财会论文外文文献

International Financial AccountingThis article focuses on International Accounting Standards Board and how it operates. There is an exploration of the roles of other entities such as the International Federation of Accountants and the International Public Sector Accounting Standards Board. Topics discussed include the goals and objectives of each entity and how they may work together on issues of due International Accounting Standards BoardMultiple, country-based accounting standards in Europe make it very difficult to compare the successes of companies registered in different countries. In order to provide a single set of standards, the International Accounting Standards (IAS) Board was created. The European Union (EU) requires all companies listed on a stock exchange in an EU country to comply with IAS starting January 1, 2005. In addition to the EU, Hong Kong, Korea, Singapore, Australia, Canada, and most recently, Russia have announced either their support for, or adoption of the IAS. The IAS strongly encourages businesses to review and standardize their existing business processes, practices, and systems to support the new of the International Accounting Standards BoardThe International Accounting Standards Board (IASB) is an independent, privately-funded accounting standard-agency and its headquarters is in London. The board members represent nine countries and they come from a variety of backgrounds and bring diverse credentials and experiences to the IASB’s goal is to develop a set of high quality global accounting guidelines for financial statements that are understandable and enforceable. The IASB also collaborates with national accounting standards agencies to make sure that everyone is in agreement around the Accounting StandardsThe International Accounting Standards (IASs) were issued by the IASC from 1973 to 2000. However, the International Accounting Standards Committee (IASC) was replaced with the IASB in 2001 (IASPlus,.).Since that time, the IASB has amended international accounting standards (IASs), replaced IASs with new International Financial Reporting Standards (IFRSs)。IFRSs refer to the entire body of IASB pronouncements, which includes the standards and interpretations that have been approved by the IASB, IASs, and ISC interpretations approved by the IASC. Committees have worked to issue Interpretations of Standards. The Interpretations of Standards assist in determining whether or not financial statements are in compliance with IFRSs. In order to be in compliance, the statements must meet all of the requirements for each applicable standard and each applicable interpretation. The IASB framework for the preparation and presentation of financial statements may be used as a guide in order to resolve accounting issues that are not addressed in the ProcessThere is a handbook that describes how the International Accounting Standards Board operates and proceeds with due process. The framework of the due process system is provided in the Constitution of the International Accounting Standards Committee (IASC) and the International Financial Reporting Standards. The handbook reflects the public consultation conducted by the IASB in 2004 and 2005. The Trustees’ Procedures Committee (part of the IASC) has been charged with regularly reviewing and amending the due process procedure. This committee is responsible for amending the procedures of due process based on feedback from the IASB and membership. In addition, the committee has been charged with reviewing proposed procedures on new projects and the composition of working groups. This handbook was approved on March 23, procedures in the handbook (2006) address the following requirements:• Transparency and accessibility. The IASB is responsible for adding topics to its agenda after it has surveyed the membership and conducted research on the topic. The proposed agenda items are discussed at IASB meetings, and these meetings are open to the public. IASB meetings are also broadcast and archived on the IASB’s website.• Extensive consultation and responsiveness. The IASB solicits feedback from various constituencies in order to collect information from a wide range of groups. In addition, the IASB will arrange public hearings and field visits as well as set up focus groups to promote discussion. After the IASB has listened to all of these groups, it will adopt suggestions.• Accountability. The IASB will explain its reasons if it decides to omit any non-mandatory steps of the consultative process as described in the Constitution. The trustees are responsible for reviewing and ensuring compliance with the IASB’s procedures and mandates, considering the ISAB’s agenda, and conducting annual reviews of the IASB’s performance (International Accounting Standards Committee Foundation, 2006).Stages of International Accounting Standards Board Due ProcessAccording to the Due Process Handbook, there are six stages to the process, and the trustees are responsible for ensuring that there is compliance at different points throughout the process. The six stages are:Stage 1: Setting the Agenda - The IASB has to consider the following items when deciding whether or not a proposed agenda item will address the users’ needs:• The relevance to users of the information and the reliability of information that could be provided;• Existing guidance available;• The possibility of increasing convergence;• The quality of the standard to be developed;• Resource considering future agenda items, the IASB staff is responsible for identifying, reviewing and evaluating topics that may warrant the IASB’s attention. In addition, there may be new proposals that have risen as a result of a change in the IASB’s conceptual framework. Agenda items are also generated via comments from other interested parties such as other standard are times when the IASB receives requests from constituents to interpret, review or amend existing publications. The staff is charged with compiling a list of these requests, summarizing major and common issues raised, and presenting them to the 2: Project Planning - When adding an item to its agenda, the IASB has to determine if it is feasible to conduct the project alone or jointly with another standard-setter. If it is a joint project, similar due process is followed under both approaches. After considering the nature of the issues and the level of interest among constituents, the IASB may establish a working group at this stage. The Director of Technical Activities and the Director of Research, the two most senior members of the technical staff, select a project team for the project, and the project manager draws up a project plan under the supervision of those Directors. The project team may also include members of staff from other accounting 3: Development and Publication of a Discussion Paper– The IASB normally publishes a discussion paper as its first publication on any major new topic as a vehicle to explain the issue and solicit comments from constituents. If the IASB decides to omit this step, it will state its reasons. In most cases, a discussion paper includes a comprehensive overview of the issue, possible approaches in addressing the issue, the preliminary views of its authors or the IASB, and an invitation to comment. This approach may differ if another accounting standard-setter develops the research papers may result either from a research project being conducted by another accounting standard-setter or as the first stage of an active agenda project carried out by the IASB. In the first case, the discussion paper is drafted by another accounting standard-setter and published by the IASB. Issues related to the discussion paper are discussed in IASB meetings, and publication of such a paper requires a majority vote by the IASB. If the discussion paper includes the preliminary views of other authors, the IASB reviews the draft discussion paper to ensure that its analysis is an appropriate basis on which to invite public 4: Development and Publication of an Exposure Draft– Publication of an exposure draft is a mandatory step in due process. An exposure draft is the IASB’s main vehicle for soliciting feedback from the public. Unlike a discussion paper, an exposure draft sets out a specific proposal in the form of a proposed standard (or amendment to an existing standard). The development of an exposure draft begins with the IASB considering issues on the basis of staff research and recommendations, as well as comments received on any discussion paper, and suggestions made by the SAC, working groups and accounting standard-setters and arising from public education sessions. After resolving issues at its meetings, the IASB instructs the staff to draft the exposure draft. When the draft has been completed, and the IASB has balloted on it, the IASB publishes it for public 5: Development and Publication of an IFRS – After resolving issues arising from the exposure draft, the IASB considers whether it should expose its revised proposals for public comment (. by publishing a second exposure draft.). In considering the need for re-exposure, the IASB will:• Identify substantial issues that emerged during the comment period on the exposure draft that it had not previously considered;• Assess the evidence that it has considered;• Evaluate whether it has sufficiently understood the issues and actively sought the views of constituents;• Consider whether the various viewpoints were aired in the exposure draft and adequately discussed and reviewed in the basis for conclusions on the exposure 6: Procedures After An IFRS Is Issued - After an IFRS is issued, the staff and the IASB members hold regular meetings with interested parties, including other standard-setting bodies, to help understand unanticipated issues related to the practical implementation and potential impact of its proposals. The IASC Foundation also sponsors educational activities to ensure consistency in the application of IFRSs. After a suitable time, the IASB may consider initiating studies in light of:• Its review of the IFRS’s application;• Changes in the financial reporting environment and regulatory requirements;• Comments by the SAC, the IFRIC, standard-setters and constituents about the quality of the Public Sector Accounting StandardsThe International Federation of Accountants (IFAC) is the worldwide organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 155 members and associates in 118 countries, representing more than million accountants in public practice, education, government service, industry and commerce (IFAC, .). The organization, through its independent standard-setting boards, sets international standards of ethics, auditing and assurance, education and public sector accounting. It also issues guidance to encourage high quality performance by professional accountants in business.

我国会计职业道德缺失的传统哲学诠释胡志勇 - 财会月刊, 2006 - 万方数据资源系统摘要: 会计职业道德与会计信息一样也是一种公共产品, 其生产者既包括企业管理者, 会计人员, 注册会计师这些与会计信息生产直接相关的人员, 又包括政府主管部门, 监管部门, 中介机构这些与会计信息生产间接相关的机构. 那么, 作为公共产品的会计信息出现问题后 ...被引用次数：10 相关文章 所有 3 个版本 引用会计信息失真的道德分析雷又生， 耿广猛， 王秋红， 蔡报纯 - 会计研究, 2004 - 万方数据资源系统本文从道德角度分析了会计道德缺失造成信息失真的原因,并在此基础上提出如何建立和恢复诚信为本的会计职业道德的措施:明确新的市场道德准则,缩小道德自由空间,克服领导的短期化行为,建立道德监督评价机制. ...被引用次数：88 相关文章 所有 4 个版本 引用[引用] 提高会计职业道德的思考[J]唐潇泓 - 科技信息(科学教研), 2008被引用次数：12 相关文章 所有 5 个版本 引用会计职业道德问题研究[D]裴俊红 - 2006 - ... 切实提高会计人员职业道德水准。 本文第一部分为引言,总括了对会计职业道德问题研究的国内外现状,并阐述了研究意义。第二部分界定了当今会计职业道德应包括的内容,提出在新的经济条件下会计职业道德应具有的特定的经济功能。第三部分介绍了当前由于会计职业道德缺失给我国 ...被引用次数：7 相关文章 引用 更多会计职业道德教育研究——会计学历教育中的职业道德教育邱吉福， 高绍福 - 当代财经, 2005 - 万方数据资源系统现行会计职业道德的沦丧较大部分是由于职业道德教育的缺失引起的,其中,会计学历教育中的职业道德教育缺失尤为严重,因此,文章确立了会计学历教育在会计职业道德教育中的基础地位,并针对会计职业道德教育在会计学历教育中存在的问题,设计出会计职业道德教育的目标和内容,提出 ...被引用次数：10 相关文章 所有 3 个版本 引用[引用] 当前会计人员职业道德缺失的思考及教育途径[J]周红， 林学明 - 财会探析, 2007被引用次数：12 相关文章 引用会计职业道德探究王静 - 2010 - ... 本文正是在这样的背景下,通过从对道德的溯源,以及对道德、职业道德和会计职业道德概念的探索着手,简要介绍了世界主要国家可借鉴的会计职业道德规范体系并与我国现有的会计职业道德规范体系进行了有针对性的对比研究,进而分析了会计职业道德缺失的现状及造成的危害。本文 ...被引用次数：4 相关文章 引用 更多会计诚信与会计职业道德建设李兰兰 - 山西财经大学学报, 2007 - 万方数据资源系统首先通过对财务信息虚假现象的分析,提出了加强会计诚信与职业道德建设的重要性及必要性,然后对会计职业道德存在的问题和会计诚信缺失的原因进行了剖析,并构建了会计职业道德的内容体系,最后提出了综合治理的解决措施. ...被引用次数：9 相关文章 所有 3 个版本 引用诚信与会计职业道德研究袁学英 - 长安大学学报, 2005 - ... 建设的重要性和紧迫性。其次,通过对道德、职业道德和会计职业道德的系统研究,并结合市场经济条件下的道德观,对会计职业道德的概念予以重新界定,使之在外延上更加完善,并根据重新界定后的概念构建了会计职业道德的内容体系。再次,对会计职业道德存在问题和会计诚信缺失的原因 ...