检索结果-南通市图书馆

International Public Sector accounting standards （IPSAS） Implementation in the European Union （EU） Member States

维普期刊数据库

同方期刊数据库评论

在线全文

学校读者我要写书评

暂无评论

Journal of Modern accounting and Auditing 2014年第3期10卷 257-269页

作者： Sabrina Bellana Julien Vandemoot University ofMons Mons Belgium

The aim of this paper is to analyze the implementation level of International Public Sector accounting standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.

关键词： International Public Sector accounting standards (IPSAS) implementation accounting standards European member states legal adoption process

Analysis of Professional Ethics of accounting Personnel under accounting standards Convergence Case

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

International English Education Research 2014年第2期 119-123页

作者： Lixin Li Changchun Vocational Institute of Technology Changchun Jilin China 130033

In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting standards States progress, we draw that international convergence of accounting is the trend and accounting convergence is an international coordination process, whose essence is the interests of the dispute while countries must participate. In this environment, the implementation of good accounting standards and grasping the professional ethics of the accounting staffhave also become a factor in the industry that can not be ignored.

关键词： accounting standards Convergence Professional Ethics

Consequences of accounting standards

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

大众文艺 2009年第1期 27-28页

作者： Cai Mingyue(Hunan University,College of Finance,410079) Hunan University College of Finance 410079

The first part of this article consists in attempting to highlight the importance of concerning about the economic consequences and introducing the foundation of economic consequence theory,proposing that the accounting standard is not only a kind of technical standard,it also has the economic consequences,so it becomes the object which all quarters special interest group gambles to get latent *** general characterization of the economic consequences in the second part,the article gives a description of the influences the change of accounting standards bring to the government,the ordinary investors and creditors,the auditors,and the enterprise,establishing a framework that how those groups react as the economic consequences in the third *** fourth section compare technical theory and accounting standards theory,links the basic norms of accounting such as conservatism,relevance and reliability to the methods of escaping the harm of economic consequences,then proposes some specific methods in the formulation of accounting ***,the article utilizes the methods to settle the problems appearing in Chinese market.

关键词： economic consequences accounting standards inspiration

On how to solve the problems in implementing the new Chinese accounting standards

同方期刊数据库评论

在线全文

同方期刊数据库

学校读者我要写书评

暂无评论

Journal of Modern accounting and Auditing 2008年第8期4卷 48-52页

作者： JU Er-ning HAO Jian-jun SUN Peng-yun LIU Zhi-yi School of Economics Wuhan University of Science and Technology Wuhan 430081 China accounting Department Inner Mongolia Finance and Economics College Hohhot 010050 China Foreign Language Department Inner Mongolia Finance and Economics College Hohhot 010050 China

With the execution of the new accounting standards, the standard of Chinese economic reflection has been internationalized. All the countries of economic integration in the world demand common accounting information so as to promote the multilateral effect. The new accounting standards in our country are carded out in complicated internal and external economic and political circumstances, which makes listed companies have to take a lot into consideration when they use them. This thesis mainly deals with the international and domestic accounting environment at present and how to treat the problems of the application of the new accounting standards that have appeared in the past one year. At the end of the paper, some suggestions and solutions to the problems are proposed for reference only.

关键词： accounting standards international standard economic court

A comparative analysis of accounting standards for enterprises in China and Vietnam

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

International English Education Research 2017年第6期 62-64页

作者： VO QUOC HIEU LI Yuewen Shanghai University of Engineering Science No.333Longteng Road Shanghai China

accounting standards is one of the core of each enterprise, each country has different accounting standards, leading to its application is different, will affect the development of enterprises. This paper simply analyzes the difference between the emergence and application of accounting standards between Chinese and Vietnamese enterprises. Secondly, it analyzes the content differences ofaccounting standards, the quality of accounting information, accounting elements and so on.

关键词： accounting elements accounting standards accounting information

accounting Conservatism in Chinese Listed Firms: The Influence of standards,Incentives,and Monitoring

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Accounting Conservatism in Chinese Listed Firms: The Influen...

Can information confusion caused by the financing model of new economy companies be eliminated?

中国会计学会2007年学术年会

作者： Donghui Wu (School of accounting and Finance The Hong Kong Polytechnic University)

This study examines the interplay of accounting standards,reporting incentives,and monitoring mechanisms in the determination of conservatism among listed firms in *** find that more conservative accounting standards do result in more timely recognition of economic losses,an important characteristic of conservative financial *** contrast,we do not find any evidence of conservatism in years when accounting rules do not allow firms to be *** suggests that conservative accounting rules are a necessary ingredient in conservative financial ***,we also show that accounting standards are not *** firms without proper incentives,the recognition of economic losses is still not timely even if conservative rules are ***,we report that monitoring by other large shareholders,debt-holders,or large auditors mitigates weak incentives in conservative financial *** together,our findings suggest that standards,incentives,and monitoring mechanisms are all necessary ingredients in fostering accounting *** study contributes to our understanding of accounting conservatism by providing evidence on inter-relationships among accounting standards,reporting incentives,and external monitoring.

关键词： Conservatism accounting standards Incentives Monitoring China

来源： cnki会议评论

在线全文

cnki会议

学校读者我要写书评

暂无评论

China Journal of accounting Research 2021年第1期14卷 1-23页

作者： Xuejing Xie Weiguo Zhang accounting department Tsinghua UniversityChina School of Accountancy Shanghai University of Finance and EconomicsChina

New economy companies often use convertible and redeemable preferred shares with equity and debt characteristics as financing tools to reduce risk during their early stages of *** to relevant accounting standards,such preferred shares should be classified as financial liabilities and measured at fair value,with changes in fair value recognized in profit or *** can lead to confusing financial information:the better a company’s development prospects,the higher its redemption or conversion price and loss,which can result in a large negative net asset value.A successful initial public offering,however,could offset large losses and negative net asset *** the development of accounting standards,this article thoroughly analyzes various proposals to modify relevant accounting standards and eliminate confusing *** article also proposes possible problems and solutions as a reference for accounting standard setters and the various stakeholders in new economy companies.

关键词： New economy companies Convertible and redeemable preferred shares Hybrid instruments accounting standards

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

我国政府会计准则体系的结构与协调问题研究

OHADA accounting Harmonization Benefits and Obstacles for the Franc Zone Region

财务与会计导刊（理论版） 2017年第8期 20-27页

作者：荆新

基于我国政府会计改革的规划，总结国内外会计准则建设的经验，探讨政府会计规范的具体形式及模式，勾画我国政府会计准则体系的层级结构，分析我国政府会计具体准则体系的内部构成，探索我国政府会计准则体系建设中的内部协调、外部协... 详细信息

基于我国政府会计改革的规划，总结国内外会计准则建设的经验，探讨政府会计规范的具体形式及模式，勾画我国政府会计准则体系的层级结构，分析我国政府会计具体准则体系的内部构成，探索我国政府会计准则体系建设中的内部协调、外部协调和国际协调。关于政府会计规范模式的主张和政府会计准则体系建设协调的建议，具有一定参考价值。

关键词：政府会计会计准则结构与协调 governmental accounting accounting standards structure and coordination

来源：人大复印报刊资料评论

在线全文

人大复印报刊资料

学校读者我要写书评

暂无评论

OHADA Accounting Harmonization Benefits and Obstacles for th...

作者：阿森武汉大学

学位级别：硕士

accounting harmonization is becoming a big issue in the Africa, particularly in Franc Zone region, since these countries are now facing the globalization era, where the interest of international business and the need of investment to bring development for the region become greater. Since 1998 the Franc Zone countries are in the harmonization process that allows them to improve their accounting systems by adopting new accounting law and accounting standards. The objective of this study is to find out how this process of accounting harmonization is taking place, to discuss its advantages and disadvantages for the Franc Zone region, and to show its incidence for the development of the region. Furthermore, this research aims to suggest the option to achieve efficiently the accounting harmonization and propose the creation of the regional independent core of accountants. Through this study we have found that although several obstacles exist, regional harmonization is beneficial for Franc Zone countries. The success of accounting harmonization in Franc Zone depends on the effort that is to be made by each Member State to find the efficient way to comply with and to implement the decision taken at the regional level. The necessity to recognize national commissions as institutional bodies of OHADA at the national level and the creation of an independent core of accountants at the regional level will bring more guarantees to make sure that the standards setting process is based on technical and professional considerations and that the implementation of the standards will be controlled. We have also found that as an institution;accounting harmonization will accelerate the process of regional and economic integration within Franc Zone, which seems to be the way for this region to expect a good development. As the accounting problems are linked to the global economic and social environment, the effort regarding econ

关键词： accounting harmonization advantages and disadvantages accounting standards social environment