International Accounting 国际会计-24

国际会计准则1. 引言国际会计准则（International Financial Reporting Standards，IFRS）是全球应用广泛的会计准则体系，旨在提供统一、可比的会计信息，以促进跨国公司财务报告的透明度和可理解性。

本文将探讨国际会计准则的背景、目的以及对全球财务报告的影响。

2. 国际会计准则的背景在全球化背景下，不同国家和地区都有各自的会计原则和准则，这导致跨国公司的财务报告难以比较和理解。

为了解决这个问题，国际会计准则委员会（International Accounting Standards Board，IASB）成立于2001年，致力于制定统一的国际会计准则。

3. 国际会计准则的目的国际会计准则的核心目标是提供高质量的财务报告，使投资者、债权人和其他利益相关方能够准确了解企业的财务状况和业绩。

其具体目的包括：- 提升财务报告的透明度和可比性- 减少企业在财务报告中的主观判断和自由披露- 保证财务报告的质量和真实性4. 国际会计准则对全球财务报告的影响国际会计准则的应用范围涵盖了全球范围内的上市公司、金融机构和其他组织。

其对全球财务报告的影响主要体现在以下几个方面：4.1 提供一致的会计政策选择国际会计准则的制定使得跨国公司有了一套一致的会计政策选择，降低了财务报告的主观性和歧义性，增强了国际比较的可行性和准确性。

4.2 提高财务报告的透明度和可理解性国际会计准则要求企业提供更详细和全面的财务信息，包括对业务风险和财务风险的披露。

这样一来，投资者和其他利益相关方能够更好地理解和评估企业的财务状况和业绩。

4.3 加强财务报告的质量控制国际会计准则对财务报告的准确性和真实性提出了更高的要求，要求企业建立有效的内部控制、审计和监管机制，以确保财务报告的质量和可信度。

5. 国际会计准则在全球范围的应用情况截至目前，超过120个国家和地区已经采用了国际会计准则，其中包括欧盟成员国、澳大利亚、加拿大和韩国等重要经济体。

会计学国际顶级会议2024列表随着全球经济的快速发展，会计学作为一个重要的学科领域，在国际间的交流和合作也日益频繁。

各种国际顶级会议不仅为会计领域的专业人士提供了交流与学习的评台，也对学科的发展起着重要的推动作用。

本文将从全面、深度和广度的角度，探讨会计学国际顶级会议2024的列表，并深入剖析其中的重要性和价值。

让我们从会计学国际顶级会议的定义和类型开始。

会计学国际顶级会议是指那些由国际知名的会计学研究机构、学术组织或大学院校主办的、具有全球影响力和学术水平的会议。

这些会议通常包括国际会计理论、国际会计准则和国际会计实务等多个方面的议题，涵盖了会计学领域的热点和前沿问题。

让我们来看一下会计学国际顶级会议的重要性。

这些会议为全球范围内的会计学专业人士提供了一个重要的交流评台。

通过参与这些会议，与会者可以了解最新的国际会计研究成果和前沿理论，促进学术思想的碰撞和交流。

会议也为与会者提供了解国际会计标准和实务的机会，有助于促进各国会计制度的融合与交流，推动全球会计领域的发展。

这些会议还促进了国际间会计学术组织的合作与交流，有助于提升会计学研究的国际影响力和知名度，推动学科的发展。

接下来，就让我们来看一下2024年的会计学国际顶级会议的列表。

根据最新的消息，2024年的会计学国际顶级会议将包括以下几个重要的会议：第一，国际会计研究协会（International Association for Accounting Research）年会；第二，国际财务报告研究协会（International Association for the Study of Financial Reporting）年会；第三，国际会计教育研究协会（International Association for Accounting Education Research）年会。

这些会议将涵盖从理论研究到实务应用的全方位议题，是值得参与的顶级学术盛会。

国际会计准则（1～41）中英文目录对照国际会计准则（1～41）中英文目录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现金流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重大差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表日后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、厂场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收入》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费用》24.IAS24：Related Party Disclosures《IAS24——关联方披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对子公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions《IAS30——银行和类似金融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——金融工具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终止经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——无形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——金融工具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中文版文件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中文版，国际会计准则在2008年做了更新，中文版不知道是否同步更新，这个对于会计从业人员的帮助很大，在网上找了很久中文版都是2003的老版本，不知道楼主上传的版本对我是否有用。

国际会计考试题及答案英文International Accounting Exam Questions and AnswersQuestion 1: Define the term "Double Entry Accounting" and explain its significance in the accounting process.Answer 1: Double Entry Accounting is a system of recording financial transactions in which every entry to the debit side of an account must be balanced with an entry of equal value to the credit side of another account. It is significant because it ensures that all financial transactions are accurately recorded and that the accounting equation (Assets = Liabilities + Owner's Equity) remains balanced.Question 2: What is the purpose of the statement of cash flows in a set of financial statements?Answer 2: The statement of cash flows provides information about a company's cash receipts and cash payments during a particular period. It helps investors and creditors to understand the liquidity and solvency of the company, as well as its ability to generate cash and support its operations.Question 3: Explain the difference between "Historical Cost" and "Fair Value" in accounting.Answer 3: Historical Cost is the original purchase price of an asset or the original cost of a liability, while FairValue is the estimated amount for which an asset could be exchanged or a liability settled between knowledgeable,willing parties in an arm's length transaction. Historical Cost is used in the preparation of financial statements under the accrual basis of accounting, whereas Fair Value is often used for valuation purposes, particularly in the context of financial instruments.Question 4: What are the main components of the International Financial Reporting Standards (IFRS)?Answer 4: The main components of IFRS include the IFRS Standards, the International Accounting Standards (IAS), the Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC), and theStandards Advisory Council (SAC). These components provide a comprehensive set of rules and guidelines for the preparation and presentation of financial statements.Question 5: Describe the process of preparing a balance sheet.Answer 5: Preparing a balance sheet involves listing all of a company's assets, liabilities, and equity at a specific point in time. Assets are listed on the left side of the balance sheet and are categorized as current (short-term) or non-current (long-term). Liabilities are listed on the right side and are also categorized as current or non-current. Theequity section shows the owner's investment and retained earnings. The balance sheet must always balance, reflectingthe equation: Assets = Liabilities + Equity.Question 6: What is the role of an auditor in the financial reporting process?Answer 6: An auditor's role is to provide an independent assessment of a company's financial statements to ensure they are free from material misstatement and are presented fairly, in all material respects, in accordance with the applicable financial reporting framework, such as IFRS or Generally Accepted Accounting Principles (GAAP). The auditor's report provides assurance to stakeholders that the financial statements are reliable.Question 7: Explain the concept of "Conservatism" infinancial accounting.Answer 7: Conservatism is a principle in financial accounting that suggests that accountants should exercise caution when making estimates and judgments. It involves recognizing potential losses immediately but delaying the recognition of gains until they are realized. This principle helps to avoid overstatement of assets and income, thus providing a more prudent and cautious view of a company's financial position.Question 8: What is the difference between "Revenue Recognition" and "Matching Principle"?Answer 8: Revenue Recognition is the process of recognizing revenue in the accounting records when it is earned or realizable and has been measured reliably. The Matching Principle, on the other hand, is the accounting concept that requires expenses to be recognized in the same period as therevenues they helped to generate. This ensures that the financial statements reflect the actual performance of the company for a given period.Question 9: Describe the purpose of the "Going Concern" assumption in financial accounting.Answer 9: The Going Concern assumption is the basis for preparing financial statements under the accrual basis of accounting. It assumes that the business will continue to operate for the foreseeable future and that it is not in the process of liquidation or bankruptcy. This assumption allows accountants to spread the costs of assets over their useful lives and to recognize revenues and expenses when they are earned or incurred, rather than when cash is received or paid.Question 10: What is the "Materiality" concept in the context of financial statements?Answer 10: Materiality is a concept in financial accounting that refers to the significance of an item or event inrelation to the financial statements. Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basisof the financial statements. The assessment of materiality depends on the size and nature of the item, the nature of the financial statements, and the needs of the users.End of Exam。

会计的国际会计准则和国际财务报告准则国际会计准则（International Accounting Standards，IAS）以及国际财务报告准则（International Financial Reporting Standards，IFRS）是全球范围内规范会计准则与财务报告的重要标准。

这些准则为企业提供了指导，确保其财务报告的准确性、一致性和可比性。

本文将对国际会计准则和国际财务报告准则进行详细介绍，并探讨其在全球范围内的应用和意义。

一、国际会计准则（IAS）国际会计准则是国际会计准则委员会（International Accounting Standards Board，IASB）制定的一系列会计准则。

这些准则旨在为全球企业提供一个统一的会计规则框架，以确保财务报告的准确性和可比性。

国际会计准则的制定过程严格遵循透明、公正、可复制和可公众接受的原则。

每个准则都经过广泛的民意征询和专家评审，以确保其代表了全球会计界的共识和最佳实践。

国际会计准则主要关注以下几个方面：1. 会计政策选择和会计估计的准确性和一致性。

2. 财务报表项目的定义、计量和披露。

3. 财务报表的格式和布局。

4. 各类交易、资产和负债的计量和确认。

国际会计准则的持续演进和修订使得其具备了更强的适应性和灵活性。

随着全球经济的快速发展，新的会计问题也不断涌现，因此国际会计准则需要不断地进行修订和更新，以满足新的业务需求和挑战。

二、国际财务报告准则（IFRS）国际财务报告准则是国际财务报告准则基金会（International Financial Reporting Standards Foundation，IFRS Foundation）制定的财务报告准则。

与国际会计准则不同，国际财务报告准则更加注重财务报告的内容和披露要求。

国际财务报告准则致力于提升财务报告的质量和透明度，以满足全球投资者的需求。

它规范了财务报告的核心要素、报告周期、信息披露和报表附注等方面，确保报告的准确性和一致性。

国际会计准则残值-概述说明以及解释1.引言1.1 概述概述部分的内容应该是对国际会计准则残值这个主题进行简要介绍和概括。

你可以参考以下模板：概述部分：国际会计准则(Board International Financial Reporting Standards, IFRS)是全球范围内执行的会计准则，其目的是确保企业在财务报表中进行透明且一致的信息披露。

国际会计准则残值(International Accounting Standard Residual Value)是其中的一个重要概念，它对企业资产的计量和折旧提供了关键信息。

残值在IFRS中被定义为固定资产或无形资产在预计使用寿命结束后的估计价值。

换句话说，它代表了一个企业在使用该资产一段时间后所能得到的剩余价值。

残值在资产计量和折旧中起着重要的作用，因为它直接影响资产折旧的计算和资产净值的确定。

本文将重点探讨残值在国际会计准则中的定义、重要性和计量方法，并分析残值对会计报表的影响。

最后，我们将提出一些建议，以便企业在计算和报告残值时遵循国际会计准则的规定。

通过深入研究国际会计准则残值的相关方面，我们可以更好地理解其在会计准则体系中的地位和作用，进而为企业提供更准确、可靠的财务报表，提高投资者和利益相关者对企业财务状况的理解和评估能力。

在这个不断变化和发展的全球化时代，遵循国际会计准则的残值计算原则，对于维护市场的健康和稳定至关重要。

1.2 文章结构文章结构部分的内容：文章的结构分为引言、正文和结论三个部分。

引言部分包括概述、文章结构、目的和总结四个小节。

正文部分分为2.1 残值的定义、2.2 残值在国际会计准则中的重要性和2.3 残值的计量方法三个小节。

结论部分包括3.1 对国际会计准则残值的理解、3.2 残值对会计报表的影响和3.3 对残值计算的建议三个小节。

通过以上结构的安排，本文将全面深入地探讨国际会计准则中的残值问题，从不同角度进行论述和分析，并提供相应的建议和总结。

国际会计准则在全球化的背景下，国际会计准则（International Financial Reporting Standards，IFRS）的应用越发重要。

本文旨在探讨国际会计准则的定义、应用以及对全球企业的影响。

一、国际会计准则的定义与特点国际会计准则是由国际会计准则理事会（International Accounting Standards Board，IASB）制定的一套会计准则，旨在提供全球通用的财务报告准则。

这些准则规范了财务报告的计量、披露和展示等方面的要求，增加了财务报告的透明度和可比性。

国际会计准则采用了以实质经济合理为导向的原则。

在制定准则时，IASB注重与各国现行法律法规和会计制度的融合，同时也考虑了全球经济发展的趋势和特点。

二、国际会计准则的应用范围国际会计准则适用于以公开出售股票、债券或其他证券的形式融资的企业，以及那些自愿采用国际会计准则的公司。

它不仅适用于跨国公司，也适用于国内企业进行国际业务活动的部门。

许多国家和地区已经或正在逐步采用国际会计准则，以推动本地财务报告的国际化。

这样一来，全球范围内的投资者和利益相关方就能更加准确地评估企业的财务状况和经营绩效。

三、国际会计准则对全球企业的影响1. 提高财务报告的可比性国际会计准则的应用使得企业之间的财务报告更具可比性。

通过统一的计量、披露和展示要求，投资者和利益相关方能够更加准确地比较不同企业的财务状况和经营绩效，降低了信息不对称的风险。

2. 加强全球市场的透明度国际会计准则的应用提高了财务报告的透明度，使全球市场更加透明和规范。

这有助于吸引国际投资者，促进国际资本流动，提升全球市场竞争力。

3. 降低企业财务成本国际会计准则的应用减少了企业因向不同国家提交财务报告而需要进行的调整工作。

统一的准则和处理方式简化了财务报告的制作流程，降低了制度和人力成本。

4. 促进国际审核和监管合作国际会计准则的应用促进了国际间的审核和监管合作。

国际会计准则国际会计准则（International Financial Reporting Standards，缩写为IFRS）是国际财务报告准则委员会（International Accounting Standards Board，简称IASB）制定的一系列会计准则，旨在统一全球各国的财务会计报告准则，提高财务信息的可比性和透明度。

本文将介绍IFRS的背景、目标、原则以及对全球财务报告准则的影响等内容。

IFRS的背景可追溯到20世纪70年代初，当时国际上存在着许多不同的会计准则，各国之间的会计报告无法进行比较，国际商业活动存在着信息不对称的问题。

为了解决这一问题，国际会计准则委员会于2001年成立。

IASB代表了全球会计专业的权威机构，其成员由来自不同国家和地区的专业人士组成，他们的任务是制定适用于全球金融市场的一致、透明的会计准则。

IFRS的目标是提供财务报告的一致性和可比性，以便投资者、债权人和其他利益相关者能够更好地理解和评估企业的财务状况和经营绩效。

IFRS要求企业按照公允价值计量、销售发生时点和经济实质等原则编制财务报表，以确保报告信息的准确性、可靠性和相关性。

IFRS包括一系列具体的会计准则，主要涵盖财务报表编制、资产负债表、利润表、现金流量表、准则解释等方面。

所有上市公司和一些大型私营企业都被要求按照IFRS编制和公开财务报告。

此外，IFRS还适用于其他一些领域，例如银行和保险业。

IFRS的实施对全球财务报告准则产生了深远影响。

首先，IFRS的统一规定使得企业的财务报表更加可比，跨国公司能够更容易地进行业绩比较和分析。

其次，IFRS的公允价值计量和合同会计模式等原则的引入，使财务报告更加准确地反映企业的经济实质。

再次，IFRS的实施促进了国际投资和跨境融资的发展，提高了全球金融市场的透明度和稳定性。

总之，国际会计准则作为全球金融报告准则的统一标准，增加了全球金融市场的透明度和比较性，对于提高企业财务信息的可靠性和相关性发挥了重要作用。

国际会计准则随着全球经济的不断发展和跨国交易的增加，国际会计准则的重要性日益凸显。

本文将介绍国际会计准则，并探讨其对国际商业环境的影响。

一、国际会计准则的定义和意义国际会计准则（International Financial Reporting Standards，简称IFRS）是一套由国际会计准则理事会（International Accounting Standards Board，简称IASB）制定和发布的会计准则。

它的目标是提高全球金融报告的可比性和透明度，促进国际投资和跨国经营的有效管理。

国际会计准则的意义在于使各国企业能够使用共同的会计准则进行财务报告，进而提高信息对称，降低信息不对称造成的信息成本和风险。

此外，国际会计准则还有助于提高投资者对跨国公司的投资决策能力，促进国际资本市场的稳定发展。

二、国际会计准则的内容和特点国际会计准则覆盖了财务报告的各个方面，包括资产、负债、所有者权益、收入、费用、利润、现金流量和其他相关议题。

它主张以真实和公正的原则为基础，要求企业按照准确的价值进行资产和负债的计量。

与传统的会计准则相比，国际会计准则更加原则导向，注重披露信息的质量和透明度，鼓励企业通过财务报告向用户提供全面的、准确的信息。

此外，国际会计准则还对各种交易，如金融衍生工具、租赁合同等制定了具体的会计处理要求，以提高会计信息的可比性和准确性。

三、国际会计准则对国际商业环境的影响国际会计准则的推广和采用对国际商业环境产生了深远的影响。

首先，它促进了全球资本市场的一体化，提高了投资者对国际公司的投资决策能力。

通过使用统一的会计准则，投资者可以更好地比较不同国家公司的财务状况和经营绩效，减少了信息不对称带来的投资风险。

其次，国际会计准则的采用还为跨国公司的财务报告提供了统一的框架。

跨国公司可以根据国际会计准则的规定编制财务报告，简化了报告程序，降低了成本，并提高了报告的可比性和准确性。

此外，国际会计准则的推广还促进了国际交流与合作的便利化。

本科毕业论文（设计）外文翻译外文出处International Financial Reporting Standards, 2002：412-415．外文作者International Accounting Standards Board原文：IAS24 Related Party DisclosuresThis reformatted International Accounting Standard supersedes the Standard originally approved by the Board in March 1984. It is presented in the revised format adopted for International Accounting Standards in 1991 onwards. No substantive changes have been made to the original approved text. Certain terminology has been changed to bring it into line with current IASC practice.The standards, which have been set in bold italic type, should be read in the context of the background material and implementation guidance in this Standard, and in the context of the Preface to International Accounting Standards. International Accounting Standards are not intended to apply to immaterial items (see paragraph 12 of the Preface).ObjectiveThe objective of this Standard is to ensure that an entity's financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances with such parties.Scope1. This Standard should be applied in dealing with related parties and transactions between a reporting enterprise and its related parties. The requirements of this Standard apply to the financial statements of each reporting enterprise.2. This Standard applies only to those related party relationships described in paragraph 3, as modified by paragraph 6.3. This Standard deals only with those related party relationships described in (a) to (e) below:(a) Enterprises that directly, or indirectly through one or more intermediaries, control, or are controlled by, or are under common control with, the reporting enterprise. (This includes holding companies, subsidiaries and fellow subsidiaries);(b) Associates (see IAS 28, Accounting for Investments in Associates);(c) Individuals owning, directly or indirectly, an interest in the voting power of the reporting enterprise that gives them significant influence over the enterprise, and close members of the family [1] of any such individual;(d) Key management personnel, that is, those persons having authority and responsibility for planning, directing and controlling the activities of the reporting enterprise, including directors and officers of companies and close members of the families of such individuals; and(e) Enterprises in which a substantial interest in the voting power is owned, directly or indirectly, by any person described in (c) or (d) or over which such a person is able to exercise significant influence. This includes enterprises owned by directors or major shareholders of the reporting enterprise and enterprises that have a member of key management in common with the reporting enterprise. In considering each possible related party relationship, attention is directed to the substance of the relationship, and not merely the legal form.4. No disclosure of transactions is required:(a) In consolidated financial statements in respect of intra-group transactions;(b) In parent financial statements when they are made available or published with the consolidated financial statements;(c) In financial statements of a wholly-owned subsidiary if its parent is incorporated in the same country and provides consolidated financial statements in that country; and(d) In financial statements of state-controlled enterprises of transactions with other state- controlled enterprises.Definitions5. The following terms are used in this Standard with the meanings specified:Related party - parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions.Related party transaction - a transfer of resources or obligations between related parties, regardless of whether a price is charged.Control - ownership, directly, or indirectly through subsidiaries, of more than one half of the voting power of an enterprise, or a substantial interest in voting power and the power to direct, by statute or agreement, the financial and operating policies of the management of the enterprise.Significant influence (for the purpose of this Standard) - participation in the financial and operating policy decisions of an enterprise, but not control of those policies. Significant influence may be exercised in several ways, usually by representation on the board of directors but also by, for example, participation in the policy making process, material intercompany transactions, Inter change of managerial personnel or dependence on technical information. Significant Influence may be gained by share ownership, statute or agreement. With share ownership, significant influence is presumed in accordance with the definition contained in IAS 28, Accounting for Investments in Associates.6. In the context of this Standard, the following are deemed not to be related parties:(a) Two companies simply because they have a director in common, notwithstanding paragraphs 3 (d) and (e) above, (but it is necessary to consider the possibility, and to assess the likelihood, that the director would be able to affect the policies of both companies in their mutual dealings);(b) (i) Providers of finance;(ii) Trade unions;(iii) Public utilities;(iv) Government departments and agencies,In the course of their normal dealings with an enterprise by virtue only of thosedealings (although they may circumscribe the freedom of action of an enterprise or participate in its decision-making process); and(c) A single customer, supplier, franchisor, distributor, or general agent with whom an enterprise transacts a significant volume of business merely by virtue of the resulting economic dependence.The Related Party Issue7. Related party relationships are a normal feature of commerce and business. For example, enterprises frequently carry on separate parts of their activities through subsidiary or associated enterprises and acquire interests in other enterprises - for investment purposes or for trading reasons - that are of sufficient proportions that the investing company can control or exercise significant influence on the financial and operating decisions of its investee.8. A related party relationship could have an effect on the financial position and operating results of the reporting enterprise. Related parties may enter into transactions which unrelated parties would not enter into. Also, transactions between related parties may not be effected at the same amounts as between unrelated parties.9. The operating results and financial position of an enterprise may be affected by a related party relationship even if related party transactions do not occur. The mere existence of the relationship may be sufficient to affect the transactions of the reporting enterprise with other parties. For example, a subsidiary may terminate relations with a trading partner on acquisition by the parent of a fellow subsidiary engaged in the same trade as the former partner. Alternatively, one party may refrain from acting because of the significant influence of another - for example, a subsidiary may be instructed by its parent not to engage in research and development.10. Because there is an inherent difficulty for management to determine the effect of influences which do not lead to transactions, disclosure of such effects is not required by this Standard.11. Accounting recognition of a transfer of resources is normally based on the price agreed between the parties. Between unrelated parties the price is an arm's length price. Related parties may have a degree of flexibility in the price-settingprocess that is not present in transactions between unrelated parties.12. A variety of methods is used to price transactions between related parties.13. One way of determining a price for a transaction between related parties is by the comparable uncontrolled price method, which sets the price by reference to comparable goods sold in an economically comparable market to a buyer unrelated to the seller. Where the goods or services supplied in a related party transaction, and the conditions relating thereto, are similar to those in normal trading transactions, this method is often used. It is also often used for determining the cost of finance.14. Where goods are transferred between related parties before sale to an independent party, the resale price method is often used. This reduces the resale price by a margin, representing an amount from which the re-seller would seek to cover his costs and make an appropriate profit, to arrive at a transfer price to the re-seller. There are problems of judgment in determining compensation appropriate to the re-seller's contribution to the process. This method is also used for transfers of other resources, such as rights and services.15. Another approach is the cost-plus method, which seeks to add an appropriate mark-up to the supplier's cost. Difficulties may be experienced in determining both the elements of cost attributable and the mark-up. Among the yardsticks that may assist in determining transfer prices are comparable returns in similar industries on turnover or capital employed.16. Sometimes prices of related party transactions are not determined under one of the methods described in paragraphs 13 to 15 above. Sometimes, no price is charged - as in the examples of the free provision of management services and the extension of free credit on a debt.17. Sometimes, transactions would not have taken place if the relationship had not existed. For example, a company that sold a large proportion of its production to its parent company at cost might not have found an alternative customer if the parent company had not purchased the goods.Disclosure18. In many countries the laws require financial statements to give disclosuresabout certain categories of related parties. In particular, attention is focused on transactions with the directors of an enterprise, especially their remuneration and borrowings, because of the fiduciary nature of their relationship with the enterprise, as well as disclosures of significant intercompany transactions and investments in and balances with group and associated companies and with directors. IAS 27, Consolidated Financial Statements and Accounting for Investments in Subsidiaries, and IAS 28, Accounting for Investments in Associates require disclosure of a list of significant subsidiaries and associates. IAS 8, Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies, requires disclosure of extraordinary items and items of income and expense within profit or loss from ordinary activities that are of such size, nature or incidence that their disclosure is relevant to explain the performance of the enterprise for the period.19. The following are examples of situations where related party transactions may lead to disclosures by a reporting enterprise in the period which they affect:(a) Purchases or sales of goods (finished or unfinished);(b) Purchases or sales of property and other assets;(c) Rendering or receiving of services;(d) Agency arrangements;(e) Leasing arrangements;(f) Transfer of research and development;(g) License agreements;(h) Finance (including loans and equity contributions in cash or in kind);(i) Guarantees and collaterals; and(j) Management contracts.20. Related party relationships where control exists should be disclosed irrespective of whether there have been transactions between the related parties.21. In order for a reader of financial statements to form a view about the effects of related party relationships on a reporting enterprise, it is appropriate to disclose the related party relationship where control exists, irrespective of whether there have been transactions between the related parties.22. If there have been transactions between related parties, the reporting enterprise should disclose the nature of the related party relationships as well as the types of transactions and the elements of the transactions necessary for an understanding of the financial statements.23. The elements of transactions necessary for an understanding of the financial statements would normally include:(a) An indication of the volume of the transactions, either as an amount or as an appropriate proportion;(b) Amounts or appropriate proportions of outstanding items; and(c) Pricing policies.24. Items of a similar nature may be disclosed in aggregate except when separate disclosure is necessary for an understanding of the effects of related party transactions on the financial statements of the reporting enterprise.25. Disclosure of transactions between members of a group is unnecessary in consolidated financial statements because consolidated financial statements present information about the parent and subsidiaries as a single reporting enterprise. Transactions with associated enterprises accounted for under the equity method are not eliminated and therefore require separate disclosure as related party transactions. Effective Date26. This International Accounting Standard becomes operative for financial statements covering the periods beginning on or after 1 January 1986.[1] Close members of the family of an individual are those that may be expected to influence, or be influenced by, that person in their dealings with the enterprise.International Accounting Standards Board, International Financial Reporting Standards, 2002：412-415．译文：国际会计准则第24号——关联方披露本国际会计准则重编版取代了理事会于1884批准的原准则，并按国际会计准则自1991年以来采用的修订格式重新编排。

国际会计准则（中文版）【完整版】(文档可以直接使用，也可根据实际需要修订后使用,可编辑放心下载）国际会计准那么〔中文版〕国际会计准那么〔中文版〕International Accounting Standards Chinese Edition目录7>1国际会计准那么第1号--会计政策的揭示4国际会计准那么第2号--存货10国际会计准那么第3号--已失效10国际会计准那么第4号--折旧会计13国际会计准那么第5号--已失效13国际会计准那么第6号--已失效13国际会计准那么第7号--现金流量表21国际会计准那么第8号--本期净损益、根本错误和会计政策的变更29国际会计准那么第9号--研究和开发费用35国际会计准那么第10号--或有事项和资产负债表日以后发生的事项39国际会计准那么第11号--建筑合同46国际会计准那么第12号--所得税会计53国际会计准那么第13号--已失效54国际会计准那么第14号--按分部报告财务信息58国际会计准那么第15号--反映价格变动影响的信息61国际会计准那么第16号--不动产、厂房和设备73国际会计准那么第17号--租赁会计82国际会计准那么第18号--收入89国际会计准那么第19号--退休金费用97国际会计准那么第20号--政府补助会计和对政府援助的揭示103国际会计准那么第21号--外汇汇率变动的影响111国际会计准那么第22号--企业合并124国际会计准那么第23号--借款费用128国际会计准那么第24号--对关联者的揭示132国际会计准那么第25号--投资会计140国际会计准那么第26号--退休金方案的会计和报告147国际会计准那么第27号--合并财务报表和对附属公司投资的会计152国际会计准那么第28号--对联营企业投资的会计156国际会计准那么第29号--在恶性通货膨胀经济中的财务报告161国际会计准那么第30号--银行和类似金融机构财务报表应揭示的信息171国际会计准那么第31号--合营中权益的财务报告178国际会计准那么第32号--金融工具：揭示和呈报197国际会计准那么第33号--每股收益208国际会计准那么第34号--中期财务报告216国际会计准那么第35号--中止经营223国际会计准那么第36号--资产减值242国际会计准那么第37号--准备、或有负债和或有资产255国际会计准那么第38号--无形资产275国际会计准那么第39号--金融工具：确认和计量313国际会计准那么第40号--投资性房地产325国际会计准那么第41号--农业国际会计准那么第1号--会计政策的揭示〔1975年1月公布，1994年11月格式重排〕范围13>．在揭示编制和呈报财务报表所采用的所有重要会计政策时，应该应用本号准那么。

国际财务报告准则“国际财务报告准则”（International Financial Reporting Standards，简称:IFRS）包括广义和狭义两方面的含义。

狭义的国际财务报告准则仅指国际会计准则理事会现时发布的国际财务报告准则系列，此类公告有别于理事会的前身——国际会计准则委员会所发布的国际会计准则系列。

广义的国际财务报告准则是指一整套的国际会计准则公告，包括由国际会计准则理事会以及理事会的前身——国际会计准则委员会批准的准则和解释公告。

国际财务报告准则曾经被称为国际会计准则，它由国际会计准则委员会制定，在欧洲一些国家、中国、香港、俄罗斯、澳大利亚等国家应用。

欧盟委员会在2002年要求所有的欧盟国家的公司到2005年都要采用国际会计准则。

国际财务报告准则是一系列以原则性为基础的准则，它只规定了宽泛的规则而不是约束到具体的业务处理。

到2002年为止，大量的国际会计准则提供了多种可选的处理方法；国际会计准则委员会的改进方案是尽量找到并减少同一业务的可选处理方案。

国际会计准则委员会（IASC）：国际会计准则委员会（IASC：International Accounting Standard Committee）。

1973年6月，来自澳大利亚、加拿大、法国、前联邦德国、日本、墨西哥、荷兰、英国、美国的16个职业会计师团体，在英国伦敦成立了国际会计准则委员会（IASC）。

目前，其成员已发展到包括104个国家的143个会计职业组织。

迄今为止，IASC已发布了39号国际会计准则，并公布了一系列"征求意见稿"。

经过IASC的努力，国际会计准则日益完善并得到各国会计界的支持与认可。

根据IASC的章程，其基本战略目标是：第一，按照公众利益，制订和公布在编制财务报表时应遵循的同一会计准则，并促使其在世界范围内被接受和执行。

第二，为改进和协调与财务报表的表述有关的会计准则和会计程序而努力。

Study guide for international accountingCHAPTER 1Introduction to international accountingLEARNING OBJECTIVES:1.To identify and understand the importance of the eight factors that has asignificant influence on accounting development.2.To understand the definition of IA of this textbook.3.To be familiar with the detailed contents of IACHAPTER OUTLINEDevelopment of IAEight factors▪Sources of Finance–In countries with strong equity markets, Disclosures are extensive to meet the requirements of widespread public ownership.–in credit-based systems where bans are the dominant source of finance, accounting focuses on creditor protection through conservative accounting measurements. Development of IA▪Legal System. The legal system determines how individuals and institutions interact. ▪Taxation . tax legislation effectively determines accounting standards because companies must record revenues and expenses in their accounts to claim them for tax purposes.▪Political and Economic Ties. Accounting ideas and technologies are transferred through conquest, commerce, and similar forces.Development of IA▪Inflation. Inflation distorts historical cost accounting and affects the tendency of a country to incorporate price changes into the accounts.▪Level of Economic Development. This factor affects the types of business transactions conducted in an economy and determines which ones are most prevalent. Development of IA▪Education Level. Highly sophisticated accounting standards and practices are useless if they are misunderstood and misused.▪Culture. Cultural variables underlie nations’ institutional arrangements (such as legal systems)Definition of IAInternational accounting can be viewed in terms of the accounting issues uniquely confronted by companies involved in international business. It also can be viewed more broadly as the study of how accounting is practiced in each and every country around the world, learning about and comparing the differences in financial reporting and other accounting practices that exist across countries.Definition of IAThis book is designed to be used in a course that attempts to provide an overview of the broadly defined area of international accounting, and that focuses on the International Financial Reporting Standards (IFRSs) issued by International Accounting Standards Board (IASB) and some international hot topics.Detailed Contents on IA▪International accounting is a well-established specialty area within accounting and has two major dimensions:▪Comparative: Examining how and why accounting principles differ from country to country▪Pragmatic: accounting for the operational problems and issues encountered by individuals and firms in international business.Detailed Contents on IA▪L. Radebaugh and S. Gray (1993, p. 9) also write that the study of international accounting involves two major areas:▪descriptive/comparative accounting and the accounting dimensions of international transactions/multinational enterprises.▪principally covers the problems encountered by multinational corporations: Financial reporting problems, translation of foreign currency financial statements, information systems, budgets and performance evaluation, audits, and taxes.Objectives of Research on IA▪Global Harmonization. As business entities increasingly operate in multiple counties, they encounter the cost of dealing with diversity in financial reporting requirements. ▪Financial Reporting in Emerging Economics. As ever increasing amounts of capital are invested in countries with emerging economics, the quality of financial reporting in these countries is coming under the microscope.Objectives of Research on IA▪Social and Environmental Reporting. One of the consequences of the globalization of business enterprises is that companies now have stakeholders not just in their home country but in all the countries where they operate.CHAPTER 2International accounting harmonizationLEARNING OBJECTIVES:1. Recognize the arguments for and against harmonization.2. Identify the pressures for and the obstacles to harmonization.3. Become familiar with the main organizations involved in harmonization.CHAPTER OUTLINEHistory and Recent Developments▪Prior to 1960, there was little effort devoted to the international harmonization of accounting standards. Efforts have been made by a number of organizations to reduce the differences between accounting systems since then.Main International Bodies InvolvedPrinciples-Based vs. Rules-Based Approaches▪Principles-based standards represent the best approach for guiding financial reporting and standard setting, of any given transaction.▪Rules-based standards provide companies the opportunity to structure transactions to meet the requirements for particular accounting treatments.Obstacles to Harmonization▪Differences in the regulatory framework .▪The "true and fair view" .▪The various interpretation of fundamental principle .▪A binding tax accounting linkLikely future trends▪The convergence of IAS and national accounting standards is, and always has been one of the IASB's key objectives. Three basic future roles exist for the IASB:✓Producing standards for those countries that have no standards of their own✓Assisting in the reduction of diverse national practices✓Acting as an umbrella organizing for national standard settersImplication▪The demand of international capital markets helps to drive harmonization. IASB has become more cognizant of the need to work with national standard setters and bring them into membership of IASB, which may be possible to eliminate the differences between national and international standards. The current agreement could then be viewed as the first step in a much longer process.IASB ( International Accounting Standards Board)▪IASB's responsibilities:✓Develop and issue International Financial Reporting Standards and Exposure Drafts, and✓Approve Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC).CHAPTER 3ACCOUNTING FOR FOREIGN CURRENCYLEARNING OBJECTIVES:▪ 1. Provide an overview of foreign exchange markets and define related terminology.▪ 2. Describe the different types of foreign exchange exposure and exchange difference.▪ 3. Understand some of the more common foreign currency transactions. CHAPTER OUTLINEAccounting for Foreign Currency Transactions▪a transaction that requires payment or receipt (settlement) in a foreign currency is called a foreign currency transaction.▪Exchange difference is the difference resulting from reporting the same number of units of a foreign currency in the reporting currency at different exchange rates. Accounting for Foreign Currency Transactions▪Importing or Exporting of Goods or Services✓At the date the transaction is first recognized.✓At each balance sheet date that occurs between the transaction date and the settlement date.✓At the settlement date.Accounting for Foreign Currency Transactions▪Recognition of Exchange Differences✓the single- transaction approach✓the two- transaction approachHedging Foreign Exchange Rate Risk▪A derivative instrument may be defined as a financial instrument that by its terms at inception or upon occurrence of a specified event, provides the holder (or writer) with the right (or obligation) to participate in some or all of the price changes of another underlying value of measure, but does not require the holder to own or deliver the underlying value of measure.Hedging Foreign Exchange Rate Risk▪two broad categories✓Forward-based derivatives, such as forwards, futures, and swaps, in which either party can potentially have a favorable or unfavorable outcome, but not both simultaneously (e.g., both will not simultaneously have favorable outcomes).✓Option-based derivatives, such as interest rate caps, option contracts, and interest rate floors, in which only one party can potentially have a favorable outcome and it agrees to a premium at inception for this potentiality; the other party is paid the premium, and can potentially have only an unfavorable outcome.Hedging Foreign Exchange Rate Risk▪Forward Exchange Contracts▪Options▪Fair Value Hedge – Using a Forward Contract▪Hedging an Identifiable Foreign Currency Commitment Using a Forward Contract (A Fair Value Hedge)▪Hedging a Forecasted Transaction Using an Option (Cash Flow Hedge) Translation Of Foreign Financial Statements▪Derivation of the Issue of Foreign Currency Translation✓Translation exposure, sometimes also called accounting exposure, refers to gains or losses caused by the translation of foreign currency assets and liabilities into the currency of the parent company for accounting purposes.✓The choice of any method for the translation of the financial statements of a foreign business operation involves two basic questions:(i) how shall foreign currency financial statements be translated——in particular what exchange rates are to be used for different assets/liabilities/equity accounts?(ii) how and when shall foreign exchange gains or losses be recognized?CHAPTER 4Business combinationsLEARNING OBJECTIVES:•(1)Understand the economic motivations underlying business combinations.•(2)Learn about the alternative forms of business combinations, from both the legal and accounting perspectives.•(3)Introduce concepts of accounting for business combinations；•(4)emphasizing the purchase method.•(5)See how firms make cost allocatCHAPTER OUTLINE4.1 The Accounting Concept of Business Combinations4.2 The Legal Form of Business Combinations4.3 Reasons for Business Combinations4.4 Accounting for Business Combinations Under the Purchase Method4.5 The measurement of Goodwill and ControversyCHAPTER 5Consolidated financial statementsLEARNING OBJECTIVES:•(1)Recognize the benefits and limitations of consolidated financial statements.•(2)Understand the requirements for inclusion of a subsidiary in consolidated financial statements.•(3)Apply the consolidation concepts to parent company recording of the investment in a subsidiary at the date of acquisition.•(4)Allocate the excess of the fair value over the book value of the subsidiary at the date of acquisition.CHAPTER OUTLINE5.1 Demand from IAS 275.2 The adjustment of Intercompany Transactions5.3 Parent Company Recording and Consolidated Statement of financialposition at Acquisition Date5.4 Subsequent Statement of financial positionCHAPTER 6Accounting for changing priceLEARNING OBJECTIVES:▪ 1. Explain basic concepts relating to inflation accounting. Understand the distinction between changes in the general level of prices in an economy, which affect the purchasing power of the measuring unit, and changes in the prices of specific assets and liabilities, which affect balance sheet valuations and income measurement.▪ 2. Explain the underlying thoughts and methods of dealing with inflation.▪ 3. Restate conventional financial statements based on historical costs to a common measuring unit.CHAPTER OUTLINEDefects of historical cost accounting▪The results of comparison of performance and position statements over time will be unreliable, because amounts are not valued in terms of common units.▪Borrowings are shown in monetary terms, but in a time of rising prices a gain is actually made (or a loss in times of falling prices) at the expense of the lender as, in real terms, the value of the loan has decreased or increased.▪Conversely, gains arising from holding assets are not recognized.▪Depreciation writes off the historical cost over time, but, where asset values are low (because based on outdated historical costs), depreciation will be correspondingly lower, so that a realistic charge for asset consumption is not matched against revenue in the performance statements.Overview of Accounting for changing prices▪Changing prices affect financial reports in two principal ways:✓Measuring unit problem✓Valuation problemAccounting Measurement Alternatives▪Acquisition Cost/Nominal Dollar Accounting▪Acquisition Cost/Constant Dollar Accounting▪Current Cost/Nominal Dollar Accounting▪Current Cost/Constant Dollar AccountingRestatement of Monetary and Non-monetary Items▪A monetary item is a claim receivable or payment in a specified number of dollars, regardless of changes in the purchasing power of the dollar.▪A non-monetary item is any asset, liability, or shareholders’ equity account that has no claim to or for a specified number of dollars.Evaluation of Acquisition Cost/Constant Dollar Accounting▪When compared with current-cost accounting (discussed next), constant-dollar accounting carries a higher level of objectivity. Independent accountants can examine canceled checks, invoices, and other documents to verify acquisition-cost valuations and transaction dates. The restatements to constant dollars use general price indexes published by governmental bodies.Evaluation of Current Cost/Nominal Dollar Accounting▪Current-cost accounting measures performance and financial position in terms of the current market prices. Managers likely make decisions in terms of current costs, not out-of-date acquisition costs. Thus, for assessing management’s actions, current-cost financial statements provide information on the same basis that management used to make decisions.▪Critics note two shortcomings of current cost/nominal dollar accounting:✓auditors cannot as easily verify current-replacement-cost valuations as they can acquisition-cost valuations.✓the use of nominal dollars means that the measuring unit underlying current-replacement-cost valuations varies across time.CHAPTER 7Accounting for financial instrumentLEARNING OBJECTIVES:1. Examine budgeting and performance evaluation issues for international firms.2. Discuss global risk management tools and strategies including multinational capitalbudgeting and foreign exchange risk management.3. Identify the main constituents of cross-border transfer pricing policies, define thetransfer pricing methods, and consider the issues in devising a transfer pricing strategy.4. Recognize the critical role of information technology systems in the effectiverecording, processing and dissemination of financial and managerial accounting information.CHAPTER OUTLINE1 Challenge for the accounting profession2 Accounting and Reporting for Financial Instruments: International Developments ▪In the process of completing the most recent series of amendments, the IASB conducted an extensive due process, which began in 2001 and included the following: ▪(1) Conducting numerous board deliberations prior to the June 2002 exposure drafts;2.1 Overview of IAS 32▪The following are the major U.S. standards that address financial instruments accounting and reporting:▪(1) SFAS 107, Disclosures About Fair Value of Financial Instruments.▪(2) SFAS 133, Accounting for Derivative Financial Instruments and Hedging Activities.▪(3) SFAS 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.▪(4) SFAS 150, Accounting for Certain Financial Instruments with Characteristics of Both Debt and Equity.2.2 Overview of IAS 392.3 Recognition and Derecognition of Financial Assets and Liabilities2.4 Hedge Accounting Guidance2.5 Impairment of Financial Instruments2.6 Convergence with U.S. GAAP3 Financial instruments3.1 Illustration of Traditional Financial Instrument3.2 Illustration of Derivative Financial Instrument4 DERIV ATIVES USED FOR HEDGING▪SFAS No. 133 established accounting and reporting standards for derivative financial instruments used in hedging activities. Special accounting is allowed for two types of hedges—fair value and cash flow hedges.4.1 Fair Value Hedge4.2 Illustration of Interest Rate Swap4.3 Cash Flow Hedge5 OTHER REPORTING ISSUES▪Additional issues of importance are as follows:▪(1) The accounting for embedded derivatives.▪(2) Qualifying hedge criteria.▪(3) Disclosures about financial instruments and derivatives.Chapter 8 financial reporting in different countriesLearning objectives:•Identify the major policy-setting bodies and their role in the standard-setting process.•Appreciate US GAAP .•Understand convergence of US GAAP to IFRSs.Chapter outline:Parties Involved in Standard SettingSecurities and Exchange CommissionAmerican Institute of CPAsFinancial Accounting Standards BoardFinancial Accounting Standards BoardDue ProcessTypes of PronouncementsGovernmental Accounting Standards Board Generally Accepted Accounting PrinciplesIssues in Financial ReportingIssues in Financial ReportingConceptual FrameworkDevelopment of Conceptual FrameworkChapter 9 corporate governanceLearning objectives:1.describe the definition of corporate governance2.describe some corporate governance theory3.describe the principle of corporate governance chapter outline:2 What is corporate governance?3 Corporate governance theoryPrincipal-agent theoryClassical Stewardship Theory3.3 Modern Stewardship Theory3.4 Stakeholder TheoryPrinciples of corporate governanceCorporate governance modelsMechanisms and controls of corporate governance Features of poor corporate governance。

国际会计准则框架国际会计准则框架（International Financial Reporting Framework，以下简称IFRS）是国际会计准则委员会（International Accounting Standards Board，以下简称IASB）制定的一个重要准则。

它为制定和解释国际财务报告准则（IFRS）提供了指导，并确保各国会计准则之间的一致性。

IFRS是一套会计规则和原则的框架，旨在使财务报告具有可比性、透明度和可理解性。

它要求企业按照一定的原则编制财务报告，以确保这些报告可以与其它企业进行比较，并使投资者、债权人和其他利益相关者能够有效地评估企业的财务状况和业绩。

IFRS框架的核心原则是公允价值、谨慎性、实质经济事项和合理更新。

公允价值要求企业基于市场价格或估计市场价格来计量资产、负债和金融工具。

谨慎性原则要求企业对可能发生的亏损进行充分计提，并对可能收入的确认进行限制。

实质经济事项原则要求企业根据实质而非形式来处理交易和事件。

合理更新原则要求企业定期更新财务报告以反映最新的情况。

IFRS框架还详细说明了财务报告的基本要素，包括资产、负债、所有者权益、收入和费用。

资产是企业所拥有或控制的具有经济利益的资源，而负债是企业未来所需支付的经济利益。

所有者权益是企业在资产减去负债后所剩余的经济利益。

收入是企业在正常经营活动中获得的经济利益。

费用是企业为实现收入而发生的经济利益损失。

IFRS框架还详细说明了财务报告的基本假设，包括企业持续经营、会计实体、会计期间和货币计量。

持续经营假设认为企业将持续经营下去，除非有充分证据表明相反。

会计实体假设要求企业将企业与其所有者视为两个独立的经济实体。

会计期间假设要求企业将其经营活动分为特定的会计周期。

货币计量假设要求企业将财务信息以货币单位表示。

总体而言，IFRS框架确保了财务报告的透明度和一致性，并为投资者和其他利益相关者提供了判断企业财务状况和业绩的重要依据。

Chap 1Q1: Explain how international accounting differs from purely domestic.1.In the domestic case, accounting is an information service that provides financial informationabout a domestic entity to domestic users of that information.2.International accounting is distinctive in that the entity being reported on is either amultinational company (MNC跨国公司) with operations and transactions that transcend national boundaries or involved on entity with reporting obligations to readers who are located outside the reporting entity’s country.Q2: Indentify several internal and external reporting issues that arise when business and investment transcend national borders.External:1.Does translation from one set of measurement rules to another change the information contactof the origin message？(计量规则转换问题)2.Should accounts of foreign operations be translated to parent currency when consolidatedstatement ate prepared?（合并财务报表转换问题）3.Which exchange rates should be employed when translating from one currency to another?（汇率问题）Internal:1.Which exchange rates should be used for budgeting purpose?（编制预算汇率转换）2.Should foreign managers be evaluated in terms of parent currency or the manager operates?（子公司经理人业绩评价用哪种货币）3.Which prices should one use when transferring goods or services between the members of themultinational enterprise cost market, cost-plus, or other cost problem?（在跨国公司不同子公司进行物品或服务的转换的定价问题）Q3:Re-exam Q1.which describes the outsourcing process for HP’s production of the ProLiant Ml 150. For each leg of the production chain, indentify the various accounting and related issues that might arise For step 1 and 2: the idea for the ProLiant Ml 150 is spawned in Singapore and approved in Honstan. ①difference in legal practices regarding rights, and compensation schemes for intellectual properly development may vary between the U.S and Singapore as the latter’s legal system has been influenced by the U.K system. International tax issues also surface in terms of ②royalty payment（印税）arrangements and their tax consequences in both Singapore and the U.S.For step 4:①language communication between Singapore and Taiwan could cause some issues of interpretation. Production in Taiwan raises internal reporting issues such as should ②exchange rate fluctuation between the Taiwanese dollar and the U.S dollar be incorporated into the cost of production or accounted for separately as a non-operating foreign exchange gain or loss.（非主营汇兑利得或损失）. In ③evaluating the creditworthiness （借贷信用）of the Taiwanese manufacturer, should the financial statements of the Taiwanese manufacturer be translated to U.S. GAAP or not. If a ratio analysis is performed, should ④Taiwanese liquidity（流动性）and solvency ratios（长期偿债能力）be interpreted based on U.S. financial norms or Taiwanese norms?Step 5: should clients in Southeast Asian countries be charged ①identical prices（均一价格）or should prices be flexed（弹性）for differences in charge rates, transportation arrangement（运输费用）ect. What ②legal issues（法律问题）are raised in the case of bribes （贿赂）expected or the part of commercial buyers（商业买家）and how would these payments be treated under the U.S Foreign Corrupt Practice Act（美国国外贿赂行为法）.Q4: Revisit 1-6 (P10), calculate the 2005’s ROE(Return on Equity 股本回报率) for Electralux under IFRS and GAAP respectively.Chap 2Q1:This chapter identifies 7 economics, sociohistorical（社会历史），and institutional factors believed to influence accounting development.1. Explain how each one effect accounting practice.(Book Page 27-30, teacher underlined in class)2. What are effects if 7 factors?There are 2 combinations:①Common law legal system + Strong equity markets + Separation of financial and taxaccounting②Code law legal system + Credit-based financing (bank) + Accounting rules conform to tax lawQ2: Refer to previous Q1, rank them from the most to least important as far as accounting development is concerned, then justify both the top and bottom items in your ranking.1.Sources of finance2.Legal system3.Taxation4.Political and economic tiescation levels6.Inflation7.Level of economic developmentQ3:Are national differences in accounting practice better explained by culture or by economic and legal factors? Why?1.This question is controversial and there is no course of option at present.2.Economic and legal factors are more clearly linked to specific features pf accounting, whereascultural variables are linked to broader generalization（概念通则）about accounting.3.However, culture exerts a second-order effect on accounting（文化对会计的影响在第二位）。

《国际会计》课程教学大纲课程名称：国际会计International Accounting课程编码：6361F006 学分： 2 总学时：36说明【课程简介】本课程为应用型本科会计学专业财务会计方向课程。

随着中国加入世贸组织以及经济全球化进程的加快，学生不应仅把眼光局限在国内的会计实务的处理上，更应该立足于全球角度，应对会计国际化的发展趋势，因此，本课程在会计学人才培养中有着重要位置。

作为会计学的一个独立的分支，国际会计有着自己相对独立的理论和方法体系，是一门专业性很强的课程。

通过本课程学习，培养学生利用此课程中的理论和方法分析和解决问题的能力。

【课程性质】专业方向课程【适用专业】会计学专业【教学目标】通过该课程的教学，能使学生了解国际会计产生、基本知识、发展动态和会计准则的国际协调，掌握国际比较会计、国际税务筹划的不同特点、具体要求和核算方法。

通过本课程的学习，能比较完整地掌握国际会计学的基本理论框架，并能把它们运用于实践当中。

【先修课程要求】《经济学》、《管理学》、《基础会计》、《中级财务会计》、《财务管理》、《税法》等课程。

这些课程的基本原理、理论及其分析方法，是学习本课程的基础。

【能力培养要求】可以对典型国家的会计模式进行比较，对常见的国际税务问题可以分析判断。

【学习总量】总学时36学时，其中理论36学时。

学生自主学习12学时，另行安排。

【教学方法与环境要求】教学方法：依托多媒体教学环境，在讲授基础上，结合教材思考题组织课堂讨论和主题发言。

用国际会计准则与实际业务相结合的方法帮助学生借鉴和吸收国际上一切优秀的成果；联系实际发展我国的会计准则；熟悉和掌握国际通用的商用语言。

环境要求：多媒体教室。

【学时分配】【教材与主要参考书】教材：《国际会计》，常勋；常亮，东北财经大学出版社，2015年1月，第7版参考书：【1】《国际会计前沿》，王松年，上海财经大学出版社，2013年【2】《国际会计学》，徐经长、杜胜利、陈轲，中国人民大学出版社，2015年【3】《国际会计研究》，常勋，中国金融出版社，2015年【4】《国际财务报告准则—阐释与应用》（中国版），本哈德. 裴仁斯等，上海财经大学出版社，2014年【5】《国际会计学》，[美]弗雷德里克·D. S. 乔伊、卡罗尔·安·福罗斯特、加利·K. 米克著，周晓苏、方红星译，东北财经大学出版社，2010年7月【6】《国际会计》，王建新，上海财经大学出版社，2013年5月大纲内容第一章国际会计的形成与发展【教学目的和要求】了解：（1）国际会计师大会的由来与发展（2）早期国际会计定义的区别理解：（1）市场国际化对会计国际化的影响（2）跨国公司兴起对会计国际化的影响（3）会计遗产对会计国际化的影响掌握：（1）国际会计的三大问题（2）会计职业国际化的三个层次（3）各国会计师职业资格考试的差异（4）“世界会计”观的定义（5）“国别会计”观的定义（6）“实务主义”观的定义（7）崔和缪勒的定义（8）伊克彼、麦尔科和伊利马拉夫的定义（9）国际会计的主要内容运用：（1）理论联系实际能够区分会计职业界提供国际性服务的三个层次（2）通过学习各学者的观点，能够评价和比较国际会计的不同定义【内容提要】第一节会计的国际化一、市场的国际化，特别是货币、资本市场的国际化二、跨国公司的兴起和壮大三、会计世袭遗产的国际性四、特定会计方法的国际性质五、会计的国际化与国家化第二节会计职业界的国际化一、会计职业界提供国际性服务的三个层次二、会计职业界的国际组织三、会计职业国际化的阻力第三节国际会计的定义一、国际会计学家在早期对国际会计所下的定义二、20世纪70年代国际会计研究中的三种不同观点三、20世纪80年代至90年代国际会计学家对国际会计所下的定义四、国际会计的主要内容【教学重点与难点问题】教学重点：市场国际化、特别是货币市场和资本市场的国际化，是会计国际化的最主要的推动力量；跨国公司的兴起和壮大对会计国际化的双面影响；国际会计的定义。