簡(jiǎn)介：高綱2135江蘇省高等教育自學(xué)考試大綱27350企業(yè)會(huì)計(jì)準(zhǔn)則與制度企業(yè)會(huì)計(jì)準(zhǔn)則與制度南京財(cái)經(jīng)大學(xué)編南京財(cái)經(jīng)大學(xué)編江蘇省高等教育自學(xué)考試委員會(huì)辦公室理解存貨的確認(rèn)條件；存貨的計(jì)量原則；存貨的披露。簡(jiǎn)單應(yīng)用取得存貨的會(huì)計(jì)處理；發(fā)出存貨的會(huì)計(jì)處理；資產(chǎn)負(fù)債表日存貨的會(huì)計(jì)處理。第三章第三章長(zhǎng)期股權(quán)投資長(zhǎng)期股權(quán)投資學(xué)習(xí)目的與要求通過(guò)本章的學(xué)習(xí)，掌握現(xiàn)行企業(yè)會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度關(guān)于長(zhǎng)期股權(quán)投資的確認(rèn)條件和計(jì)量原則，掌握長(zhǎng)期股權(quán)投資實(shí)務(wù)操作方法。識(shí)記長(zhǎng)期股權(quán)投資的概念和范圍。理解長(zhǎng)期股權(quán)投資的初始計(jì)量原則；長(zhǎng)期股權(quán)投資的后續(xù)計(jì)量原則。簡(jiǎn)單應(yīng)用長(zhǎng)期股權(quán)投資初始計(jì)量的會(huì)計(jì)處理；長(zhǎng)期股權(quán)投資后續(xù)計(jì)量的會(huì)計(jì)處理；長(zhǎng)期股權(quán)投資核算方法轉(zhuǎn)換及處理的會(huì)計(jì)處理。第五章第五章固定資產(chǎn)固定資產(chǎn)學(xué)習(xí)目的與要求通過(guò)本章的學(xué)習(xí)，掌握現(xiàn)行企業(yè)會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度關(guān)于固定資產(chǎn)的確認(rèn)條件和計(jì)量原則，掌握固定資產(chǎn)實(shí)務(wù)操作方法。識(shí)記固定資產(chǎn)的概念與基本特征。理解固定資產(chǎn)的確認(rèn)條件；固定資產(chǎn)的初始計(jì)量原則；固定資產(chǎn)的后續(xù)計(jì)量原則；固定資產(chǎn)的終止確認(rèn)原則。

簡(jiǎn)介：企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用指南企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用指南會(huì)計(jì)科目和主要賬務(wù)處理會(huì)計(jì)科目和主要賬務(wù)處理頒布時(shí)間2006727發(fā)文單位財(cái)政部企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用指南企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用指南會(huì)計(jì)科目和主要會(huì)計(jì)科目和主要賬務(wù)處理賬務(wù)處理順序號(hào)順序號(hào)編號(hào)編號(hào)會(huì)計(jì)科目名稱會(huì)計(jì)科目名稱會(huì)計(jì)科目適用范圍說(shuō)會(huì)計(jì)科目適用范圍說(shuō)明一、資產(chǎn)類(lèi)一、資產(chǎn)類(lèi)11001現(xiàn)金21002銀行存款31003存放中央銀行款項(xiàng)銀行專(zhuān)用41011存放同業(yè)銀行專(zhuān)用51015其他貨幣資金61021結(jié)算備付金證券專(zhuān)用71031存出保證金金融共用81051拆出資金金融共用91101交易性金融資產(chǎn)101111買(mǎi)入返售金融資產(chǎn)金融共用111121應(yīng)收票據(jù)121122應(yīng)收賬款131123預(yù)付賬款141131應(yīng)收股利151132應(yīng)收利息161211應(yīng)收保戶儲(chǔ)金保險(xiǎn)專(zhuān)用171221應(yīng)收代位追償款保險(xiǎn)專(zhuān)用181222應(yīng)收分保賬款保險(xiǎn)專(zhuān)用191223應(yīng)收分保未到期責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用201224應(yīng)收分保保險(xiǎn)責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用211231其他應(yīng)收款221241壞賬準(zhǔn)備231251貼現(xiàn)資產(chǎn)銀行專(zhuān)用241301貸款銀行和保險(xiǎn)共用251302貸款損失準(zhǔn)備銀行和保險(xiǎn)共用261311代理兌付證券銀行和證券共用271321代理業(yè)務(wù)資產(chǎn)281401材料采購(gòu)291402在途物資301403原材料311404材料成本差異321406庫(kù)存商品331407發(fā)出商品341410商品進(jìn)銷(xiāo)差價(jià)351411委托加工物資361412包裝物及低值易耗品371421消耗性生物資產(chǎn)農(nóng)業(yè)專(zhuān)用381431周轉(zhuǎn)材料建造承包商專(zhuān)用391441貴金屬銀行專(zhuān)用852205預(yù)收賬款862211應(yīng)付職工薪酬872221應(yīng)交稅費(fèi)882231應(yīng)付股利892232應(yīng)付利息902241其他應(yīng)付款912251應(yīng)付保戶紅利保險(xiǎn)專(zhuān)用922261應(yīng)付分保賬款932311代理買(mǎi)賣(mài)證券款證券專(zhuān)用942312代理承銷(xiāo)證券款證券和銀行共用952313代理兌付證券款證券和銀行共用962314代理業(yè)務(wù)負(fù)債972401預(yù)提費(fèi)用982411預(yù)計(jì)負(fù)債992501遞延收益1002601長(zhǎng)期借款1012602長(zhǎng)期債券1022701未到期責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用1032702保險(xiǎn)責(zé)任準(zhǔn)備金金保險(xiǎn)專(zhuān)用1042711保戶儲(chǔ)金金保險(xiǎn)專(zhuān)用1052721獨(dú)立賬戶負(fù)債金保險(xiǎn)專(zhuān)用1062801長(zhǎng)期應(yīng)付款1072802未確認(rèn)融資費(fèi)用1082811專(zhuān)項(xiàng)應(yīng)付款1092901遞延所得稅負(fù)債三、共同類(lèi)三、共同類(lèi)1103001清算資金往來(lái)銀行專(zhuān)用1113002外匯買(mǎi)賣(mài)金融共用1123101衍生工具1133201套期工具1143202被套期項(xiàng)目四、所有者權(quán)益類(lèi)四、所有者權(quán)益類(lèi)1154001實(shí)收資本1164002資本公積1174101盈余公積1184102一般風(fēng)險(xiǎn)準(zhǔn)備金融共用1194103本年利潤(rùn)1204104利潤(rùn)分配1214201庫(kù)存股五、成本類(lèi)五、成本類(lèi)1225001生產(chǎn)成本1235101制造費(fèi)用1245201勞務(wù)成本1255301研發(fā)支出1265401工程施工建造承包商專(zhuān)用1275402工程結(jié)算

簡(jiǎn)介：新收入會(huì)計(jì)準(zhǔn)則20210730上面“藍(lán)字”關(guān)于將技術(shù)先進(jìn)型服務(wù)企業(yè)所得稅政策推廣至全國(guó)實(shí)施的通知財(cái)稅〔2017〕79號(hào)各省、自治區(qū)、直轄市、計(jì)劃單列市財(cái)政廳（局）、國(guó)家稅務(wù)局、地方稅務(wù)局、商務(wù)主管部門(mén)、科技廳（委、局）、發(fā)展改革委，新疆生產(chǎn)建設(shè)兵團(tuán)財(cái)務(wù)局、商務(wù)局、科技局、發(fā)展改革委為貫徹落實(shí)國(guó)務(wù)院關(guān)于促進(jìn)外資增長(zhǎng)若干措施的通知（國(guó)發(fā)〔2017〕39號(hào)）要求，發(fā)揮外資對(duì)優(yōu)化服務(wù)貿(mào)易結(jié)構(gòu)的積極作用，引導(dǎo)外資更多投向高技術(shù)、高附加值服務(wù)業(yè)，促進(jìn)企業(yè)技術(shù)創(chuàng)新和技術(shù)服務(wù)能力的提升，增強(qiáng)我國(guó)服務(wù)業(yè)的綜合競(jìng)爭(zhēng)力，現(xiàn)就技術(shù)先進(jìn)型服務(wù)企業(yè)有關(guān)企業(yè)所得稅政策問(wèn)題通知如下一、自2017年1月1日起，在全國(guó)范圍內(nèi)實(shí)行以下企業(yè)所得稅優(yōu)惠政策1對(duì)經(jīng)認(rèn)定的技術(shù)先進(jìn)型服務(wù)企業(yè)，減按15的稅率征收企業(yè)所得稅。2經(jīng)認(rèn)定的技術(shù)先進(jìn)型服務(wù)企業(yè)發(fā)生的職工教育經(jīng)費(fèi)支出，不超過(guò)工資薪金總額8的部分，準(zhǔn)予在計(jì)算應(yīng)納稅所得額時(shí)扣除；超過(guò)部分，準(zhǔn)予在以后納稅年度結(jié)轉(zhuǎn)扣除。二、享受本通知第一條規(guī)定的企業(yè)所得稅優(yōu)惠政策的技術(shù)先進(jìn)型服務(wù)企業(yè)必須同時(shí)符合以下條件1在中國(guó)境內(nèi)（不包括港、澳、臺(tái)地區(qū)）注冊(cè)的法人企業(yè)；2從事技術(shù)先進(jìn)型服務(wù)業(yè)務(wù)認(rèn)定范圍（試行）（詳見(jiàn)附件）中的一種或多種技術(shù)先進(jìn)型服務(wù)業(yè)務(wù)，采用先進(jìn)技術(shù)或具備較強(qiáng)的研發(fā)能力；3具有大專(zhuān)以上學(xué)歷的員工占企業(yè)職工總數(shù)的50以上；4從事技術(shù)先進(jìn)型服務(wù)業(yè)務(wù)認(rèn)定范圍（試行）中的技術(shù)先進(jìn)型服務(wù)業(yè)務(wù)取得的收入占企業(yè)當(dāng)年總收入的50以上；5從事離岸服務(wù)外包業(yè)務(wù)取得的收入不低于企業(yè)當(dāng)年總收入的35。5省級(jí)財(cái)政、稅務(wù)、商務(wù)、科技和發(fā)展改革部門(mén)要認(rèn)真貫徹落實(shí)本通知的各項(xiàng)規(guī)定，在認(rèn)定工作中對(duì)內(nèi)外資企業(yè)一視同仁，平等對(duì)待，切實(shí)做好溝通與協(xié)作工作。在政策實(shí)施過(guò)程中發(fā)現(xiàn)問(wèn)題，要及時(shí)反映上報(bào)財(cái)政部、稅務(wù)總局、商務(wù)部、科技部和國(guó)家發(fā)展改革委。6省級(jí)科技、商務(wù)、財(cái)政、稅務(wù)和發(fā)展改革部門(mén)及其工作人員在認(rèn)定技術(shù)先進(jìn)型服務(wù)企業(yè)工作中，存在違法違紀(jì)行為的，按照公務(wù)員法行政監(jiān)察法等國(guó)家有關(guān)規(guī)定追究相應(yīng)責(zé)任；涉嫌犯罪的，移送司法機(jī)關(guān)處理。7本通知印發(fā)后，各地應(yīng)按照本通知規(guī)定于2017年12月31日前出臺(tái)本?。ㄗ灾螀^(qū)、直轄市、計(jì)劃單列市）技術(shù)先進(jìn)型服務(wù)企業(yè)認(rèn)定管理辦法并據(jù)此開(kāi)展認(rèn)定工作?，F(xiàn)有31個(gè)中國(guó)服務(wù)外包示范城市已認(rèn)定的2017年度技術(shù)先進(jìn)型服務(wù)企業(yè)繼續(xù)有效。從2018年1月1日起，中國(guó)服務(wù)外包示范城市技術(shù)先進(jìn)型服務(wù)企業(yè)認(rèn)定管理工作依照所在?。ㄗ灾螀^(qū)、直轄市、計(jì)劃單列市）制定的管理辦法實(shí)施。附件技術(shù)先進(jìn)型服務(wù)業(yè)務(wù)認(rèn)定范圍（試行）財(cái)政部稅務(wù)總局商務(wù)部科技部國(guó)家發(fā)展改革委2017年11月2日附件技術(shù)先進(jìn)型服務(wù)業(yè)務(wù)認(rèn)定范圍（試行）一、信息技術(shù)外包服務(wù)（ITO）（一）軟件研發(fā)及外包類(lèi)別適用范圍軟件研發(fā)及開(kāi)發(fā)服務(wù)用于金融、政府、教育、制造業(yè)、零售、服務(wù)、能源、物流、交通、媒體、電信、公共事業(yè)和醫(yī)療衛(wèi)生等部門(mén)和企業(yè)，為用戶的運(yùn)營(yíng)／生產(chǎn)／供應(yīng)鏈／客戶關(guān)系／人力資源和財(cái)務(wù)管理、計(jì)算機(jī)輔助設(shè)計(jì)／工程等業(yè)務(wù)進(jìn)行軟件開(kāi)發(fā)，包括定制軟件開(kāi)發(fā)，嵌入式軟件、套裝軟件開(kāi)發(fā)，系統(tǒng)軟件開(kāi)發(fā)、軟件測(cè)試等。軟件軟件咨詢、維護(hù)、培訓(xùn)、測(cè)試等技術(shù)性服務(wù)。

簡(jiǎn)介：會(huì)計(jì)準(zhǔn)則20210729會(huì)計(jì)調(diào)整準(zhǔn)則的主要內(nèi)容是什么主要內(nèi)容如下第一章為總則，主要規(guī)定本準(zhǔn)則制定依據(jù)，會(huì)計(jì)調(diào)整、會(huì)計(jì)政策、會(huì)計(jì)估計(jì)、會(huì)計(jì)差錯(cuò)、報(bào)告日后事項(xiàng)等基本概念，以及具體會(huì)計(jì)政策和會(huì)計(jì)估計(jì)的確定程序等。第二章為會(huì)計(jì)政策及其變更，主要規(guī)定會(huì)計(jì)政策及其變更的確認(rèn)、追溯調(diào)整法和未來(lái)適用法在會(huì)計(jì)政策變更中的應(yīng)用等。第三章為會(huì)計(jì)估計(jì)變更，主要規(guī)定會(huì)計(jì)估計(jì)變更的確認(rèn)、未來(lái)適用法在會(huì)計(jì)估計(jì)變更中的應(yīng)用。第四章為會(huì)計(jì)差錯(cuò)更正，主要規(guī)定本期發(fā)現(xiàn)的會(huì)計(jì)差錯(cuò)以及報(bào)告日后期間發(fā)現(xiàn)的會(huì)計(jì)差錯(cuò)的會(huì)計(jì)處理。第五章為報(bào)告日后事項(xiàng)，主要規(guī)定報(bào)告日后調(diào)整事項(xiàng)的會(huì)計(jì)處理和非調(diào)整事項(xiàng)的披露。第六章為披露，主要規(guī)定財(cái)務(wù)報(bào)表附注中應(yīng)當(dāng)披露的與會(huì)計(jì)調(diào)整相關(guān)的內(nèi)容。第七章為附則，主要規(guī)定本準(zhǔn)則的例外事項(xiàng)和生效日期。最新會(huì)計(jì)準(zhǔn)則2021全文新政府會(huì)計(jì)準(zhǔn)則第7號(hào)）政府會(huì)計(jì)準(zhǔn)則第7號(hào)會(huì)計(jì)調(diào)整第一章總則第一條為了規(guī)范政府會(huì)計(jì)調(diào)整的確認(rèn)、計(jì)量和相關(guān)信息的披露，根據(jù)政府會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則，制定本準(zhǔn)則。第二條本準(zhǔn)則所稱會(huì)計(jì)調(diào)整，是指政府會(huì)計(jì)主體因按照法律、行政法規(guī)和政府會(huì)計(jì)準(zhǔn)則制度的要求，或者在特定情況下對(duì)其原采用的會(huì)計(jì)政策、會(huì)計(jì)估計(jì)，以及發(fā)現(xiàn)的會(huì)計(jì)差錯(cuò)、發(fā)生的報(bào)告日后事項(xiàng)等所作的調(diào)整。本準(zhǔn)則所稱會(huì)計(jì)政策，是指政府會(huì)計(jì)主體在會(huì)計(jì)核算時(shí)所遵循的特定原則、基礎(chǔ)以及所采用的具體會(huì)計(jì)處理方法。特定原則，是指政府會(huì)計(jì)主體按照政府會(huì)計(jì)準(zhǔn)則制度所制定的、適合于本政府會(huì)計(jì)主體的會(huì)計(jì)處二對(duì)初次發(fā)生的或者不重要的經(jīng)濟(jì)業(yè)務(wù)或者事項(xiàng)采用新的會(huì)計(jì)政策。第七條政府會(huì)計(jì)主體應(yīng)當(dāng)按照政府會(huì)計(jì)準(zhǔn)則制度規(guī)定對(duì)會(huì)計(jì)政策變更進(jìn)行處理。政府會(huì)計(jì)準(zhǔn)則制度對(duì)會(huì)計(jì)政策變更未作出規(guī)定的，通常情況下，政府會(huì)計(jì)主體應(yīng)當(dāng)采用追溯調(diào)整法進(jìn)行處理。追溯調(diào)整法，是指對(duì)某項(xiàng)經(jīng)濟(jì)業(yè)務(wù)或者事項(xiàng)變更會(huì)計(jì)政策時(shí)，視同該項(xiàng)經(jīng)濟(jì)業(yè)務(wù)或者事項(xiàng)初次發(fā)生時(shí)即采用變更后的會(huì)計(jì)政策，并以此對(duì)財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目進(jìn)行調(diào)整的方法。第八條采用追溯調(diào)整法時(shí)，政府會(huì)計(jì)主體應(yīng)當(dāng)將會(huì)計(jì)政策變更的累積影響調(diào)整最早前期有關(guān)凈資產(chǎn)項(xiàng)目的期初余額，其他相關(guān)項(xiàng)目的期初數(shù)也應(yīng)一并調(diào)整涉及收入、費(fèi)用等項(xiàng)目的，應(yīng)當(dāng)將會(huì)計(jì)政策變更的影響調(diào)整受影響期間的各個(gè)相關(guān)項(xiàng)目。會(huì)計(jì)政策變更的累積影響，是指按照變更后的會(huì)計(jì)政策對(duì)以前各期追溯計(jì)算的最早前期各個(gè)受影響的凈資產(chǎn)項(xiàng)目以及其他相關(guān)項(xiàng)目的期初應(yīng)有金額與現(xiàn)有金額之間的差額會(huì)計(jì)政策變更的影響，是指按照變更后的會(huì)計(jì)政策對(duì)以前各期追溯計(jì)算的各個(gè)受影響的項(xiàng)目變更后的金額與現(xiàn)有金額之間的差額。第九條政府會(huì)計(jì)主體按規(guī)定編制比較財(cái)務(wù)報(bào)表的，對(duì)于比較財(cái)務(wù)報(bào)表可比期間的會(huì)計(jì)政策變更影響，應(yīng)當(dāng)調(diào)整各該期間的收入或者費(fèi)用以及其他相關(guān)項(xiàng)目，視同該政策在比較財(cái)務(wù)報(bào)表期間一直采用。對(duì)于比較財(cái)務(wù)報(bào)表可比期間以前的會(huì)計(jì)政策變更的累積影響，政府會(huì)計(jì)主體應(yīng)當(dāng)調(diào)整比較財(cái)務(wù)報(bào)表最早期間所涉及的期初凈資產(chǎn)各項(xiàng)目，財(cái)務(wù)報(bào)表其他相關(guān)項(xiàng)目的期初數(shù)也應(yīng)一并調(diào)整。第十條會(huì)計(jì)政策變更的影響或者累積影響不能合理確定的，政府會(huì)計(jì)主體應(yīng)當(dāng)采用未來(lái)適用法對(duì)會(huì)計(jì)政策變更進(jìn)行處理。未來(lái)適用法，是指將變更后的會(huì)計(jì)政策應(yīng)用于變更當(dāng)期及以后各期發(fā)生的經(jīng)濟(jì)業(yè)務(wù)或者事項(xiàng)，或者在會(huì)計(jì)估計(jì)變更當(dāng)期和未來(lái)期間確認(rèn)會(huì)計(jì)估計(jì)變更的影響的方法。采用未來(lái)適用法時(shí)，政府會(huì)計(jì)主體不需要計(jì)算會(huì)計(jì)政策變更產(chǎn)生的影響或者累積影響，也無(wú)需調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)和比較財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的金額。

簡(jiǎn)介：國(guó)際會(huì)計(jì)準(zhǔn)則與中國(guó)新會(huì)計(jì)準(zhǔn)則的差異分析時(shí)間20130223193958分享到01引言國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)迄今為止已發(fā)布了41項(xiàng)國(guó)際會(huì)計(jì)準(zhǔn)則，成為指導(dǎo)許多國(guó)家會(huì)計(jì)準(zhǔn)則的建立和改革的標(biāo)準(zhǔn)。我國(guó)會(huì)計(jì)準(zhǔn)則也在不斷地發(fā)展和完善，其制定過(guò)程始終與國(guó)際會(huì)計(jì)準(zhǔn)則的發(fā)展聯(lián)系在一起。自1992年年底發(fā)布會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則以來(lái)，我國(guó)已發(fā)布了39項(xiàng)具體會(huì)計(jì)準(zhǔn)則，尤其是2006年，新的會(huì)計(jì)準(zhǔn)則的出臺(tái)在社會(huì)各界引起了巨大的反響。我國(guó)會(huì)計(jì)準(zhǔn)則的制定主要都是參考國(guó)際會(huì)計(jì)準(zhǔn)則，但仍存在差異。探索和研究差異所在，進(jìn)行分析比較，才能判斷孰優(yōu)孰劣，才能使我國(guó)的會(huì)計(jì)準(zhǔn)則得到更好的發(fā)展和完善，與國(guó)際會(huì)計(jì)準(zhǔn)則之間的差異進(jìn)一步縮小，使得國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則在我國(guó)獲得更大的應(yīng)用空間。2研究背景與動(dòng)機(jī)2006年是我國(guó)會(huì)計(jì)發(fā)展史上及其重要的一年，也是會(huì)計(jì)改革的重要一年，因?yàn)樵谶@一年，我國(guó)實(shí)行了新的會(huì)計(jì)準(zhǔn)則和審計(jì)準(zhǔn)則，標(biāo)志著我國(guó)會(huì)計(jì)正逐步與國(guó)際接軌，成為國(guó)際規(guī)范化的新的里程碑。能判斷孰優(yōu)孰劣，才能使我國(guó)的會(huì)計(jì)準(zhǔn)則得到更好的發(fā)展和完善，與國(guó)際會(huì)計(jì)準(zhǔn)則之間的差異進(jìn)一步縮小，使得國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則在我國(guó)獲得更大的應(yīng)用空間。會(huì)計(jì)準(zhǔn)則具有的經(jīng)濟(jì)后果是利益相關(guān)者之間利益沖突與協(xié)調(diào)的結(jié)果。在會(huì)計(jì)制度的變遷過(guò)程中,原有會(huì)計(jì)制度的均衡狀態(tài)被打破,與準(zhǔn)則相關(guān)的利益集團(tuán)圍繞新的會(huì)計(jì)準(zhǔn)則的制定展開(kāi)新一輪的博弈并達(dá)到新的均衡。3整體差異我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則趨同的基礎(chǔ)較好，但若作進(jìn)一步對(duì)比，兩者之間仍存在不少差別。概括起來(lái)，差異如下（1）我國(guó)實(shí)行會(huì)計(jì)準(zhǔn)則與會(huì)計(jì)制度并行的做法，這與大多數(shù)國(guó)家的做法是不同的。在當(dāng)今世界，各國(guó)采用的會(huì)計(jì)規(guī)范形式主要有兩種一種是英、美等英語(yǔ)國(guó)家普遍采用的會(huì)計(jì)準(zhǔn)則的形式，另一種是以德法為代表的歐洲大陸法系國(guó)家所采用的有關(guān)會(huì)計(jì)立法和會(huì)計(jì)制度的形式。而我國(guó)會(huì)計(jì)準(zhǔn)則與會(huì)計(jì)制度并行的做法，從長(zhǎng)遠(yuǎn)來(lái)看，不利于我國(guó)會(huì)計(jì)準(zhǔn)則的發(fā)展以及與國(guó)際會(huì)計(jì)準(zhǔn)則的趨同。（2）我國(guó)先行會(huì)計(jì)準(zhǔn)則的結(jié)構(gòu)由基本準(zhǔn)則和具體準(zhǔn)則構(gòu)成，并將類(lèi)似于概念框架的內(nèi)容歸入基本會(huì)計(jì)準(zhǔn)則。這種做法與國(guó)際慣例有較大出入。在國(guó)際會(huì)計(jì)準(zhǔn)則和各國(guó)會(huì)計(jì)準(zhǔn)則中都不存在基本準(zhǔn)則與具體準(zhǔn)則之分。

簡(jiǎn)介：1我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則差異比較研究【內(nèi)容摘要】2006年2月，國(guó)家財(cái)政部頒布了新的會(huì)計(jì)準(zhǔn)則。新準(zhǔn)則體系強(qiáng)化了為投資者和公眾提供決策有用的會(huì)計(jì)信息的新理念，實(shí)現(xiàn)了與國(guó)際慣例的趨同，首次構(gòu)建了比較完整的有機(jī)統(tǒng)一體系，實(shí)現(xiàn)了我國(guó)會(huì)計(jì)準(zhǔn)則新的跨越和突破。即便是這樣，我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)仍然存在很大差異，突出體現(xiàn)在準(zhǔn)則總體框架和準(zhǔn)則體系上。只有分析出這種差異存在的原因，才能不斷完善我國(guó)會(huì)計(jì)準(zhǔn)則，使我國(guó)會(huì)計(jì)準(zhǔn)則真正與國(guó)際接軌。同時(shí)，我們應(yīng)發(fā)現(xiàn)我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化存在的問(wèn)題，不斷完善我國(guó)市場(chǎng)經(jīng)濟(jì)體制，強(qiáng)化會(huì)計(jì)監(jiān)督體系，提高會(huì)計(jì)人員素質(zhì)，從而推進(jìn)我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化的進(jìn)程?！娟P(guān)鍵詞】會(huì)計(jì)準(zhǔn)則差異比較研究3（四）行業(yè)因素10四、我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化存在的問(wèn)題與建議10（一）我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化存在的問(wèn)題10（二）加快我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化的幾點(diǎn)建議11結(jié)束語(yǔ)10一、會(huì)計(jì)準(zhǔn)則的產(chǎn)生與發(fā)展會(huì)計(jì)準(zhǔn)則是會(huì)計(jì)人員從事會(huì)計(jì)工作的規(guī)則和指南，所以世界上很多國(guó)家都有相應(yīng)的會(huì)計(jì)準(zhǔn)則的研究人員，各國(guó)會(huì)計(jì)準(zhǔn)則也經(jīng)歷了不斷發(fā)展和進(jìn)步的歷程。（一）國(guó)際會(huì)計(jì)準(zhǔn)則的發(fā)展與變遷1966年，HERRYBENSON爵士（時(shí)任英格蘭和威爾士特許會(huì)計(jì)師協(xié)會(huì)（ICAEW）會(huì)長(zhǎng)）聯(lián)合美國(guó)和加拿大會(huì)計(jì)師協(xié)會(huì)共同成立了“會(huì)計(jì)師國(guó)際研究小組”（AISG）。成立該研究小組的目的就是對(duì)英、美、加三國(guó)的會(huì)計(jì)準(zhǔn)則與會(huì)計(jì)實(shí)務(wù)開(kāi)展比較研究并發(fā)表研究報(bào)告。在推動(dòng)會(huì)計(jì)準(zhǔn)則的國(guó)際協(xié)調(diào)過(guò)程中，“會(huì)計(jì)師國(guó)際研究小組”（AISG）的工作取得了一定成果，但是僅靠對(duì)以上三國(guó)的情況比較研究，對(duì)會(huì)計(jì)準(zhǔn)則的國(guó)際協(xié)調(diào)工作顯然是不夠的。

簡(jiǎn)介：370LLOOBBBBYYIINNGGTTOOWWAARRDDSSIIAASSBBRREESSPPOONNDDEENNTTSS’’IINNFFLLUUEENNCCEEOONNTTHHEEFFAAIIRRVVAALLUUEEOOPPTTIIOONNAAMMEENNDDMMEENNTTG?RBIN?MARIAM?D?LINAASEBUCURE?TI,STRBOZIENINR8,BLOC831,ET9,AP904,GIRBINAMYAHOOCOMTHEFOCUSOFOURRESEARCHISTOANALYZETHEENVIRONMENTINWHICHIASBACTSANDTOINVESTIGATEITSINFLUENCEONTHESTANDARDSETTINGPROCESSUSINGTHETHEORETICALFRAMEWORKOFTHEINSTITUTIONALTHEORYWEPERFORMACASESTUDYILLUSTRATINGTHESTANDARDSETTINGPROCESSFORTHEAMENDMENTSTOIAS39AFTER2002CONCENTRATINGONTHE“FAIRVALUEOPTIONAMENDMENT”THEEXAMINATIONISBASEDONCOMMENTSLETTERSSUBMITTED,FINALSTANDARDSANDTHEIRBASISFORCONCLUSIONANDPURSUESTHEIDENTIFICATIONOFTHEMAINPARTIESINVOLVED,THEIROPINIONS,INCENTIVES,INTERESTSANDTHEARGUMENTSTHEYUSETOSUPPORTTHEIRPOSITION,THESOURCESOFCONTROVERSIESANDALSOTHEREACTIONOFTHEIASBTOOPPOSINGARGUMENTSANDTHEJUSTIFICATIONOFITSCHOICESKEYWORDSACCOUNTINGSTANDARDSETTING,IASB,LOBBYING,FAIRVALUEOPTIONINTRODUCTIONTHEREISAGENERALPRESUMPTIONTHATACCOUNTINGSTANDARDSAREINTENDEDTOENHANCETHEQUALITYOFACCOUNTINGINFORMATIONANDTOREDUCETHEASYMMETRYAMONGMARKETPARTICIPANTSBECAUSETHESTANDARDSDETERMINETHEINFORMATIONDISCLOSEDBYCOMPANIESANDPLAYANIMPORTANTROLEINTHEWEALTHDISTRIBUTIONPROCESS,ANACCOUNTINGSTANDARDACCEPTABLETOALLRARELYEXISTSTHEAFFECTEDPARTIESWILLTRYTOCONVINCETHESTANDARDSETTERTOWRITERULESTOTHEIRADVANTAGEANDTHELATERWILLHAVETOSOLVETHEINHERENTCONFLICTSINOTHERWORDS,ACCOUNTINGSTANDARDSETTINGISNOTJUSTABOUTFINDINGTHE“RIGHTSOLUTION”BUTISALSOABOUTMAKINGCHOICESAMONGTHEVIEWSOFDIFFERENTINDIVIDUALSANDGROUPSHAVINGCONFLICTINGINTERESTSPRIVATEREGULATORSDEVELOPTHEIRSTANDARDSACCORDINGTOADUEPROCESSWHICHINCORPORATESAFORMALPUBLICCONSULTATIONBYPROVIDINGINTERESTEDPARTIESOPPORTUNITIESTOEXPRESSTHEIRVIEWSONDEBATEDISSUESBEFORETHEADOPTIONOFTHEFINALSTANDARDSTHESTANDARDSETTINGISCONSIDEREDAPOLITICALACTIVITYINWHICHINTERESTEDPARTIESWILLSEEKTOLOBBYTHERULEMAKINGBODYTHESTUDYOFTHELOBBYINGPROCESSISNECESSARYBECAUSEITGIVESINSIGHTSINTOUNDERSTANDINGTHEINSTITUTIONALFEATURESOFSTANDARDSETTINGIFPRIORRESEARCHCONCENTRATEDMAINLYONTHEWORKOFSTANDARDSSETTERSFROMDIFFERENTCOUNTRIES,WECONSIDEREDTHATINSTITUTIONALPARTICULARITIESOFIASBDON’TJUSTIFYTHEGENERALIZATIONOFRESULTSLITERATUREREVIEWANIMPORTANTPARTOFTHELITERATUREONPOLITICSINSTANDARDSETTINGIDENTIFIEDINTERESTEDPARTIESTHEIRINCENTIVESANDVICTORIESSOMERESEARCHAPPEALEDECONOMICMODELS,THEINDIVIDUALINTERESTANDTHERATIONALITYOFTHEACTORSTOEXPLAINTHESTANDARDSETTINGPROCESSANDTHEBEHAVIOROFTHEACTORSOTHERRESEARCHSTUDIESCLASSIFIEDPARTICIPANTSANDCORRELATEDTHEIRPOSITIONSTOACCOUNTINGSTANDARDOUTCOMESINSPITEOFTHEEXTENSIVELITERATUREONACCOUNTINGSTANDARDSETTING,FEWSTUDIESFOCUSEDONTHEWORKOFTHEIASBANDITSFORERUNNER,IASCAPARTOFTHEMANALYZEDTHECOMMENTLETTERSWITHOUTFOCUSINGONCHARACTERISTICSOFLOBBYERSKENNYANDLARSON1993EXAMINEDTHECOMMENTLETTERSONTHEEXPOSUREDRAFTFINANCIALREPORTINGOFINTERESTSINJOINTVENTURESANDCONCLUDEDTHATFEWINDIVIDUALFIRMSLOBBYTHEIASCANDTHATPROFESSIONALANDTRADEORGANIZATIONSLOBBYONBEHALFOFTHEIRCONSTITUENTSKENNYANDLARSON1995ANALYZEDALSOTHECOMMENTLETTERSONIASCPROPOSALSPUBLISHEDBETWEEN1989AND1992ANDFOUNDTHAT40ORGANIZATIONSCONTRIBUTEDABOUT60OFALLSUBMITTEDRESPONSESLARSON1997TESTEDEMPIRICALLYTHEAPPLICABILITYOFIDEASORIGINATINGINTHEUSBASEDLOBBYINGLITERATUREINANINTERNATIONALCONTEXTMACARTHUR1996ANALYZEDTHECONTENTOFTHECOMMENTLETTERSSENTBYCOMPANIESTOTHEIASCONED32COMPARABILITYOFFINANCIALSTATEMENTSTOTESTGRAYSHYPOTHESIZEDLINKAGESBETWEENACCOUNTINGVALUESANDTHECULTURALVALUESIDENTIFIEDBYHOFSTEDELATER,MACARTHUR1999FOCUSEDONTHEIMPACTOFCULTURALFACTORSONTHELOBBYINGBEHAVIOROFACCOUNTINGBODIES’MEMBERSONTHEIASC’SED32THECOMBINEDRESULTSSUGGESTEDTHATCULTURAL,ACCOUNTINGSUBCULTURALANDECONOMICFACTORSINFLUENCETHEPREFERENCESOFACCOUNTINGBODIES’MEMBERSANDCORPORATEMANAGEMENTBYEXPLORINGTHEEFFECTOFNATIONALCHARACTERISTICSONLOBBYING,JORISSENETAL2006DEMONSTRATEDTHATINCOUNTRIESWITHHIGHLEVELSOFENFORCEMENT,WITHHIGHJUDICIALEFFICIENCY,ANDWITHAPOSITIVEATTITUDETOWARDSTAXCOMPLIANCE,COMPANIESENGAGEMOREOFTENINLOBBYINGANDTHATVARIABLESRELATINGTODOMESTICEARNINGSMANAGEMENTPRACTICESANDTHEDOMESTICINFORMATIONENVIRONMENTOFTHEFIRMHAVENOSIGNIFICANTINFLUENCE372INORDERTOOBSERVEIFEXTERNALACTORSINFLUENCEDIASBVIATHEIRCOMMENTLETTERSWEIDENTIFIEDTHEMAINISSUESRAISEDBYCONSTITUENTSINTHEIRLETTERSANDVERIFIEDIFTHEYWEREINTEGRATEDINTHEFINALSTANDARDTHEMETHODOLOGYWASPROPOSEDBYWEETMAN,2001ANDWEANALYZEDSITUATIONSFORWHICHIASBCHANGEDINTHEFINALSTANDARDITSPOSITIONEXPRESSEDINTHEEDMOSTCOMMENTSRECEIVEDANANSWERINTHEFINALSTANDARDTHEJUSTIFICATIONOFSTANDARDSETTERINTHEBASISFORCONCLUSIONISMOREDETAILEDIFTHEFINALSTANDARDREFLECTSADIFFERENTVIEWFROMTHEVIEWOFCONSTITUENTSINORDERTOASSESSTHERESPONDENTS’INFLUENCEEACHCOMMENTLETTERWASCODEDBASEDONITSCONCORDANCEWITHTHEOUTCOMEINTHEFINALSTANDARDSPECIFICALLYIFTHECOMMENTLETTERFAVOREDTHEOUTCOMEINTHESTANDARDITWASCODED1FORTHATISSUEIFTHECOMMENTLETTEROPPOSEDTHEOUTCOMEITWASCODED1FORTHEISSUETHENWEREALIZEDABINOMIALTESTOFTHEPREFERENCEWITHTHEIASB’SPOSITIONTHEVERIFIABILITYISSUENOTMENTIONEDIASBFINALSOLUTIONAGREEWITHTHEEDTOTALTOTAL65570EXPECTEDPROPORTION05PROPORTION092995CI0841TO0976EXACT2TAILEDP00001EXACTTHISANA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簡(jiǎn)介：附錄OBSERVATIONSONMEASURINGTHEDIFFERENCESBETWEENDOMESTICACCOUNTINGSTANDARDSANDIASCHRISTOPHERWNOBESUNIVERSITYOFLONDON,ROYALHOLLOWAY,EGHAMHILL,EGHAM,SURREYTW200EX,UNITEDKINGDOMKEYWORDSINTERNATIONALACCOUNTINGDIFFERENCES,RULESVERSUSPRACTICES,BIASESINDATAABSTRACTINANEARLIEREDITIONOFTHISJOURNAL,DINGETALUSEDATAINGAAP2001TOASSESSDETERMINANTSANDEFFECTSOFDIFFERENCESBETWEENDOMESTICANDINTERNATIONALSTANDARDSTHISPAPEREXAMINESWHETHERTHOSEDATAARESUITABLEFORTHEPURPOSESOFACADEMICRESEARCHBYOUTLININGTHEBIASESANDPARTICULARFEATURESOFGAAP2001THEMAINPROBLEMWITHTHEDATAFORRESEARCHISTHATTHEDIFFERENCESFROMIASTHATITRECORDS,WHICHFOCUSONRULES,AREOFVARYINGIMPORTANCEFORACCOUNTINGPRACTICETHISRAISESQUESTIONSABOUTTHEEQUALWEIGHTINGAPPLIEDBYDINGETALTHISPAPERALSOQUESTIONSTHEIRDISTINCTIONBETWEENABSENCEOFIASREQUIREMENTSANDDIVERGENCEFROMTHOSEREQUIREMENTSSOMEDOUBTSAREALSORAISEDABOUTTHEINDEPENDENTVARIABLES1INTRODUCTIONDINGETAL2007USETHEDATAOFNOBES2001INORDERTOASSESSTHEDETERMINANTSANDEFFECTSOFDIFFERENCESBETWEENDOMESTICANDINTERNATIONALACCOUNTINGSTANDARDSIASMANYOTHERAUTHORS1REFERTOTHESAMEDATAFORVARIOUSPURPOSESASDINGETALREPORT,THEDATARELATETOTHEACCOUNTINGRULESINFORCEATTHEENDOF2001IN62COUNTRIES,OFWHICHTHEYCHOOSE30COUNTRIESTHEORIGINALDATAFOREACHCOUNTRYWEREDIVIDEDINTOFOURCATEGORIESABSENCEOFRECOGNITION/MEASUREMENTRULESCOMPAREDTOIAS,ABSENCEOFDISCLOSUREREQUIREMENTS,INCONSISTENCIESINRULESCOMPAREDTOIASAFFECTINGMANYENTERPRISES,ANDINCONSISTENCIESAFFECTINGCERTAINENTERPRISESDINGETALADDTHEFIRSTTWOCATEGORIESTOGETHERAS‘‘ABSENCE”,ANDTHESECONDTWOAS‘‘DIVERGENCE”ASTHEPREPAREROFTHEDATACALLEDHEREAFTER‘GAAP2001’,ICOMMENTHEREON1981ISTHATDIFFERENCESINTHERULESDEJUREDIFFERENCESAREMIXEDWITHTHOSERELATINGTOPRACTICESDEFACTODIFFERENCESHOWDOESTHEGAAP2001DATACOMPAREGAAP2001DOESNOTSUFFERFROMTHISPROBLEMITRECORDSONLYDEJUREDIFFERENCESBETWEENNATIONALANDIASRULES,NOTDEFACTODIFFERENCESBETWEENNATIONALANDIASPRACTICEALTHOUGHNOTSOSERIOUSALIMITATIONASWOULDBECREATEDBYMIXINGRULESANDPRACTICES,THECONCENTRATIONINGAAP2001ONRULESRATHERTHANPRACTICESCOULDCAUSEPROBLEMSFORRESEARCH,WHICHDINGETALDONOTDISCUSSFOREXAMPLE,IFANATION’SRULESDONOTREQUIREAPARTICULARITEMTOBEDISCLOSEDBUTCOMPANIESOFTENDISCLOSEITINPRACTICE,THENTHIS‘‘ABSENCE”O(jiān)FARULESHOULDPERHAPSBEIGNOREDOR,IFANATIONALSYSTEMUNLIKEIAS38ALLOWSINTERNALLYGENERATEDRESEARCHCOSTSTOBECAPITALIZEDBUTINPRACTICECOMPANIESDONOTCAPITALIZE,THENTHE‘‘DIVERGENCE”INRULESISPERHAPSIRRELEVANTANOTHERASPECTOFTHISISTHATSOMEDEJUREDIFFERENCESDONOTLEADTODEFACTODIFFERENCESINAPARTICULARCOUNTRYBECAUSETHEISSUEISIRRELEVANTFOREXAMPLE,THEABSENCEOFRULESONPENSIONACCOUNTINGISOFLITTLEIMPORTANCEINCHINABECAUSECHINESECOMPANIESDONOTGENERALLYRUNDEFINEDBENEFITPENSIONPLANSMORESUBTLY,BOTH‘‘INCONSISTENCY”CATEGORIESINGAAP2001SEETHEFIRSTPARAGRAPHOFTHISPAPERCONTAINTWOTYPESOFINCONSISTENCYWITHIASIWHERETHENATIONALRULEANDTHEIASISINCOMPATIBLEEGIFTHENATIONALRULEREQUIREDLIFOBUTIASREQUIREDFIFO,ANDIIWHERETHENATIONALRULEWOULDNOTENSUREIASCOMPLIANCEEGIFTHENATIONALRULEALLOWEDEITHERLIFOORFIFO,BUTIASREQUIREDFIFOTHEFORMERINCONSISTENCYISMORESERIOUSINDEED,THELATTERMAYBEOFNOPRACTICALIMPORTANCEEGIFCOMPANIESUSINGTHENATIONALRULECHOOSENOTTOUSELIFO23ANIASBIASTHEGAAP2001DATAWEREBASEDONLOOKINGATACCOUNTINGRULESFROMONEDIRECTIONTHECONTENTOFIASSO,IFANATIONALSYSTEMHADMORERULESORMORERESTRICTIVERULESTHANIASHAD,THISDIDNOTSHOWUPFOREXAMPLE,USGAAPCOVEREDMANYISSUESONWHICHIASWASSILENTEGOILANDGASACCOUNTINGANDUKGAAPDIDNOTALLOWLIFOWHEREASIASDIDSINCETHESETYPESOFDIFFERENCEARENOTCOVEREDBYGAAP2001,THEYWERENOTINCLUDEDBYDINGETALASTHEYNOTEINTHEIRAPPENDIX

簡(jiǎn)介：中文中文4042字對(duì)國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)的游說(shuō)受訪者對(duì)公允價(jià)值選擇權(quán)修正案的影響摘要本文中我們研究的重點(diǎn)是分析IASB（國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)）行為的環(huán)境，探討利用制度上的理論框架來(lái)制定標(biāo)準(zhǔn)制度過(guò)程中的影響。在闡述2002年國(guó)際會(huì)計(jì)準(zhǔn)則第39條修訂標(biāo)準(zhǔn)制定工作的過(guò)程的同時(shí)以“公允價(jià)值期權(quán)修正案”為重點(diǎn)，對(duì)其進(jìn)行個(gè)案研究。該研究是根據(jù)提交的意見(jiàn)信，最后的標(biāo)準(zhǔn)及其依據(jù)結(jié)論基礎(chǔ)，以當(dāng)事方身份、他們的意見(jiàn)、獎(jiǎng)勵(lì)、利益和他們所使用的論據(jù)來(lái)支持自己的立場(chǎng)。對(duì)國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)反對(duì)意見(jiàn)的反應(yīng)是備受爭(zhēng)議的來(lái)源，同樣也是選擇的理由。關(guān)鍵詞會(huì)計(jì)標(biāo)準(zhǔn)制定，國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)，游說(shuō)，公允價(jià)值的選擇1介紹人們普遍認(rèn)為，會(huì)計(jì)準(zhǔn)則是為了提高會(huì)計(jì)信息質(zhì)量，減少市場(chǎng)參與者之間的信息不對(duì)稱。由于會(huì)計(jì)標(biāo)準(zhǔn)確定了公司所披露的信息，在利潤(rùn)分配過(guò)程中發(fā)揮著重要作用，一個(gè)各方都能接受的會(huì)計(jì)標(biāo)準(zhǔn)是很少存在的。受影響的各方將設(shè)法說(shuō)服標(biāo)準(zhǔn)制定者按對(duì)他們有利的方向去編寫(xiě)規(guī)則，稍后再解決那些無(wú)法避免的內(nèi)在沖突。換句話說(shuō)，會(huì)計(jì)標(biāo)準(zhǔn)設(shè)置不只是在找一個(gè)“合適的解決方案”，也是在為有利益沖突的相關(guān)個(gè)人和團(tuán)體做出選擇。私人監(jiān)管機(jī)構(gòu)通過(guò)一個(gè)適當(dāng)?shù)墓娮稍兊倪^(guò)程制定其標(biāo)準(zhǔn)，包含提供給有興趣的人士以機(jī)會(huì)，即在最終標(biāo)準(zhǔn)被通過(guò)前發(fā)表一個(gè)討論問(wèn)題的機(jī)會(huì)。標(biāo)準(zhǔn)設(shè)置被認(rèn)為是一個(gè)有關(guān)游說(shuō)決策機(jī)構(gòu)的政治活動(dòng)。研究游說(shuō)過(guò)程是必要的，因?yàn)榻o出了理解設(shè)置標(biāo)準(zhǔn)的見(jiàn)解。如果以前的研究主要是以來(lái)自不同國(guó)家的標(biāo)準(zhǔn)制定者的工作為重點(diǎn)，我們認(rèn)為，國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)制度上的特性并不能證明這個(gè)一般化的結(jié)果。2文獻(xiàn)回顧政治文獻(xiàn)的一個(gè)重要組成部分是在制定標(biāo)準(zhǔn)中確定有關(guān)各方的獎(jiǎng)勵(lì)和勝利。有些研究提出上訴的經(jīng)濟(jì)模式，個(gè)人利益和理性的參與者解釋標(biāo)準(zhǔn)的制定過(guò)程和行動(dòng)者的行為。其他研究試圖將參與者分類(lèi)，研究他們的職務(wù)與會(huì)計(jì)準(zhǔn)則結(jié)果的相關(guān)性。盡管在會(huì)計(jì)準(zhǔn)則的制定中有廣泛的文獻(xiàn)，但很少有研究聚焦于國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)及其前身機(jī)構(gòu)間常設(shè)委員會(huì)的工作。他們中的一部分在沒(méi)有集中注意特別游說(shuō)者的情況下對(duì)意見(jiàn)函進(jìn)行分析?？夏岷屠瓲柹?993年）審查了財(cái)務(wù)報(bào)告征求意見(jiàn)稿的意見(jiàn)函在合資企業(yè)的利益，并得出結(jié)論，少數(shù)個(gè)別企業(yè)游說(shuō)機(jī)構(gòu)間常設(shè)委員會(huì)和專(zhuān)業(yè)人士和商業(yè)組織代表其委托人對(duì)議員進(jìn)行疏通?？夏岷屠瓲柹?995）分析了機(jī)構(gòu)間常設(shè)委員會(huì)在1989年至1992年之間公布的建議意見(jiàn)函，發(fā)現(xiàn)約40個(gè)組織的貢獻(xiàn)，60％的組織予以回應(yīng)。拉森（1997）的實(shí)證檢驗(yàn)了美國(guó)游說(shuō)文學(xué)的起源思想3擇進(jìn)行限制（教育部建議修訂國(guó)際會(huì)計(jì)準(zhǔn)則第39號(hào)金融工具確認(rèn)和計(jì)量公平值期權(quán)）。6數(shù)據(jù)分析為了研究而進(jìn)行的游說(shuō)行為，必須知道哪些機(jī)會(huì)是得到了由國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)的成員參與游說(shuō)的過(guò)程。一個(gè)可能的入侵源可能來(lái)自歐盟的篩選機(jī)制。選民也可以利用非正式渠道進(jìn)行游說(shuō)。獲得非正式的游說(shuō)活動(dòng)的跡象是困難的，因?yàn)樗皇侵苯幼裱?。基于這個(gè)原因，我們的調(diào)查將以意見(jiàn)函，決定摘要，新聞稿及其他公共信息作為根據(jù)。GEORGIOIU（2004）表明，在使用意見(jiàn)函游說(shuō)和使用游說(shuō)機(jī)制之間有種強(qiáng)大的聯(lián)系，因此我們將主要側(cè)重于通過(guò)可得到的公眾意見(jiàn)函來(lái)研究游說(shuō)行為。人口研究由寫(xiě)在2002年和2005年，回應(yīng)修正后的國(guó)際會(huì)計(jì)準(zhǔn)則第39條征求意見(jiàn)草案的意見(jiàn)函組成。四百七十八封評(píng)論信黨首次分為不同的類(lèi)別，每個(gè)類(lèi)別代表了不同的成分編制人員，會(huì)計(jì)人員，使用者，國(guó)家標(biāo)準(zhǔn)制定機(jī)構(gòu)，證券交易所，政府，個(gè)人，學(xué)者及其他有關(guān)方面。我們的分析支持沙頓（1984年）的編制大廳常常比使用者更發(fā)達(dá)的假說(shuō)，因?yàn)樗麄冇懈蟮慕佑|法規(guī)的影響，他們能夠承受的游說(shuō)費(fèi)用。第二大組是參加會(huì)計(jì)專(zhuān)業(yè)。侯賽因和凱茲（1991）解釋其對(duì)法律責(zé)任的參與和積極關(guān)注。此外，普羅（1984）經(jīng)驗(yàn)表明，會(huì)計(jì)師游說(shuō)是作為他們委托人的辯護(hù)人。LINDALH（1987）先進(jìn)的思想表明他們使用一種政治資源，以提交意見(jiàn)函來(lái)創(chuàng)建專(zhuān)業(yè)形象或作為廣告形式。該集團(tuán)的財(cái)務(wù)報(bào)表的用戶似乎對(duì)這個(gè)影響的過(guò)程心不在焉。編制人員，專(zhuān)業(yè)人士和標(biāo)準(zhǔn)制定者也是代表了國(guó)資委的大多數(shù)。我們研究了不同各方的游說(shuō)，通過(guò)相關(guān)的國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)對(duì)國(guó)際會(huì)計(jì)準(zhǔn)則第39條的修訂和被舍棄的有重要意義的假設(shè)（克魯斯卡爾沃利斯，漸近意義是00001。）許多與會(huì)者不同意董事會(huì)修改公允價(jià)值期權(quán)的理由。會(huì)計(jì)專(zhuān)業(yè)人士和編制人員（銀行和保險(xiǎn)公司）以勉強(qiáng)的態(tài)度限制公允價(jià)值的選擇。大多數(shù)意見(jiàn)函來(lái)自英國(guó)（22封），德國(guó)（11封），澳大利亞（9封），瑞士（7封），新西蘭（6封），法國(guó)（6封），日本，丹麥和比利時(shí)（各4封）。為了觀察外部勢(shì)力是否通過(guò)他們的意見(jiàn)函來(lái)影響國(guó)際會(huì)計(jì)準(zhǔn)則委員為，我們確定了選民信中提出的主要問(wèn)題并且進(jìn)行了驗(yàn)證。他們最后的標(biāo)準(zhǔn)是否集成（方法由威特曼提議于2001年）和國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)是否改變了它最終標(biāo)準(zhǔn)的立場(chǎng)由教育部予以表示。大部分在最后一個(gè)標(biāo)準(zhǔn)中收到答案。如果最終標(biāo)準(zhǔn)反映了不同選民的不同看法，那么這個(gè)結(jié)論的理由就為標(biāo)準(zhǔn)制定者提供了更詳細(xì)的基礎(chǔ)。為了評(píng)估受訪者的影響每一封意見(jiàn)函都將基于其與最終標(biāo)準(zhǔn)結(jié)果的一致性而被編碼。具體來(lái)說(shuō)，如果意見(jiàn)信對(duì)標(biāo)準(zhǔn)的結(jié)果是持贊成意見(jiàn)的，則會(huì)被編碼為正的數(shù)字1。若是持反對(duì)意見(jiàn)的意見(jiàn)信，這是問(wèn)題的結(jié)果編碼為負(fù)的數(shù)字1。然后，我們實(shí)現(xiàn)了與國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)的立場(chǎng)偏好的二項(xiàng)測(cè)試。結(jié)果見(jiàn)表7驗(yàn)證問(wèn)題沒(méi)有提到（國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)最終解決方案）同意教育署合計(jì)合計(jì)65570

簡(jiǎn)介：OBSERVATIONSONMEASURINGTHEDIFFERENCESBETWEENDOMESTICACCOUNTINGSTANDARDSANDIASCHRISTOPHERWNOBESUNIVERSITYOFLONDON,ROYALHOLLOWAY,EGHAMHILL,EGHAM,SURREYTW200EX,UNITEDKINGDOMARTICLEINFOKEYWORDSINTERNATIONALACCOUNTINGDIFFERENCESRULESVERSUSPRACTICESBIASESINDATAABSTRACTINANEARLIEREDITIONOFTHISJOURNAL,DINGETALUSEDATAINGAAP2001TOASSESSDETERMINANTSANDEFFECTSOFDIFFERENCESBETWEENDOMESTICANDINTERNATIONALSTANDARDSTHISPAPEREXAMINESWHETHERTHOSEDATAARESUITABLEFORTHEPURPOSESOFACADEMICRESEARCHBYOUTLININGTHEBIASESANDPARTICULARFEATURESOFGAAP2001THEMAINPROBLEMWITHTHEDATAFORRESEARCHISTHATTHEDIFFERENCESFROMIASTHATITRECORDS,WHICHFOCUSONRULES,AREOFVARYINGIMPORTANCEFORACCOUNTINGPRACTICETHISRAISESQUESTIONSABOUTTHEEQUALWEIGHTINGAPPLIEDBYDINGETALTHISPAPERALSOQUESTIONSTHEIRDISTINCTIONBETWEENABSENCEOFIASREQUIREMENTSANDDIVERGENCEFROMTHOSEREQUIREMENTSSOMEDOUBTSAREALSORAISEDABOUTTHEINDEPENDENTVARIABLES?2009ELSEVIERINCALLRIGHTSRESERVED1INTRODUCTIONDINGETAL2007USETHEDATAOFNOBES2001INORDERTOASSESSTHEDETERMINANTSANDEFFECTSOFDIFFERENCESBETWEENDOMESTICANDINTERNATIONALACCOUNTINGSTANDARDSIASMANYOTHERAUTHORS1REFERTOTHESAMEDATAFORVARIOUSPURPOSESASDINGETALREPORT,THEDATARELATETOTHEACCOUNTINGRULESINFORCEATTHEENDOF2001IN62COUNTRIES,OFWHICHTHEYCHOOSE30COUNTRIESTHEORIGINALDATAFOREACHCOUNTRYWEREDIVIDEDINTOFOURCATEGORIESABSENCEOFRECOGNITION/MEASUREMENTRULESCOMPAREDTOIAS,ABSENCEOFDISCLOSUREREQUIREMENTS,INCONSISTENCIESINRULESCOMPAREDTOIASAFFECTINGMANYENTERPRISES,ANDINCONSISTENCIESAFFECTINGCERTAINENTERPRISESDINGETALADDTHEFIRSTTWOCATEGORIESTOGETHERAS‘‘ABSENCE”,ANDTHESECONDTWOAS‘‘DIVERGENCE”02784254/SEEFRONTMATTER?2009ELSEVIERINCALLRIGHTSRESERVEDDOI101016/JJACCPUBPOL200901003TEL441784276213FAX441784276100EMAILADDRESSCHRISNOBESRHULACUK1GOOGLESCHOLARACCESSEDON7SEPTEMBER2007SHOWS549RESULTSFOR‘‘GAAP2001NOBES”,MOSTOFWHICHAREFORTHISPUBLICATIONJACCOUNTPUBLICPOLICY282009148–153CONTENTSLISTSAVAILABLEATSCIENCEDIRECTJACCOUNTPUBLICPOLICYJOURNALHOMEPAGEWWWELSEVIERCOM/LOCATE/JACCPUBPOLWHETHERDEJUREDIFFERENCESTHATARENOTDEFACTODIFFERENCESSHOULDBESETASIDEDEPENDSUPONTHEPURPOSEOFTHERESEARCHADISCUSSIONOFTHISISSUEBYFUTURERESEARCHERSWOULDBEHELPFULINTHECONTEXTOFDINGETALITWOULDBEWORTHDISCUSSINGWHETHERGOODQUALITYREPORTINGNEEDSGOODQUALITYREGULATIONORWHETHERGOODREPORTINGCANDEVELOPWITHOUTGOODREGULATIONIFASTRONGEQUITYMARKETDEMANDSITIFTHELATTERISTHECASE,THENASTUDYOFDEJUREDIFFERENCESFROMIASISLESSRELEVANT23ANIASBIASTHEGAAP2001DATAWEREBASEDONLOOKINGATACCOUNTINGRULESFROMONEDIRECTIONTHECONTENTOFIASSO,IFANATIONALSYSTEMHADMORERULESORMORERESTRICTIVERULESTHANIASHAD,THISDIDNOTSHOWUPFOREXAMPLE,USGAAPCOVEREDMANYISSUESONWHICHIASWASSILENTEGOILANDGASACCOUNTINGANDUKGAAPDIDNOTALLOWLIFOWHEREASIASDIDSINCETHESETYPESOFDIFFERENCEARENOTCOVEREDBYGAAP2001,THEYWERENOTINCLUDEDBYDINGETALASTHEYNOTEINTHEIRAPPENDIXAIFTHESEDIFFERENCESWEREINCLUDED,ITWOULDMAKETHEUSANDTHEUKLOOKMOREDIFFERENTFROMIASTHANTHE‘‘ABSENCE”AND‘‘DIVERGENCE”MEASURESSUGGEST,BUTITWOULDNOTMUCHAFFECTTHEPOSITIONOFTHENETHERLANDS,WHERETHERULESWEREGENERALLYLESSDETAILEDORLESSRESTRICTIVETHANIAS24111TOPICSBUT79SURVEYQUESTIONSDINGETALINAPPENDIXANOTICETHATSOMETOPICSINTHESURVEYDONOTCORRESPONDWITHTHEORIGINALSURVEYQUESTIONSASKEDTHISISBECAUSETHESURVEYRESULTSWEREPREPAREDAFTERANINTERACTIVEPROCESSFIRST,IPREPAREDTHEQUESTIONSBYANALYSINGTHEWHOLEOFIAS,ASSESSINGWHICHWEREITSKEYREQUIREMENTSCOUNTRYTEAMSOFSENIORTECHNICALSTAFFREPLIEDTOTHEQUESTIONSIASKEDFORCLARIFICATIONS,OFTENDISPUTINGCOUNTRYANSWERSSOMETIMES,NEWISSUESTURNEDUPCONSENSUSWASEVENTUALLYREACHED,ANDTHECOUNTRYTEAMSSIGNEDOFFONTHELISTSOFDIFFERENCESTHISALSOEXPLAINSANOTHERFEATUREOFGAAP2001UPONWHICHDINGETALCOMMENTTHATTHECOUNTRYLISTSOFDIFFERENCESARENOTINEXACTLYTHEORDEROFTHEORIGINALQUESTIONSTHEYAREBROADLYINTHEORDEROFICONSOLIDATIONISSUES,IIASSETS,ANDIIILIABILITIESHOWEVER,ANEXACTORDERISLESSIMPORTANTIFTHEREISNOINTENTIONTOCOMPARECOUNTRIESINCIDENTALLY,RESEARCHERSUSINGOTHERDATAMIGHTCONSIDERCONTACTINGTHEPREPARERSOFTHEDATAINORDERTOASKQUESTIONSSUCHASTHESE25RESPONDENTBEHAVIORANOTHERPOSSIBLEBIASINTHEDATAISBEHAVIORALSOMECOUNTRIESLIKETOBESEENTOBE‘‘INTERNATIONAL”ANDTHEREFORETOBECOMPLYINGWITHIASTHISINCLUDESMANYDEVELOPINGCOUNTRIESBYCONTRAST,IN2001BEFORETHEENRON/ANDERSENDEBACLE,THEUSWASEMPHASIZINGTHATITSACCOUNTINGWASDIFFERENTFROMIEBETTERTHANIASEGBLOOMER,1999THEREWASTHUSPRESSUREFROMSOMECOUNTRIESTOMINIMIZETHELISTOFDIFFERENCESANDFROMAFEWOTHERSTOMAXIMIZEITIBELIEVETHATWEDIDNOTGIVEWAYINTHEFORMERCASE,BUTREADERSOFTHEUSENTRYINGAAP2001MIGHTNOTICETHATSOMEOFTHE‘‘DIVERGENCE”FROMIASISABSTRUSE,MEANINGTHATUSDIVERGENCEISEXAGGERATED3METHODOLOGYTHISSECTIONCONTAINSSOMESPECIFICOBSERVATIONSONTHEPAPERBYDINGETAL2007,UNDERTHREEHEADINGS31ADDITIVITYDINGETALNEEDTOADDITEMSTOGETHERSOASTOCREATESCORESFORCOUNTRIESINORDERTOPERFORMNUMERICALANALYSESINGAAP2001,WERESISTEDTHETEMPTATIONTOADDITEMSTOGETHERBECAUSETHEITEMSARECLEARLYOFDIFFERINGIMPORTANCETHEABOVESECTIONS22AND25MENTIONSOMEEXAMPLESOFTHISIT150CWNOBES/JACCOUNTPUBLICPOLICY282009148–153

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