国际会计chapter2.pptVIP

Chapter2 Harmonizing Financial Reporting Standards Globally 一. Definition of harmonization There are several definitions of harmonization in this arena. (p31) Another definition of harmonization( P36) Nobes and Parker’s view ----通过对会计惯例的变异程度加以限制从而增加其可比性的过程 二. Rationale for harmonization For: 1.The primary economic rationale: Major differences in accounting practices act as a barrier to capital flow to the most efficient users. 2. It will enhance the comparability of financial statements . Against: 1. Full harmonization of IAS is not practical nor valuable. 2. Investors are rational enough to spend the necessary time and money in correctly analyzing investment opportunities.(without IASs) 3. Some opponents still argue that imposing accounting system of developed western countries on developing non-western countries is likely to do more harm than good. C.F. IAS/IFRS and CAS 1.关联方关系及其交易的披露 IAS---受国家控制的企业均为关联方 CAS---不存在控制、共同控制、重大影响的企业，不认定为关联企业。（降低企业披露成本） 2、长期资产减值准备的转回 IAS---对固定资产、无形资产等非流动资产减值准备允许转回 CAS---永久性减值，不允许转回 3、公允价值的计量 IAS---广泛运用FV，以体现相关性的会计信息质量要求 CAS---只在投资性房地产、非货币性资产交换、债务重组、生物资产等方面有条件运用。（存在活跃市场，FV能获得并可靠计量） 三. Pressures for harmonization The pressures are brought by investors,multinational companies,regulators,the securities industry and stock exchanges,developing countries. (一)Investors The cross-border securities has increased the number of investors who use financial reports of foreign companies. The users are concerned about the reliability and comparability. Cause: lower the cost of investing abroad and enhance the ability to make effective investment decisions. (二)Multinational companies ---Much of the new foreign investment by multinational companies occurs in developing countries,which may have different accounting regimes from developed countries. This results in multinational companies having to devote great resources to preparing consolidated financial statements.(p33) (三)regulators One of the results of the increase in cross-border compa