財(cái)務(wù)報(bào)告的經(jīng)濟(jì)與制度框架-資料下載頁(yè)
2025-01-11 14:57本頁(yè)面
【正文】 lletins FASB Emerging Issues Task Force FASB Implementation Guides AICPA Interpretations Recognized and Widely Used Industry Practices 我國(guó)會(huì)計(jì)準(zhǔn)則體系 我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則體系由基本準(zhǔn)則、具體準(zhǔn)則、會(huì)計(jì)準(zhǔn)則應(yīng)用指南和解釋公告等組成。 ? 基本準(zhǔn)則在整個(gè)企業(yè)會(huì)計(jì)準(zhǔn)則體系中扮演著概念框架的角色，起著統(tǒng)馭作用； ? 具體準(zhǔn)則是在基本準(zhǔn)則的基礎(chǔ)上，對(duì)具體交易或者事項(xiàng)會(huì)計(jì)處理的規(guī)范； ? 應(yīng)用指南是對(duì)具體準(zhǔn)則的一些重點(diǎn)難點(diǎn)問(wèn)題作出的操作性規(guī)定； ? 解釋公告是隨著企業(yè)會(huì)計(jì)準(zhǔn)則的貫徹實(shí)施，就實(shí)務(wù)中遇到的實(shí)施問(wèn)題而對(duì)準(zhǔn)則作出的具體解釋。 會(huì)計(jì)信息的相關(guān)性 五、 財(cái)務(wù)報(bào)告中的逆向選擇問(wèn)題 ? GAAP 允許選擇不同的會(huì)計(jì)方法、進(jìn)行估計(jì)和管理判斷 ? 管理者有動(dòng)機(jī)去使用 靈活的會(huì)計(jì)選擇 . ? 平滑利潤(rùn) . ? 管理者操縱收入和支出以獲得獎(jiǎng)金 ? 淡化或有負(fù)債的重要性 . ? SEC and FASB, 以及審計(jì)師和法院都會(huì)對(duì)報(bào)告中的投資行為予以限制 ? 但有時(shí)公司披露的內(nèi)容遠(yuǎn)遠(yuǎn)少于實(shí)際情況 International accounting standards International Organization of Securities Commissions (IOSCO) ? An anization of securities regulators. ? Investigating regulatory issues related to international securities transactions and developing solutions to problems in these area. ? Established a prehensive core set of international accounting standards. 六、國(guó)際視角 International Accounting Standards Board (IASB) 1973 Agreement to establish IASC signed by representatives of the professional accountancy bodies in Australia, Canada, France, Germany, Japan, Mexico, Netherlands, United Kingdom/Ireland, and United States. 1975 First final IAS published: IAS 1 (1975), Disclosure of Accounting Policies, and IAS 2 (1975), Valuation and Presentation of Inventories in the Context of the Historical Cost System. IASB Chronology 1998 IFAC/IASC membership expands to 140 accountancy bodies in 101 countries. 2022 Members and new name of IASB announced. IASC Foundation formed. On 1 April 2022, the new IASB assumes its standardsetting responsibilities from the IASC. Existing IAS and SIC adopted by IASB.
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