高于不受影响的部分。在此基础上,我们还分析了公允价值计量对受影响部分信息质量改善的贡献。研究还发现,对于非金融行业,非公允净资产比公允净资产更具有价值相关性;而对于金融行业,二者没有显著差别。本文的研究表明,新会计准则确实将原有准则的不合理部分做了修正,其实施有助于会计质量的整体提高。但是这种修正并不是简单地盲目采用公允价值,而是综合考虑各种计价方式的结果。本文的研究结果对中国乃至国际会计准则的改革提供了有意义的信息。     

IFRS implementation in the European Union and the survival of accounting families

This study examines eight IFRS implementation choices available to European Union (EU) and European Economic Area (EEA) member countries under the EU's 2002 IAS Regulation. Great disparities in IFRS implementation exist among the countries covered under the Regulation, including statistically significant differences in the IFRS elections for financial and non-financial firms. Using hierarchical cluster analysis, a classification of EU and EEA member countries according to similarities and differences in their IFRS implementation is developed, which identifies an IFRS antagonistic, an IFRS leaning, and an IFRS integrated group. These groupings may provide a springboard for future studies on effects of IFRS implementation differences. Following Meek and Thomas (2004) call to study the continuing relevance of taxonomies of accounting systems in the IFRS era, the study also provides evidence for a survival of the traditional micro-based vs. macro-uniform, strong vs. weak equity market, and outsider vs. insider economy classifications of accounting systems into the IFRS implementation decisions of EU and EEA member countries. These results suggest that traditional accounting system classifications remain important in the post-IFRS era.     

The impact of IFRS on accounting quality: Evidence from Greece

This paper examines the impact of IFRS adoption on the quality of accounting information within the Greek accounting setting. Using a sample of 101 firms listed in the Athens Stock Exchange (ASE) for a period of eight years (2001–2008) we find convincing evidence that the implementation of IFRS contributed to less earnings management, more timely loss recognition and greater value relevance of accounting figures, compared to the local accounting standards. Also, our findings document that audit quality further complements the beneficial impact of IFRS since those companies that are audited by Big-5 audit firms exhibit higher levels of accounting quality. Our findings are robust in regard to different model specifications and after controlling for firm-specific effects like size, risk, profitability and growth opportunities.     

On the ‘Review of Structure and Effectiveness of the IFRS Foundation’: the EAA’s Financial Reporting Standards Committee’s View

In July 2015 the International Financial Reporting Standards (IFRS) Foundation launched its third five year review of its structure and effectiveness of the organisation. In a public call, the Trustees solicited stakeholders’ input on the relevance of IFRS Standards with respect to broadening the IFRS scope and to the impact of new technology, on the consistent application of IFRS and on the governance and funding of the International Accounting Standards Board and the IFRS Foundation. The European Accounting Association (EAA)’s Financial Reporting Standards Committee responded to this request for views by submitting a comment letter based on research-informed opinions. This article provides an overview of this Review of Structure and Effectiveness of the IFRS Foundation and the EAA’s opinions in response to this Review.     

Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey

The International Accounting Standards Board (IASB) acquired greater legitimacy and stature when the European Union (EU) decided to require all listed companies to prepare consolidated accounts based on International Financial Reporting Standards (IFRS) beginning in 2005. This study examines the progress and perceived impediments to convergence in 17 European countries directly affected by the EU's decision. These include: (1) the 10 new EU member countries, (2) EU candidate countries, (3) European Economic Area (EEA) countries, and (4) Switzerland. We utilize data collected by the six largest international accounting firms during their 2002 convergence survey. Additionally, we analyze subsequent events and studies.While all surveyed countries will either require or effectively allow listed companies to prepare consolidated financial statements in accordance with IFRS by 2005, few are expected to require IFRS for non-listed companies. This suggests the development of a “two-standard” system. The two most significant impediments to convergence identified by the survey appear to be the complicated nature of particular IFRS (including financial instruments) and the tax-orientation of many national accounting systems. Other barriers to convergence include underdeveloped national capital markets, insufficient guidance on first-time application of IFRS, and limited experience with certain types of transactions (e.g. pensions).     

Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management

This paper examines whether firms substituted real earnings management for accrual-based earnings management after the International Financial Reporting Standards (IFRS) became mandatory. Using a sample of 101,331 firm-year observations from 33 countries between 2000 and 2010, we show that IFRS adoption came with the unintended consequence of certain firms substituting real earnings management for accrual-based earnings management, especially among firms in countries with strict enforcement regimes. Furthermore, we document that the trade-off is confined to EU countries in which strong firm-level characteristics (i.e. the firm-level mechanism of control, the market’s level of scrutiny, and firm-specific incentives to provide transparency) are coupled with strong enforcement. We also show that IFRS had an effect in countries outside the EU, albeit at a different time. Overall, the results suggest that accounting regulators’ efforts to increase earnings quality might have had the unintended consequence of increasing real earnings management activities.     

DuPont Analysis,Earnings Persistence,and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada

This paper proposes four new models to forecast one‐year‐ahead return on equity (ROE) and change in ROE based on prior research in the DuPont analysis and earnings persistence, and also examines whether the persistence of ROE has improved upon mandatory IFRS adoption in Canada. Using the Granger causality test to establish the usefulness of additional explanatory variables in forecasting future earnings, I show that the DuPont components are useful in predicting one‐year‐ahead ROE, and that the persistence of ROE has decreased since Canadian firms adopted IFRS in 2011. This paper contributes to accounting research in two ways. First, it introduces a new approach to forecasting one‐year‐ahead ROE. Second, it sheds some light on the impact of IFRS adoption on reporting quality in Canada.