论会计准则的国际协调

由于经济发展所处的环境不同，各国制定的会计准则存在很大差异，这种差异赞成的障碍给世界经济带来的困扰日益增加。国际经济愈发展，会计准则的国际协调就愈迫切。本文分析了形成这种迫切性的原因以及促进国际协调所遇到的阻力，阐述了我国参与国际会计协调的思路。     

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.     

中国会计准则国际协调效果的实证研究

自改革开放以来,我国进行了一系列旨在加强会计准则国际协调的改革,会计信息编报者和使用评价者都十分关心会计准则国际协调的效果。本文在借鉴国内外相关研究的基础上,采用实证研究方法从纵向上比较和分析AB股公司的净利润差异与会计信息价值相关性的变化,以期对我国会计准则国际协调的总体效果做出经验性评价。     

A Statistical Model of International Accounting Harmonization

This article shows how the difference between the observed frequencies of accounting policy choice and the outcome of a random policy choice, where each available method has an equal chance of being selected, may be fully explained with a statistical model. The process of harmonization is described in a way that identifies departures from equiprobable accounting policy choice as either: (a) the systematic effects of harmonization, or (b) the effects of systematic divergence from international harmony where the frequency of adoption of differing accounting methods varies across countries, or (c) the effects of company-specific accounting policy choices. The understanding of harmony that underlies previous attempts to measure harmonization is such that, with respect to a particular financial statement item, a situation of maximum harmony is reached when all companies in all countries use the same accounting method. From the standpoint of modelling the harmonization process. however, a different concept of harmony may be more useful. In this article, therefore, we posit a state of distributional harnzony in which, other things being equal, the expected distribution of accounting policy choices is the same in each country. In this theoretical state. the odds of selecting a given accounting method from those available for a particular financial statement item are identical for each country. A major advantage of this benchmark is that it provides a basis for distinguishing between two possibly conflicting components of the international harmonization process: between-country harmonization and within-country standardization. A hierarchy of nested statistical models is then used to describe accounting policy choices made by companies with an international shareholding and registered in Europe, where the European Union has been involved in a program of accounting harmonization. The accounting policies analysed in depth in this article comprise the treatment of goodwill and accounting for deferred taxation. The results are compared with the comparability index method used previously in harmonization research studies.     

Accounting For Goodwill

This article provides a means of resolving one of accounting's ongoing problems—how to account for goodwill in an era where the unidentifiable intangible asset is often an entity's largest value component. Despite the general recognition that, in practice, the two classes of goodwill are indistinguishable in terms of their ability to generate streams of revenue, a distinction is traditionally drawn between internally generated and purchased goodwill. The former should not be brought to account because it is impossible to do so within the accepted rules of double entry bookkeeping and historical cost based accounting. On the other hand, there is no difficulty in bringing purchased goodwill to account, but controversy has always existed as to how to treat the amount once recognized. It can confidently be expected that, as anomalies and practical difficulties manifest themselves in practice, the current impairment regime will, in its turn, be abandoned.     

A Political History of Goodwill in the U.K.: An Illustration of Cyclical Standard Setting

A cyclical pattern of standard setting has been suggested elsewhere. In this context, this paper constitutes a case study of U.K. standard setting on the subject of goodwill. It is noted that varied practice of the 1960s was followed by several stimuli for action by standard setters. Managers opposed standardization and income reductions, whereas senior policy-makers, government, press and international influences proposed it. The result is dramatic swings in the content of documents on goodwill from the Accounting Standards Committee, possibly contributing to the latter's demise.     

Goodwill — An Example of Puzzle-Solving in Accounting

The nature of goodwill continues to be misunderstood by most accountants and confusion surrounding the measurement and reporting of goodwill persists. The rejection of official accounting standards on goodwill is a common occurrence. A dynamic open system perspective is used in this paper to re-examine the nature of goodwill. It is found that a meaningful economic interpretation can be developed for internally generated goodwill but not for 'purchased goodwill'. There is an inability to identify the stream of benefits specifically associated with goodwill arising on acquisition.     

Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice

This study assesses the extent of accounting harmony in Europe prior to the recent switch to IFRS, by presuming that accounting is harmonized when 'all firms operating in similar circumstances adopt the same accounting treatment for similar transactions regardless of their domicile'. The policies studied concern inventory, depreciation and goodwill, and the odds of using alternative accounting methods are predicted by logistic regression. The empirical results suggest that, while international exposure and firm size are significant factors, country effects are considerably greater than sector effects, which is inconsistent with harmonized accounting.     

The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices

Over the past few decades numerous organizations have been actively participating in the efforts to improve the comparability of financial reporting. Many studies have discussed the benefits and drawbacks of comparability. This study investigated the affect on the harmonization, or comparability, of accounting practices when a sample of companies choose to use international accounting standards (IASs) when preparing financial reports.This study analyzed trends in the I index, a measure of concentration for the use of a particular accounting practice introduced by van der Tas, to determine if the choice of accounting methods by a sample of Swiss companies became more aligned with a sample of companies from three other countries. The study included a control sample of Swiss companies that did not switch from reporting using local Swiss standards during the same time period, 1988 through 1995. Four accounting practices were included; depreciation, inventory, financial statement cost basis, and consolidation practices. The practices used were compared with a sample of companies from three countries; Japan, the UK, and the US.The results indicated that across the 8-year period, the majority of the I indices comparisons were positive and statistically significant. However, the results did not support that these increases were due primarily to the adoption of IASs.     

An Empirical Investigation of Accounting Methods for Goodwill and Identifiable Intangible Assets: 1985 to 1989

Accounting for intangible assets represents one of the more controversial accounting standards issues. This study examines the accounting policies adopted for goodwill and for identifiable intangible assets by a sample of 150 Australian Stock Exchange listed companies over the five-year period 1985 to 1989 inclusive. Findings reveal a general decrease in the diversity of goodwill accounting policies over the study period but the converse for identifiable intangible policies. In particular, an increase in the percentage of companies electing not to amortize identifiable intangibles was found. The study provides evidence to support claims that companies have been recognizing identifiable intangibles to reduce the impact on reported operating profits of the requirement of accounting standards for the amortization of goodwill.     

中外石油天然气行业会计准则的对比

针对石油天然气行业的特点,许多国家制定了本国的石油天然气准则。本文对比分析了国际财务报告准则、美国和我国石油天然气会计准则的内容,就我国石油天然气会计准则的进一步完善提出了几点建议。     

Acceptance of Accounting Standards

When financial statements are audited, a client and auditor may disagree about an accounting disclosure. While the disclosure of such a disagreement may increase the information content of a statement it may also be socially undesirable in that it signals a difference in views about the state of the reporting enterprise. This in turn may increase agency costs and introduce uncertainty about the state of the firm. In this paper we focus on public policy implications concerning auditor-client disagreements and examine the ex ante probability that such cases will occur. We find that accounting standards that allow two accounting options may be optimal in reducing frequency of disagreements among auditors and between standard-setters and their constituencies, and possibly also between clients and their auditors. The New Zealand model of compliance with accounting standards may be preferable to that practiced in the US.     

IFRS framework-based case study: Barrick Gold Corporation—Goodwill for Gold

The case of Barrick Gold Corporation: Goodwill for Gold utilizes a framework-based approach to examine the objectives, underlying concepts, and relevant IFRS guidance applied to goodwill. The questions presented in the case study progressively lead from the broad concepts underlying the preparation of financial data, in general, to the International Accounting Standards concerning recognition, measurement, and subsequent treatment of goodwill, specifically IFRS 3, IAS 36, and IAS 38. It challenges you to determine if these standards are consistent with the underlying concepts set forth in the IFRS’s conceptual Framework. This case illustrates the importance of professional judgment in the standard setting process by requiring you to examine the IASB’s published supporting documents including the Board’s Basis for Conclusions. In addition, the case includes a practical application problem that requires you to determine the financial statement effects of the subsequent treatment of goodwill.     

关于新会计准则下会计职业判断的探讨

新会计准则下影响套计职业判断的因素主要有：会计法律、法规;不同利益主体;企业经营环境;财务会计报告的质量要求;会计人员的素质与动机。提高会计人员业务素质;坚持诚信原则和遵守职业道德;坚持独立原则、合理权衡相关性原则;加强会计人员职业道德建设;进一步完善会计监管体系是确保会计人员正确运用职业判断的重要途径。     

经济全球化与会计规范的国际协调

经济全球化和区域经济一体化是当今世界经济发展的两大趋势。全球化的经济需要全球化的治理。面对日益全球化的国际经济形势以及加入WTO后的外部环境，处于转轨经济背景下的我国会计规范建设应当顺势而为，积极进行有效调整，以推动会计国际化进程，降低我国经济国际化的制度成本。     

《企业所得税法》与《企业会计准则》的主要差异

《中华人民共和国企业所得税法》(以下简称《企业所得税法》)与《企业会计准则》(以下简称"会计准则")在目标、原则、核算结果等方面的不同,导致《企业所得税法》与会计准则存在差异。这些差异具体表现在收入确认、资产减值准备的处理、公允价值的使用、政府补助、非货币性交易、借款费用、长期股权投资等方面。这些差异应该在纳税申报时根据《企业所得税法》的规定进行调整。     

论会计准则国际协调对税收国际协调的基础作用

宏观层面上的税收国际协调存在一定的局限性,没有会计准则方面的国际协调,真正意义上的税收国际协调就难以实现.我国与许多国家签订了双边国际税收协定.这些双边协定更多侧重宏观层面的协调,对于微观层面--税基的协调则关注较少,现实呼唤我们应同时关注税收国际协调和会计准则国际协调之间的配合,将税收国际协调的重点转移到税基尤其是会计准则国际协调上来.     

Religion: A Confounding Cultural Element in the International Harmonization of Accounting?

Discussion of the influence of culture on the international development and harmonization of accounting has focused primarily upon indigenous characteristics which are confined within national boundaries. But cultural inputs, such as religion, which transcend national boundaries, should not be overlooked. Islam is a particular case in point. Its principles commit Muslims to a definitive code of ethical commercial and personal behaviour affecting both the structuring and financing of business affairs between the faithful, and between Muslims and non-Muslims. Islam has the potential for influencing the structure, underlying concepts and the mechanisms of accounting in the Islamic world. Its potential for influencing accounting policy is illustrative of religion as a confounding element in the analysis of national idiosyncrasies in accounting practice and in deconstructing the impediments to international harmonization.     

Debating Accounting Principles and Policies: the Case of Goodwill, 1880-1921

Debate surrounding the publication of FRS 10 (ASB, 1997) in the UK displayed support for a variety of accounting policies for goodwill, advocated for a variety of practical and conceptual reasons. An analysis of papers written on goodwill between 1884 and 1921 explores whether this lack of unanimity is a recent phenomenon or not. The paper concludes that during this earlier period there were a number of areas of agreement regarding goodwill but, although a majority of authorities favoured a capitalise/amortise policy, there was a significant difference of opinion relating to its treatment once recorded in the accounts. Analysis also suggests that advocated policies were derived from a desire to promote and operationalise the principle of prudence.     

《企业所得税法》与《企业会计准则》的基础性差异分析

本文从适用范围、基本假设、会计基础等方面,对《中华人民共和国企业所得税法》与《企业会计准则——基本准则》的基础性差异进行了较为全面的分析。认识与把握这些差异,对于贯彻实施《企业所得税法》,正确履行税款征收与缴纳、纳税申报、纳税调整和加强企业所得税管理都具有一定的理论与实践意义。