中美股票期权会计政策的比较

美国与股票期权相关的会计政策正处于变更阶段。本文通过对美国股票期权会计政策的内容及变化趋势进行分析,针对我国目前股票期权的会计处理现状,认为目前可行的方法是采用内涵价值法,同时注意与其它现有准则的衔接以及加强股票期权相关信息的披露。     

International Convergence of Accounting Practices: Choosing between IAS and US GAAP

This study examines reporting practices of a sample of foreign listed and domestic‐only listed companies from the United Kingdom, France, Germany, Japan and Australia to determine the extent to which companies voluntarily use “international” standards. Two types of use of non‐national standards in the consolidated accounts presented to the public are considered: adoption of “international” standards instead of national standards, and supplementary use where “international” standards are used in conjunction with national standards. “International” standards are defined as US GAAP or IAS (now IFRS). The study tests for a preference for either set of standards and considers the relationship of choice of regime with firm attributes. The results show significant voluntary use of “international” standards in all five countries and among foreign listed and domestic‐only listed companies. Companies using “international” standards are likely to be larger, have more foreign revenue and to be listed on one or more foreign stock exchanges. US GAAP is the predominant choice, but IAS are used by many firms in Germany and some in Japan. Firms listed in the United States' regulated markets (NYSE and NASDAQ) are more likely to choose US GAAP, but companies traded in the OTC market often select IAS. The study demonstrates for managers and regulators that there is considerable support for “international” standards, and that choice of IAS or US GAAP relates to specific firm characteristics which differ according to a firm's country of origin. Most use of “international” standards reflects individual countries' institutional frameworks, confirming the key role of national regulators and standard setters in assisting companies to achieve more comparable international reporting.     

我国企业会计基本准则的主要变化以及与国际会计准则的比较分析

财政部刚刚发布了新的企业会计准则体系,本文主要是对新发布的会计基本准则和现行的会计基本准则进行对比分析,阐述新会计基本准则中的主要变化,同时将新发布的会计基本准则和国际会计准则委员会发布的编报财务报告的框架进行对比分析,分析我国基本准则的国际化取向。     

经理人股票期权会计处理的探讨

本文介绍了美国对股票期权的会计处理方法,同时根据我国实际情况对期权的会计确认、计量和报告 三方面提出了观点。     

国际会计准则动向与我国银行业执行新会计准则的思考

本文结合国际会计准则发展的新动向,对我国银行业实施新会计准则过程中的贷款减值计提、公允价值计量、金融工具分类、会计核算与系统改造、信息披露、监管协调与技术支持等方面存在的难点进行了分析,并提出了相应的对策建议。     

“事业单位会计”与“企业会计”的核算比较

2013年是《事业单位新会计制度》施行的第一年,由于该制度适应了财政改革的需要,有许多的规定与原来的制度不同。同时又参考了《企业会计准则》,但又不同于企业会计的核算,为了更好地理解本制度,本文将企业会计与事业单位会计的基本业务核算进行了比较。     

The effect of revised IAS 14 on segment reporting by IAS companies

International Accounting Standard (IAS) 14 on segment reporting was revised in 1997. IAS 14R substantially changed segment reporting requirements in response to numerous criticisms of the original standard. The objective of this study is to determine how IAS 14R affected the segment disclosure practices of companies claiming to comply with IAS.

This paper examines the following questions: (1) What items of information are disclosed under IAS 14 and IAS 14R? Was there a gain or a loss of information disclosed for business and geographic segments with the implementation of IAS 14R? (2) Has the number of business and geographic segments reported by companies changed with the implementation of IAS 14R? (3) Are companies disclosing the items required by IAS 14R? (4) Are companies' segment reporting practices related to size, country of domicile, industry, international listing status, and having a then-Big Five auditor?

We find that the impact of IAS 14R is mixed. Companies are responding to IAS 14R, but not wholly embracing it. Our findings suggest that companies audited by a Big Five (now Big Four) firm and, to a lesser extent, companies that are larger, listed on multiple stock exchanges, and from Switzerland have greater compliance with IAS 14R than other companies in our study.     

不确定型网络进度仿真研究

针对计划评审技术(PERT)处理不确定型网络计划存在的局限性,提出了基于仿真的进度分析方法。该方法采用全过程动态仿真获得活动的持续时间和总工期,由于只需要输入形体和机械设备等基本仿真参数,避免了PERT活动持续时间难以确定的问题;通过统计仿真结果得出施工工期、完工概率、活动关键度等信息,可以更合理地确定工程工期和关键路线。     

会计电算化核算方法与传统手工会计核算方法比较

本文以用友T3信息化软件为例对会计电算化系统中建立账簿、复式记账、填制和审核凭证、登记账簿、成本核算和编制会计报表等会计核算方法与手工状态相应核算方法进行了比较和探讨。     

解析会计计量属性选择对财务分析的影响

由于经济高速发展,企业组织和经济业务日益复杂,根据资产的性质选择不同的计量属性进行计量已经成为现代财务会计的必然选择。因为选择的计量属性不同,财务报告所反映出的结果存在差异,历史成本计量属性,在通货膨胀的情况下,会失去资产计量的客观性,非历史成本计量属性虽然理论上更加符合决策的要求,但是如果没有有力的监管,也会给经营者留下很大的利润操作空间。经过严格监管的非历史成本计量属性的选择可以给使用者提供更加丰富的财务分析指标。     

研发支出在会计核算与国民经济核算中的比较研究

在知识经济时代,对研发支出的核算处理同时成为了会计核算和国民经济核算关注的重点。本文对国民经济核算与企业会计核算中有关研发支出的核算处理进行了对比,发现其对研发的定义和对研发支出的核算处理方法都有区别。     

基于"利润分配观"的经理人股票期权会计处理

归纳和评价我国现行的经理人股票期权会计处理方法，分析多种会计处理方法并存的原因，并基于“利润分配观”，对经理人股票期权会计处理进行创新。     

Convergence of China GAAP to IAS

With the economic globalization, accounting internationalization is inevitable. By 2006, China will build a complete system of accounting standards, including an Accounting System for Business Enterprises and 38 specific accounting standards, which harmonize with IAS to a degree. Since the making process of the standards is not only concerned with proper accounting, but also influenced by the economic consequences, China should try her best to be influential in international accounting field.     

关于在中国上市公司实行雇员股票期权会计的思考

基于委托—代理理论研究的深入,雇员股票期权被作为一种对代理人的长期激励机制,在业界广泛采用,而关于雇员股票期权会计的研究,尚不成熟。从雇员股票会计的定义入手,结合我国新颁布的会计准则,给出了在我国实行雇员股票期权会计的新框架:确认、计量、记录及其报告,以作参考。     

浅谈修订前后高校会计制度下固定资产的核算对比

财政部于2013年12月修订发布了《高等学校会计制度》,要求各高等学校自2014年1月1日起施行。与修订前制度相比,新高校会计制度内容变化较大,本文仅对固定资产核算进行比较,从核算基础和方法谈起,简单对比了改革前后高校固定资产从取得、折旧计提、后续支出、出售、转让、报废等方面核算的形式和方法的不同。     

关于社会责任会计的辨析

随着许多社会问题越来越严重,人们要求企业在追求微观利益的同时,也要承担相应的社会责任。社会责任会计应运而生,并成为会计关注的热点问题。本文主要对社会责任会计与传统企业会计、社会会计、责任会计和环境会计之间的关系进行分析,以期为更准确的理解社会责任会计提供参考。     

Inducing Employees to Leave: A Comparison of Four Severance Options

This study examines the demographic, economic, and psychographic characteristics of 324 blue‐collar workers who were offered four options for either retirement or severance from the organization. Consistent with previous research, individuals who accepted retirement options have more organizational tenure and believed that the packages would provide stable financial futures. A key finding for those who accepted the nonretirement options is that comparable employment would be available. The study concludes with research limitations and suggestions for future research.     

中外碳排放权会计处理的比较研究

本文比较了中国与IASB、美国、日本及欧盟各国在碳排放权会计确认、计量及披露方式上的相同点和不同点,并从中得出了我国碳排放权会计制度建设的三点启示,为我国碳排放权会计制度设计提供了国际化的建设思路。     

论资产弃置会计的国际比较

本文首先说明了资产弃置费用概念,然后分别阐述了不同国家和组织对资产弃置费用处理的会计规定和处理方法,并对其进行了理论性总结,认为它是对传统会计处理方式的一种扩展。作为环境会计的一项重要核算内容,它涉及环境负债、长期资产、折旧与新增费用的组合处理,并采用未来不确定估计方式计量环境负债金额,具有较大的创新。对此,论文还提出了构建我国资产弃置费用会计准则的建议。     

研发支出会计处理方式综合比较研究

随着企业自主研发活动战略地位的加强,研发支出的会计处理方式也日益引起关注。本文综合国内外有关研究成果,系统探讨了现行及建议的各种处理方式及其优缺点,以期揭示研发支出会计处理方式的发展趋势及应注意的问题。