大型煤炭生产联合企业增值税的审查

大型煤炭生产联合企业核算的特点一般是几十家甚至上百家的非独立核算的煤矿、选煤厂、物资供应处、产品销售处、铁路运输处、工程建设处等，均不作为独立申报纳税的主体，而是合并会计报表后由煤炭联合(集团)公司统一向税务机关申报纳税，同时存在不并表单位(独立核算，单独纳税)以及一些虽然并表但以非应税项目为主的厂，……     

Taxation and the Australian Superannuation System: An International Comparison

JOHN GLYNN
This study demonstrates the taxation burden applied to Australian superannuation. The superannuation schemes and supporting taxation systems of five OECD countries are reviewed. A hypothetical scenario is applied to demonstrate the imbalance of the Australian system relative to comparable nations. Given concerns about the aging population, this research supports calls for further reforms to the taxation of superannuation in Australia, highlighting the need to make superannuation taxation policies more consistent with government efforts to encourage superannuation savings and self-funded retirement.     

养老金会计处理的探讨

人口老龄化趋势已成为全球性的问题 ,世界各国一直在不断努力寻求解决的途径 ,至今已形成了各具特色的养老保险制度。在会计处理上 ,西方国家已形成一套比较完善的体系 ,而我国在这方面尚处于探索阶段。本文分析了养老金的性质及养老金会计核算的原则 ;借鉴西方 (主要是美国和IASC)养老金会计领域的研究成果 ,分别就两种养老金给付方式下的会计处理进行论述 ;结合我国养老金制度发展的实际情况 ,对养老金计划及会计问题进行初步探讨。     

The Politics of Rule Development: A Case Study of Australian Pension Fund Accounting Rule-Making

Describing the politics surrounding accounting rule development may provide greater insights to such processes than analysing written submissions to rule-making bodies. Over a twenty-year period a rule-making contest evolved between the accounting profession and an alliance of pension industry interest groups over the introduction of different forms of regulation (accounting standards versus legislative-backed rules) relating to pension fund accounting. From the perspective of government, the debate about pension fund accounting reflects the outside-initiative model (Cobb and Elder, 1972; Cobb et al., 1976). Issues were created by the (accounting and actuarial) professions, expanded in the relevant (pension and life insurance) industry and then gained entrance to the formal agenda of both regulatory and government deliberations. In this case the accounting profession failed to gain acceptance of its professional rule-making activities. Alternative possible explanations as to why the alliance of interest groups eventually prevailed over the accounting profession are explored.     

会计师事务所如何防范上市公司审计风险

多年来,会计师事务所、注册会计师对规范证券市场秩序,维护社会公众利益做出了重要贡献。随着上市公司家数的不断增加,上市公司审计业务收入在具有证券许可证会计师事务所业务收入中所占份额越来越大,有的甚至超过50%。上市公司审计业务在给会计师事务所创造巨大收入的同时,也给他们带来了必须面对的审计风险。尤其是对具有证券许可证会计师事务所来说,对上市公司审计风险控制是贯穿整个会计师事务所生存发展的一条生命线。为了减少审计失败,规避审计风险,会计师事务所应采取有力措施,整体运作,建立起完善的风险防范机制,防患于未然。以笔者…     

会计师事务所如何向外资公司提供咨询服务

从历史上看,管理咨询是会计师事务所的衍生业务,是审计和其他鉴证类业务的延伸。从以前的国际"六大",到后来的"五大"、"四大",都有一支很强的咨询队伍。但是由于国际监管机构的导向性要求,四大中的三大已经把咨询类业务分拆了出去。咨询和审计最早分家的是安达信,他们的拆分不是因为政策的导向,是因为咨询太赚钱了,两边起了争议,所以拆开。实际上安达信和安盛(咨询部分)拆分后,自己内部又成长起了一块咨询业务,而且做得也     

澳大利亚超级年金监管框架及对我国养老金管理公司监管的启示

澳大利亚超级年金体系发展较为成熟,运行相对规范,已成为澳大利亚养老金体系的重要组成部分。其超级年金监管架构运行顺畅,监管法规制度体系健全,监管有效性较高,对我国开展养老金监管工作具有一定的参考价值和借鉴意义。本文对澳大利亚超级年金体系及其监管框架进行了研究,重点分析了超级年金的监管主体架构、制度特点和技术工具。在此基础上,从建立覆盖养老金运行全流程的监管主体架构、加快构建养老金管理公司监管制度框架、健全金融监管部门的协调机制、强化审慎监管及加强行为监管等方面提出了完善我国养老金监管体系的政策建议。     

Stakeholder Engagement in Sustainability Reporting: Evidence of Reputation Risk Management in Large Australian Companies

The objective of this research is to examine whether stakeholder engagement in sustainability reporting constitutes the process of managing reputational risk. This research utilises Shrives and Brennan's (2017) framework of rhetorical strategies of non‐compliance to obtain empirical evidence of reputation risk management (RRM) in the context of stakeholder engagement in sustainability reporting. Quantitative and qualitative content analysis was undertaken on 154 sustainability disclosures in both the annual and sustainability reports of large Australian companies. This research finds that large Australian companies engage with their stakeholders to manage reputational risk: to increase market share and pre‐empt social issues. It is evident that large Australian companies use several forms of rhetorical statements in their sustainability disclosures with respect to RRM. However, there is no evidence that they shirk their responsibilities.     

上市公司政府补助的会计规范—对沪市一起案例的研究

会计信息要反映企业真实的财务状况，在政府行为制度刚性暂时无法改变的情况下，需要我们的会计师们向投资者提供公允的信息。……     

Accounting losses and earnings conservatism: evidence from Australian Generally Accepted Accounting Principles

We provide evidence on three important aspects of Australian financial reporting; namely, the characteristics of losses, the extent to which Australian firms’ earnings are conditionally conservative (i.e. bad news is reflected in earnings more quickly than good news) and the extent to which losses reflect incrementally greater conditional conservatism. We find evidence that loss incidence in Australia is frequent, with around 40 per cent of the sample firm‐years from 1993 to 2003 being losses. Losses are also surprisingly persistent, and the probability of loss reversal declines monotonically as the history of losses extends. Although conditional conservatism is also shown to be a pervasive aspect of Australian Generally Accepted Accounting Principles, we demonstrate that it is more evident among loss observations. This result is robust across different methods of capturing conditional conservatism, and supports the conclusion that the relatively high frequency of losses is, at least in part, a reflection of conservative reporting.     

The First Australian Book on Accounting: James Dimelow's

Accounting historians have shown considerable interest in the first printed books published on accounting (from 1494 onwards) in various countries. This paper provides a detailed study of the first Australian book, published in sets between 1871 and 1873. It examines the factors determining the date and place of such first authorship. James Dimelow's life and career in Britain and Australia are discussed and his books (which were published in Britain as well as Australia) are systematically described. These books are placed within the contexts of the economic and cultural environment of colonial Australia and the nineteenth-century British and Australian accounting literature. The differences between Dimelow's and John Scouller's books are explored and explained and possible influences of Dimelow on the later development of Australian accounting are proposed.     

Special issue: Australian Accounting Standards Board Research Forum

The Australian Accounting Standards Board (AASB) engages with academics and encourages them to make practical recommendations for the standard‐setter across three sectors: for‐profit, public and other not‐for‐profit sectors. In doing so, the AASB organised Research Forums in 2016 and 2017 that were of great value to researchers, practitioners and the standard‐setters. Four papers from the Forums in 2016 and 2017 were submitted and accepted for publication in this special issue. This paper provides an overview of the Forum, discusses the impact of conducting research and how the findings of the researchers informed the AASB’s standard‐setting process.     

Carbon Management Accounting: Explaining Practice in Leading German Companies

This paper explores carbon management accounting (CMA) by examining the practices of leading German companies with pronounced policies and histories. Using interview data, field notes, documentary evidence, and questionnaires, this research identifies the CMA behaviour of 10 companies and grounds it in a theoretical framework to categorise the practices. With climate change to the forefront CMA provides an opportunity to (re)gain competitive advantage by exceeding the legislative requirements for reporting on carbon and carbon‐equivalent emissions, CMA, when properly understood and contextualised, provides an ability to increase both effectiveness and efficiency of information collection and dissemination, and may assist in overcoming the currently uncoordinated approaches evident in the sample companies, and thus contribute to improved carbon management performance.     

The ‘Cost’ of Climate Change: How Carbon Emissions Allowances are Accounted for Amongst European Union Companies

Following the withdrawal of IFRIC 3: Emissions Rights in 2005, European Union (EU) companies participating in an Emissions Trading Scheme (ETS) do not have definitive guidelines as to how to account for carbon emissions allowances. Using a content analysis methodology, this study examines the disclosed accounting policies of companies participating in the EU ETS, and reveals how, in the absence of clear guidance, they account for their carbon emissions allowances. As the accounting method adopted will impact upon a company's financial statements, these findings are of interest to accounting standards setters, investors, financial reporting preparers, auditors, and researchers.     

Smoothing Mechanisms in Defined Benefit Pension Accounting Standards: A Simulation Study*

The accounting for defined benefit (DB) pension plans is complex and varies significantly across jurisdictions despite recent international convergence efforts. Pension costs are significant, and many worry that unfavorable accounting treatment could lead companies to terminate DB plans, a result that would have important social implications. A key difference in accounting standards relates to whether and how the effects of fluctuations in market and demographic variables on reported pension cost are “smoothed". Critics argue that smoothing mechanisms lead to incomprehensible accounting information and induce managers to make dysfunctional decisions. Furthermore, the effectiveness of these mechanisms may vary. We use simulated data to test the volatility, representational faithfulness, and predictive ability of pension accounting numbers under Canadian, British, and international standards (IFRS). We find that smoothed pension expense is less volatile, more predictive of future expense, and more closely associated with contemporaneous funding than is “unsmoothed” pension expense. The corridor method and market‐related value approaches allowed under Canadian GAAP have virtually no smoothing effect incremental to the amortization of actuarial gains and losses. The pension accrual or deferred asset is highly correlated with the pension plan deficit/surplus. Our findings complement existing, primarily archival, pension accounting research and could provide guidance to standard‐setters.