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international accounting system and its major challenges in time

Journal of Modern accounting and Auditing 2009年第1期5卷 14-19页

作者： Diaconu PAUL Faculty of accounting and Information Systems Academy of Economic Studies Bucharest Bucharest 010374 Romania

The process of globalization is one of the biggest social processes which the humanity has faced ever. That＇s why its impact on the global economy is huge and due to this the accounting sector is very important. That＇s why one of the main international accounting processes on the actual period is the harmonization of the national accounting systems. The harmonization process is influenced by several factors like culture, politics, economy and sociological behaviors. The paper is trying to present the evolution of harmonization process during the time advantages and weakness generated by its solutions. The paper is trying to present also the efforts of the process to main accounting systems： US GAAP and IAS/IFRS, in order to achieve in the next period the convergence, in order to be able to propose to the financial world a unique accounting model.

关键词： globalization harmonization convergence international accounting standards

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The Dilemma of international Financial Reporting standards and the Optimization of Financial Reporting——From the Perspective of Marx’s Theory of Fictitious Capital

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Social Sciences in China 2019年第2期40卷 23-40页

作者： Zhou Hua Gong Huayan School of Business Renmin University of China School of Law and Director of the Institute of Commercial Law Renmin University of China School of Management Xiamen University 不详

Following the outbreak of the subprime financial crisis,international accounting standards came under heavy fire for being strongly *** those standards,financial reporting mixes financial statement data with financial analysis data,seriously weakening the public interest function of financial *** analysis using Marx’s fictitious capital theory shows that fair value accounting and asset impairment accounting are both *** line with the principle of“accounting based on legal fact,”we use the methodology of“historical cost accounting plus fair value disclosure”to distinguish between legal fact and financial expectations in financial *** is a viable means of appropriately resolving the contradiction between ensuring that enterprise financial reporting observes domestic law and ensuring that it accords with international trends.

关键词： international accounting standards fair value fictitious capital historical cost legal fact

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The defects of fair value under global financial crisis

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Journal of Modern accounting and Auditing 2009年第7期5卷 52-55页

作者： ZHOU Yuan-yuan DING Jun School of accounting Zhongnan University of Economics and Law Wuhan 430073 China

With the advent of the economic crisis, fair value once again becomes a hot topic. This paper discusses the issues of fair value from three aspects including the meaning of fair value, its serious impacts and its inapplicability in China. As for this point, this paper stress that the rub of the fair value is its inaccurate recognition elements which will inevitably lead to the inaccurate measurement. Finally, the paper puts forward the viewpoint that China should be careful enough to apply the fair value accounting.

关键词： international accounting standards fair value financial crisis financial institution

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An Empirical Assessment of Reported Fixed Assets under IAS No.16

An Empirical Assessment of Reported Fixed Assets under IAS N...

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中国会计学会第六届理事会第二次会议暨2004年学术年会

作者： Zhemin Wang,Ph.D. Associate Professor of accounting School of Business & Technology University of Wisconsin-Parkside Kenosha,WI 53141,U.S.A. (262) 595-2436

＜正＞Since European Union（EU） adopted the New accounting Strategy in 1995,several European countries have passed laws allowing their companies to publish consolidated financial statements in accordance with international accounting standards（IAS）.While IAS is accepted by more and more countries and stock exchanges,questions regarding the quality of IAS remain the major obstacle to IAS’ universal acceptance for cross-border listing of *** study addresses the timely issue of IAS quality by empirically examining the quality of reported fixed assets under IAS No.16"Property,Plant,and Equipment."IAS No.16 is chosen for two major reasons:（1） fixed assets are a principal component of most corporate balance sheet;and（2） significant controversies exist regarding the revaluation provision under IAS ***,as an allowed alternative treatment,IAS No.16 permits fixed assets to be revalued periodically and carried at fair *** practice is not permitted in a number of countries such as the *** Canada,among *** standard-setting bodies and practitioners have expressed concerns that such upward revaluation may cause serious comparability issues in assessing capital structure in cross-border *** on the financial and stock pricing information of 113 companies from eight countries/regions whose consolidated financial statements were prepared using IAS, this study documented significant empirical evidence on investors’ assessment of IAS No.l6’s fixed assets reporting ***,using a cross-sectional equity valuation model,evidence is obtained suggesting that fixed assets reported by sample firms under IAS No.16 reflect the economic value of the underlying fixed assets as perceived by *** findings seem to support the use of IAS in preparation of financial statements for cross-border offerings.

关键词： international accounting standards fixed assets

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