国际会计课件第3单元优质PPT.pptx

国际会计课件第3单元优质PPT.pptx

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,InternationalAccounting,6/e,FrederickD.S.ChoiGaryK.MeekChapter3ComparativeAccounting:

@#@Europe,Choi/Meek,6/e,1,LearningObjectives,Choi/Meek,6/e,2,UnderstandhowfinancialreportingisregulatedandenforcedinfourhighlydevelopedEuropeancountries:

@#@France,Germany,theNetherlands,andtheU.K.Describethekeysimilaritiesanddifferencesbetweentheaccountingsystemsofthesefourcountries.IdentifytheuseofInternationalFinancialReportingStandardsatthelevelsoftheindividualcompanyandtheconsolidatedfinancialstatementsinthesefourcountries.Describetheaudit-oversightmechanismsinthesefourcountries.,Keywords,Choi/Meek,6/e,3,consolidatedfinancialstatements.listedcompaniesFairpresentationlegalcomplianceBalancesheetIncomestatementDirectorsreportsAuditorsreportcashflowstatementComprehensiveIncomeSocialresponsibilitydisclosures,Choi/Meek,6/e,4,Goodwill,ResearchanddevelopmentcostsExpensed/capitalizedFinanceleases/operatingleasesProvisions（准备金）LIFO/FIFO/WeighedaveragemethodDeferredtaxesDepreciation（折旧）Pensions（养老金）Tax-OrientedAccountingPrivatesector/publicsector,IFRSintheEuropeanUnion,Choi/Meek,6/e,5,Startingin2005,allEU-listedcompaniesmustfollowIFRSintheirconsolidatedfinancialstatements.Generally,IFRSconsolidatedstatementsarepermittedfornon-listedcompanies.RequirementsforindividualcompanyfinancialstatementsvaryIFRSmayberequired,allowed,orprohibited.,迄今为止，欧盟共有27个成员国。

@#@分别是：

@#@英国、法国、德国、意大利、荷兰、比利时、卢森堡、丹麦、爱尔兰、希腊、葡萄牙、西班牙、奥地利、瑞典、芬兰、马耳他、塞浦路斯、波兰、匈牙利、捷克、斯洛伐克、斯洛文尼亚、爱沙尼亚、拉脱维亚、立陶宛、罗马尼亚、保加利亚,Choi/Meek,6/e,6,Choi/Meek,6/e,7,InternationalComparisonofSignificantAccountingPractices,Choi/Meek,6/e,8,（contin）,Choi/Meek,6/e,9,DifferencesinTypesofFinancialStatements1.Balancesheet2.Incomestatement3.Notestofinancialstatements4.DirectorsreportsorManagementreportorBusinessreport5.Auditorsreport6.cashflowstatement7.ComprehensiveIncome8.Socialresponsibilitydisclosures9.ValueAddedStatement,Choi/Meek,6/e,10,IFRS（contin）,Choi/Meek,6/e,11,IFRSarebasedonfairpresentationprinciplesIFRSmaybeoverriddenin（优先于）rarecircumstancestoachievefairpresentationAccountingmeasurements,Businesscombinationspurchaseaccounting,GoodwillannualimpairmentstestInvestmentsinassociatesequitymethodTranslationoffinancialstatementsofforeignoperationsfunctionalcurrencyconceptAssetsvaluedathistoricalcostorfairvalue,Researchcostsexpensed;@#@developmentcostscapitalizedLIFOnotallowedFinanceleasescapitalized;@#@operatingleasesexpensedProvisionsrecognizedwhenprobableandestimable,Choi/Meek,6/e,12,Deferredtaxesrecognizedinfull,usingtheliability,method,fortemporarydifferencesbetweenthecarryingamountandtaxbase,Choi/Meek,6/e,13,Whydowechoosethefourcountries?

@#@,Choi/Meek,6/e,14,P，P37Theyarehometothevastmajorityoftheworldsmultinationalcorporationsandallfourofthesecountrieshavehighlydevelopedeconomies.TheydominatethedevelopmentofinternationalaccountingtodayandallofthemarethefoundersoftheInternationalAccountingStandardsCommittee（nowIASB）.TheyhaveamajorroleindirectingtheIASBsagenda.,Thecontentsthatwouldbediscussed,Choi/Meek,6/e,15,Accountingstandards-settingprocess.Theresultingaccountingstandardsandactualpractice.Theroleandpurposeofauditinginthecountries.,Choi/Meek,6/e,16,3.1BasicConcepts,P38Accountingstandards-settingorganization,Accountingstandardsettingnormallyinvolvesacombinationofprivateandpublicsectorgroups.Theprivatesectorincludestheaccountingprofessionandothergroupsaffectedbythefinancialreportingprocess.SuchasusersandpreparersoffinancialstatementsandemployeesThepublicsectorincludessuchagenciesastaxauthorities,ministriesresponsibleforcommerciallaw,andsecuritiescommissions.,Theorientationsofaccounting,Choi/Meek,6/e,17,FairpresentationwithacommonlawlegalsystemShareholdersastheprincipalsourceoffinance.Theprivatesectorisrelativelymoreinfluentialinstandardssetting.Auditorsexercisemorejudgmentandauditingprofessiontendstobemoredevelopmentandself-regulated.,Thepurposeofauditistoattesttothefairpresentationoffinancialreports.TheaccountingpracticeemphasizeFairnessandsubstanceoverform,UnitedKingdom,UnitedStates,Canada,MexicoandPhilippinesareexamples.,3.1BasicConcepts,Choi/Meek,6/e,18,CompliancewithlegalrequirementsHaveacodelawlegalsystemRelyheavilyonbanksandthegovernmentsassourcesoffinance.,Thepublicsectorisrelativelymoreinfluentialinstandardssetting.,Haveacloselinkagebetweenfinancialandtaxaccounting.Theaccountingprofessiontendstobemorestateregulated.Themainpurposeofanauditistoensurethatthecompanysrecordsandfinancialstatementsconformtolegalrequirements,Germany,FranceandJapanareexamples.,Thedistinctionbetweenfairpresentationandlegalcompliancecountrieshasp