(fairvalueaccounting) (assetimpairment accounting) (procyclicality) (IOSCO) (IASCFoundation) (International Accou

Size: px

Start display at page:

Download "(fairvalueaccounting) (assetimpairment accounting) (procyclicality) (IOSCO) (IASCFoundation) (International Accou"

钲郝
5 years ago
Views:

1 : + : ( 0087); ( 0087); ( 0087); ( 36005) 007 (globalaccountingstandard) 0 4 (6ZDA09) (3AFX09) (3YJC7903) ( 6XNI006) ( ) ( ) : 03 6

2 (fairvalueaccounting) (assetimpairment accounting) (procyclicality) (IOSCO) (IASCFoundation) (International Accounting Standards CommiteeIASC) (InternationalAccountingStandardsBoardIASB? ) (InternationalAccountingStandardsIAS? ) (International FinancialReportingStandardsIFRS? ) IAS? IFRS? IASB? (IFRSFoundation? ) 5

3 07 3 ( ) (SEC) 938 (AmericanInstituteofCertifiedPublicAccountantsAICPA) (FinancialAccountingStandardsBoardFASB) (FinancialAccountingFoundationFAF) 3 00/ (American AssociationofPublic AccountantsAAPA )96 (Institute of Public Accountants)97 (AmericanInstituteofAccountants AIA)936 9 (AmericanSocietyof CertifiedPublicAccountants) 957 : ; : ( )

4 : (managementintention) (fairvalueoption) J.Richard TheSecretPastofFair Value:Lessonsfrom History Appliedtothe FrenchCase Accountingin Europevol.004pp : : (009 ) : : P.J.Arnold Global Financial Crisis: The Chalengeto Accounting Research AccountingOrganizationsand Societyvol.34nos pp : : : ;J.Perryand A.N elke International Accounting Standard Seting:A Network Approach Business and Politicsvol.7no.3005pp.-3. :

5 ( ) : (mixed-atributemodel): ; ; (prudence) (conservatism) 3 0 ; 0 90 ( ) 3 8 : 0 InternationalAccountingStandardsBoard FrameworkforthePreparationand Presentation of Financial Statements in IFRS 008International Accounting StandardsCommiteeFoundation (IASCF)008pp

6 (netfairvalue) : :() ; () ( ) 0 80 (Savings & Loan Association S&L) 80 (savingsandloancrisis) 99 (FDICIA) (RichardC.Breeden) Financial Accounting Standards Board Conceptual Framework for Financial Reporting:ObjectiveofFinancialReportingandQualitativeCharacteristicsofDecision- Useful Financial Reporting Information Financial Accounting Foundation006 htp://www. fasb. org/jsp/fasb/document C/DocumentPage cid = &accepteddisclaimer=true. : : 0 4 9

7 07 3 ( ) (marketvalue) : (mark-to-market); ; (mark-to- model) ( ) : (IFRS3:Fair ValueMeasurement) (D.R. Beresford) FinancialAccountingStandardsBoard StatementofFinancialAccountingStandards No.57:FairValueMeasurements FinancialAccountingFoundation006. D.R.Beresford UnfairValue Barron smay00p.39;d.r.beresford Can WeGoBacktotheGoodOldDays TheCPA Journalvol.74no.004pp.6-. SEC Report and Recommendations Pursuantto Section 33 ofthe Emergency EconomicStabilization Actof008:Studyon Mark-To-Market Accounting 008 htp://

8 938 (bankingorganizations) ; R.G.Walker TheSEC sbanonupwardassetrevaluationsand thedisclosureofcurrentvalues Abacusvol.8no.99pp htp://archives.financialservices.house.gov/ media/file/hearings//isaac0309.pdf. : 00 3 : :

9 07 3 ( ) : 30 (presentvalue) ( ) ( ) ( ) ( : 996

10 ) ( ) ( ) (J.Porter Joplin) (J. M.B.Hoxsey) : (ArthurLevit) (The NumbersGame ) ( ) ; J.PorterJoplin SecretReserves Journalof Accountancyvol.8no.694pp J.M.B.Hoxsey AccountingforInvestors Journalof Accountancyvol.50no. 4930pp (htps:// txt); : 00 5 FinancialAccountingStandardsBoard StatementofFinancialAccounting Concepts No.:Qualitative Characteristicsof AccountingInformation FinancialAccounting Foundation980. 3

11 07 3 ( ) ; (accountinghocus-pocus) : G G 0 80 : ; ; 90 4 Financial Accounting Standards Board Concepts Statement No.8: Conceptual FrameworkforFinancialReporting FinancialAccountingFoundation00Chapter andchapter

12 (mortgage pass-through securities) (MBS) MBS (CMO) 985 (ABS) ABS (CDO) 986 (REMIC) CMO ( ) ( ) ( ) S.L.EngermanandR.E.Galmaneds.TheCambridge Economic Historyofthe United StatesVolume3:The Twentieth CenturyCambridge:CambridgeUniversity Press000pp

13 07 3 CDO CDO CDO 3 (CDS) ( ) () () ( ) ( ) ; R.Boyer AssessingtheImpactofFairValueuponFinancialCrises Socio-Economic Reviewvol.5no.4007pp StephenG.Ryan Accountingin andforthe Subprime Crisis The Accounting Reviewvol.83no.6008pp

14 : ; (HistoricalCostAccountingHCA) 3 (the matchingprinciple) 3 : P. Z. : : : 0 : : :

15 07 3 (accountability) : ( ) ; : 980 ; : 99 5

16 : 3 4 : 5 ( ) : ; : : 06 0 : :

17 07 3 (bigbath) (cookiejar) ( ) ( ) ( ) ( ) ( ) + 0

18 0 30 (RobertE.Healy) (presentvalue) : + ( ) ( ) ( ) ( ) : 3 RobertE.Healy TheNextStepin Accounting The Accounting Reviewvol.3 no.938pp.-9. American Accounting Association A Statement of Basic Accounting Theory SarasotaFL:AmericanAccountingAssociation966. : 0

19 07 3. : () ;() ; (3) ; (4) (carryingamount ) ( ) :. ( )3 ( ) 3 Eugene H.Flegm and Donald J.Kirk Commentary on the Limitations of Accounting Accounting Horizonsvol.3no.3989pp (equitymethod)

20 ( ) ( ) ( ) 3. ; ( ) ; : 3

21 () () (3) (4) 4 (InternationalAccountingStandardNo.:IncomeTaxes) : 0

22 ; ; ; ; : 5

23 SocialSciencesinChina A monthly No.3 March07 ABSTRACTS () The Dilemma of International Accounting Standards and Improvements to FinancialStatements:FromthePerspectiveofMarx sfictitiouscapitaltheory Zhou HuaDai DemingLiu Junhaiand YeJianming 4 Sincetheoutbreakofthesubprime mortgagecrisisin Americainternational accountingstandards have atracted strong criticism fortheirserious procyclical efects.under these standardsfinancial statements mixed presentation of accountingdataandfinancialanalysisdatahasgreatlyweakenedtheirpublicinterest role.ananalysisusing Marx stheoryoffictitiouscapitalindicatesthatbothassets impairmentaccountingandfairvalueaccountinghavetheirdefects.fortheproper solutionoftheproblem ofhow anenterprise sfinancialstatementscanobserve domesticlawandsimultaneouslygiveconsiderationtointernationalconvergenceone feasible measureforfinancialstatementsistoadheretotheprincipleof keeping accountsinaccordance withthelegalfacts ;adoptthe methodof historicalcost accounting plusfair value disclosure ;and distinguish between legalfacts and financialexpectations. ()ScaleDistributionintheGrowthofChineseEnterprises:AStudyBasedonLarge Enterprises Wang YongjinSheng Danand Li Kunwang 6 A striking phenomenonin the growth of Chinese enterprisesisthat after reachingacertainsizetheysuferabruptnegativegrowthresultinginfewerlarge enterprisesor theriddle ofthe absence oflarge enterprisesin China. With referencetotheapproachofshimomuraandthisseandbasedonalarge-sampledata ofindustrial enterprises in China from 998 to 007 we use Deloecker and Warzynski smethodsandthebooneindexforatheoreticalandempiricalstudy.as theresultsshowscarcityofcompetitionanddiscriminatorypolicieshavesignificantly restrainedtechnicalinnovationandgrowthinlargeenterprises.themonopolystatus oftheproductsandfactor marketsofgovernment-supportedenterprisesandtheir subsidiarieshelpssuchenterprisesgainhigher marketsharesand monopolyprofits withinashortperiodbutatthesametimesdeprivesthemofadequateincentivesfor technologicalinnovation and hinders their growth.if we are to optimize and 04

untitled

untitled PRINCIPLES OF ACCOUNTING (the language of business) (International Financial Reporting Standards, IFRS) (American Accounting Association, AAA) (1) (2) (3) (4) (5)(6) (7)(IASB)1 2 CHAPTER 01 1(IAS 1) (Financial