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71.
对构建我国所得税会计准则相关问题的探讨 总被引:9,自引:0,他引:9
构建高质量的所得税会计准则既要考虑所得税会计准则国际化的策略,又要注意协调与相关会计标准的关系.论文在对所得税事项的实质及其财务影响进行剖析的基础上,探讨了我国所得税会计准则的目标、原则;在对相关因素进行分析、权衡的基础上,对所得税会计准则的定位、会计方法选择提出明确意见.这些问题不仅涉及所得税会计准则的主要内容,而且关系到所得税会计准则的质量. 相似文献
72.
Abstract Recent years have witnessed a significant shift in the financial reporting frameworks available in the UK and Ireland affecting entities of all sizes with the Financial Reporting Council issuing three financial reporting standards replacing the extant UK GAAP. This paper reports the results of a content analysis of 151 comment letters sent to the standard-setter in response to its policy proposal. The paper explains why the standard-setter stepped back from its controversial proposal to enforce IFRS for SMEs based on the absence of public accountability. Additionally, the standard-setter addressed all concerns positively apart from two, representing two anomalies. First, despite being opposed by the majority of the respondents, the standard-setter published a new framework for wholly-owned subsidiaries of listed companies allowing them to make substantially less disclosure. Second, the standard-setter is yet to respond to the call by the accounting profession and the Not-for-profit sector to publish a sector-specific framework. 相似文献
73.
Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have broad economic or social consequences, such as their effects on income distribution or private sector subsidies. The perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences, ideology plausibly spills over and explains a politician's stance on the technical accounting issue, beyond special interest pressure. We use two prominent U.S. political debates about fair value accounting and the expensing of employee stock options to disentangle the role of ideology from special interest pressure. In both debates, ideology explains politicians’ involvement at exactly those points when the debate focuses on the economic consequences of accounting regulation (i.e., bank bailouts and top management compensation). Once the debates focus on more technical issues, connections to special interests remain the dominant force. 相似文献
74.
This article reports the experiences from offering an online international accounting course that involved students from Japan, Spain, Switzerland, and the USA participating in real time via both audio and video links. In addition to interacting among themselves, students also interacted with accounting practitioners and standard setters from these countries. The latter attended class either in person or “virtually” via audio and video links. The paper also discusses the major benefits from the course, as identified by student feedback and direct faculty observations. A number of challenges in offering a course of this type also are identified. These insights can assist accounting educators interested in implementing a similar international accounting course at their institutions. They also have implications for applying distance-learning approaches in courses with a domestic focus. 相似文献
75.
This paper presents a model to explain the official discount rate of the Central Bank of Austria–Hungary from 1876 to 1913.
The discount rate is assumed to depend on the liquidity ratio of the Bank, defined as the ratio of its stock of metals to
banknotes issued, and on changes in foreign discount rates. The paper also presents an equation explaining the liquidity ratio.
We use “not equally spaced chronologically ordered data” referring to the 50 discount rate changes enacted. The regressions
confirm that the liquidity ratio was the main determinant of the discount rate and that Germany (and not Great Britain) played
a significant role in determining the Austro–Hungarian discount rate and the liquidity ratios, supporting the view that the
classical gold standard was a decentralized multipolar system rather than a system fully dominated by London as suggested
by Keynes. The regressions also suggest that, although Austria–Hungary had an inconvertible paper currency (1879–1892) and
fluctuating exchange rates (1876–1895) and formally joined the gold standard only in 1902, it “shadowed” the behaviour of
gold standard Central Banks with such consistency that the stability of the estimated regressions was relatively unaffected
by the frequent institutional changes.
相似文献
Jürgen WoltersEmail: |
76.
以标准渔港推进浙江平安渔业建设 总被引:1,自引:1,他引:1
建设标准渔港是一项利在当代、功在千秋的民心工程,也是浙江省委、省政府"十一五"期间确定的一项重大工程。2007年4月,浙江省政府出台了《关于加快标准渔港建设的若干意见》,之后,全省沿海24个市、县(市、区)均建立了以当地政府主要领导或分管领导为组长,发改、财政、海洋与渔业等相关部门参加的标准渔港建设领导小组,按照职责、机构、人员"三到位"要求,组建领导小组办公室,研究和完善了相关政策,组织开展规划编制工作,并全面启动了标准渔港建设。本文结合浙江省渔港资源现状,分析和指出了渔港中存在的主要问题及原因,明确了目标任务,以期加快推进标准渔港建设,促进浙江平安渔业发展。 相似文献
77.
经济发展带来的大气污染日趋严重,特别是在城市.大气污染的主要来源是机动车排气.为减少大气污染,仅着眼于机动车尾气处理是不够的,必须从污染源头即机动车所用燃料着手.因此,应该按照环境保护要求制定新的汽油和柴油产品质量标准.新的、环境友好汽油和柴油质量标准会对炼油工业的生产经营和技术开发产生重大影响. 相似文献
78.
注重发挥标准在宏观调控中的积极作用 总被引:1,自引:0,他引:1
刘波 《世界标准化与质量管理》2007,(6):4-8
标准作为一项基础的技术制度,能够规范市场秩序,激励自主创新,推动产业升级,支持可持续发展,促进国际贸易,能够在宏观调控中发挥重要的积极作用。文章认为注重标准在宏观调控中的地位,充分发挥标准在宏观调控中的积极作用,对于做好宏观调控工作,建设资源节约型和环境友好型社会,实现“十一五”规划提出的战略目标,具有十分重要的现实意义。文章对宏观调控中标准的作用机制进行了分析,在此基础上提出了在宏观调控中发挥标准积极作用的路径和措施,为做好宏观调控工作提供了一种新的视角。 相似文献
79.
变革后的会计准则与信息质量 总被引:1,自引:0,他引:1
2006年2月15日中国新会计准则体系正式发布,作为中国会计史上新的里程碑,它既是旧会计准则阶段的终点也是跨入新阶段的起点,标志着中国会计准则与国际会计准则正在实现全面接轨。本文通过封中国会计准则颁布的制度变迁进行回顾,进一步分析会计准则体系的两大显着特点,即国际趋同与中国特色,并在此基础上总结出新旧会计准则的主要变化,以及封会计信息的影响。 相似文献
80.