财务论文的英文参考文献大全
财务是非常有前途的一个职业,也是一个很容易规划自己发展路径的职业。下面是我为大家整理的财务论文英文参考文献，欢迎阅读。
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会计论文外文参考文献
会计论文外文参考文献都有哪些呢？下面是我整理的会计论文外文参考文献，欢迎参考借鉴！
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[7]刘勇.我国企业社会责任会计信息披露研究[D].西北大学 2013.
[8]周新颖.我国煤炭行业上市公司社会责任会计信息披露研究[D].南华大学 2011.
[9]刘尚林.公梅.企业社会责任会计信息披露模式的选择[J].财会月刊.2009(36)：68-71.
[10]金曼.我国社会责任会计核算体系的研究[D].上海海事大学 2013.
[11]陈锡江.企业社会责任成本研究[D].西南财经大学 2010.
[1]吴水澎，陈汉文，邵贤弟.企业内部控制理论的发展与启示[J].会计研宄，2000(5)：2-8.
[2]林钟高，郑军.基于契约视角的企业内部控制研究[J].会计研宄，2007 (10)： 53-60.
[3]杨雄胜.内部控制理论研宄新视野[J].会计研宄，2005(07)： 49-54+97.
[4]林斌，饶静.上市公司为什么自愿披露内部控制鉴证报告.一基于信号传递理论的实证研宄[J].会计研究，2009 (2)： 45-52.
[5]刘志梧，许良虎.内部控制概念口径分析及内部控制评价指标框架构建[J].财会月刊，2012 (04)： 52-53.
[6]池国华.中国上市公司内部控制指数的功能定位与系统构建[J].管理世界，2011(06)：172-173.
[7]李斌.上市公司内部控制评价研究[J].统计与决策，2009(22)： 176-178.
[8]孙志梅，李秀莲，王昕.基于AHP法的国有企业内部控制评价指标体系构建[J].财会通讯，2012 (19)： 23-25.
[9]蔡吉甫.我国上市公司内部控制信息披露的实证研究[J].审计与经济研宄，2005(02)：85-88.
[10]杨有红，毛新述.自愿性内部控制信息披露的有用性研宄[A].中国会计学会内部控制专业委员会.首届内部控制专题学术研讨会论文集[C].中国会计学会内部控制专业委员会，2009: 13.
[11]黄新銮，梁步腾，姚杰.中美内部控制法律框架的比较与借鉴[J].会计研宄，2008(9)： 88-91.
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管理会计是指通过一系列专门方法，利用财务会计提供的资料及其他资料进行加工、整理和报告，并帮助决策者作出各种专门决策的一个会计分支，还在苦恼管理会计的论文参考文献搜索哪些比较实用，就看看我为你们搜集整理出来的管理会计论文参考文献实用范例吧，希望对你有帮助。
[1] 邓桂清. 走出财务管理、管理会计、成本会计内容重叠的困惑[J]. 中国集体经济. 2010(10)
[2] 刘明. 试析管理会计学科体系的重构[J]. 科技资讯. 2009(34)
[3] 胡玉明，叶志锋，范海峰. 中国管理会计理论与实践：1978年至2008年[J]. 会计研究. 2008(09)
[4] 宫昕璐，张媛. 管理会计理论研究综述[J]. 财会通讯(学术版). 2008(04)
[5] 高晨，汤谷良. 管理控制工具的整合模式：理论分析与中国企业的.创新--基于中国国有企业的多案例研究[J]. 会计研究. 2007(08)
[6] 余绪缨. 关于培养高层次管理会计人才的认识与实践[J]. 财会月刊. 2007(22)
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International Financial Accounting
This 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 process.
Overview
The International Accounting Standards Board
Multiple, 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 standard.
Organization of the International Accounting Standards Board
The 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 board.
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 world.
International Accounting Standards
The 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,n.d.).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 standards.
Application
Due Process
There 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, 2006.
The 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 Process
According 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 constraints.
When 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 setters.
There 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 IASB.
Stage 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 standard-setters.
Stage 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 paper.
Discussion 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 comments.
Stage 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 comment.
Stage 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 (i.e. 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 draft.
Stage 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 IFRS.
Viewpoint
International Public Sector Accounting Standards
The 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 2.5 million accountants in public practice, education, government service, industry and commerce (IFAC, n.d.). 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.
