FINANCIAL ACCOUNTING THEORY (RMIT UNIVERSITY,CRAIG DEEGAN)--CHAPTER3财务会计的政府管制

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FINANCIAL ACCOUNTING THEORY (RMIT UNIVERSITY,CRAIG DEEGAN)--CHAPTER5规范会计理论-概念架构设计为例

• In this chapter you will be introduced to
– the role that conceptual frameworks can play in the practice of financial reporting
– the history of the development of the various existing conceptual framework projects
• Refer to Figure 5.1 in the text for an overview of the Australian Conceptual Framework
Copyright © 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan
for lack of any real framework
Copyright © 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan
5.10
Chapter 5: Conceptual framework projects
5.9
Chapter 5: Conceptual framework projects
Development of frameworks of accounting in the US
• 1961 and 1962 Moonitz, and Moonitz and Sprouse prescribed that accounting practice should be based on current values

财务会计理论课件(第一、二章)

也应反映‛。 ‚每年结账一次总是恰当的，特别是当你和其他人合伙时尤其如此。会计长在，友谊长存。‛
意大利复式记账法的基本特征：
会计的主要目的在于为业主提供所需要的信息
反映业主的所有私有事务和营业事务缺乏会计期间与继续经营的概念
3.现代财务会计发展过程（三个阶段）
（1）会计的法律规章制度形成的阶段（1933-1959年）
2. Accounting Theory ,Ahmed Riahi-Belkoui,上海财经大学出版社 3.现代会计理论，陈令池，立信会计出版社 4.会计理论，薛云奎、钱逢胜，上海财经大学出版社 5.会计理论（英文版）Wolk.H.I,Teatney.M.G（美），东北财经大学出版社 6.会计基本理论比较研究，李孝林等著，北京：科学技术文献出版社， 1977.2 7.魏明海等，会计理论，东北财经大学出版社 8.会计研究，1977 ～ 2011

2.近代会计
复式簿记的出现是会计发展史上的一个里程碑
1494年，近代会计诞生地——意大利卢卡.帕乔利——《关于算术、几何和比例概念》
钱商（Money Merchant）
贷主（Creditor）
借主（Debitor）
‚所有的分录都是复式的，就是说，若你记录了贷方，则你必须同时记录借方‛。
‚不仅买卖双方的姓名需要记录，就是商品的重量、型号和量度也需要记录，此外，商品的价格以及支付的条款
1.对实务有指导意义
现实经济活动中人们普遍采用并被实践证明为有效的会计方法，通常都经历了理论分析、演绎、概括并验证最后推广的过程。如“会计有用论”是对会计信息质量提出的要求，同时也是财务会计概
念框架的理论基础。
2.有助于增强对现实的认识

financial accounting theory

10.8 Be able to outline the major results of capital marncial accounting and disclosure. 10.9 Be aware of debates that challenge long-held beliefs about ‘market efficiency’.
10-1
Learning objectives
10.1 Understand the role of capital markets research in assessing the information content of accounting disclosures. 10.2 Understand the difference between capital markets research (which explores the response of ‘the market’ in aggregate) and behavioural research (which explores the actions of individuals). 10.3 Understand the assumptions of market efficiency typically adopted in capital markets research. 10.4 10.5 Understand the basics of the ‘market model’ as derived from the capital assets pricing model. Understand the difference between capital markets research that looks at the information content of accounting disclosures, and capital markets research that uses share price data as a benchmark for evaluating accounting continued disclosures.

财务会计理论英文课件 (1)

© 2006 Pearson Education Canada Inc.
1-10
Enron, Cont’d.
• GAAP requires amounts due from shareholders be deducted from shareholders’ equity
– Is a limited partnership, owned by Enron officers, a shareholder?
FINANCIAL ACCOUNTING THEORY
• Purpose: To create an awareness of the financial reporting environment in a market economy
© 2006 Pearson Education Canada Inc.
© 2006 Pearson Education Canada Inc.
1-13
ENRON, Cont’d
• Enron records its share of SPE profits
– Investment in SPE xxx Net income xxx SPE profits include increases in fair value of its holdings of Enron shares. Result: Enron includes increases in the market value of its shares in its net income.
– Enron has the cash but debt does not appear on its books
© 2006 Pearson Education Canada Inc.

财会与Financial accounting的联系与区别

财会与Financial accounting的联系与区别当今社会经济全球化日益发展，国家之间的贸易往来日益频繁，为适应这种全球化的趋势，各国的会计准则都在一次次的改革中不断向国际会计准则靠拢，国家之间的会计准则差异日益缩小。

本学期我们分别学习了中国的财务会计和英国的财务会计，对两国会计准则上的联系与区别有一些个人的理解，也深刻感受到了蕴藏在会计准则之后的两国文化和思维方式的差异。

首先谈谈二者的联系。

随着商品经济的发展，企业组织形式、组织结构和经济活动越来越复杂，企业经营管理水平越来越高，企业的经营权和所有权逐渐分离，在企业外部形成了直接和间接的利益相关者。

他们不参与企业的经营管理，但都是企业会计信息的外部使用者，他们主要通过企业定期递送或发布的财务会计报告中了解气的的财务状况和经营成果。

财务会计就主要服务于这些利益相关者，为他们提供有用的信息。

这是两国的财务会计共通的地方。

并且在大部分的业务处理上两国都是相似的，只有细微的区别。

其次说说二者的区别。

在我看来，中英两国财务会计的主要区别在于文化差异，英国人比较保守，而且思维不如中国人复杂。

例如，英国资产负债表会将固定资产列在前面而中国资产负债表是将流动资产列在前面的。

英国的会计科目比中国的少，分类没有中国的细。

例如，中国的期间费用会分为管理费用、财务费用、销售费用，而英国的费用一般都是直接以那项费用命名，如rent,electricity等等，直接计入当期损益，没有那么多分类。

在会计处理上也比中国的简单、直接很多，例如产品的销售成本都是倒轧出来的，不考虑库存商品或材料的自然损耗，不像中国的处理那么细致。

以上就是我对中国和英国财务会计关系的一些粗浅的理解，它们之间更深刻的关系留待从以后的学习中获取。

会计理论3概要

• 现代管理会计产生于上个世纪的20年代，由于泰罗制度在现实中的广泛应用，会计如何为提高企业的生产和工作效率服务，开始提到议事日程，同时“标准成本”、“差异分析”、“预算控制”等与科学管理直接联系的计划、控制方法开始引入到会计中来。在当时就有人把这些内容综合起来，称之为管理会计。如1922年奎因斯坦出版的《管理会计：财务管理入门》，1924年出版的麦金西的《管理会计》，但是这些都没有得到当时学术界的广泛认可。直到第二次世界大战结束后，由于公司规模的扩大，公司的复杂程度越来越高，而且伴随计算机技术的发展，管理会计正式的从财务会计中分离出来，成为一门独立的学科。
沃克和泰利美国会计学会
把会计理论定义为基本假定、定义、原则和概念———以及多少我们能够加以衍生的名词———他们用来作为立法机构制定政策的指导,并指引会计报告和财务信息。
会计理论是识别会计领域以便从中得到有用的结论
实证会计理论
Watts和Zimmerman.等会计理论的目标是解释和预测会计实务
• 按照研究方法的不同可以分为规范会计理论和实证会计理论(演绎法和归纳法);按照推理方式分类，会计理论又可以分为演绎推理和归纳推理。
3.2.1按研究对象进行分类
1. 财务会计理论（Financial Accounting Theory）
• 财务会计理论，顾名思义，是研究财务会计（Financial Accounting）学科领域的理论。到目前为止，大多数的会计文献和会计理论研究都是关于财务会计理论的研究。
《会计理论结构》、《公司会计准则导论》
认为会计的重心是收益，强调收益以及配比原则在会计中的重要地位
爱德华兹和贝尔（ Edwards and
Bell）
《企业收益的理论和计量》

斯科特财务会计理论PPT课件第一章

• E.g., 2007-2008 market meltdowns
– Lack of transparency of asset-backed securities – Excessive risk encouraged by off-balance-sheet activities – Excessive risk encouraged by manager compensation
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1.10 The Fundamental Problem Of Financial Accounting Theory
• The best measure of net income to control adverse selection not the same as the best measure to motivate manager performance
– Fair value accounting for financial instruments
• Complicated by liquidity pricing
– High leverage of financial institutions
• Off-balance sheet financing liabilities • Use of expected loss notes to avoid consolidation of
• Response of standard setters
– Stopgap measures in response to government pressure
• Fair value accounting guidance during liquidity pricing • Increased use of internal estimates (value-in-use) • Increased use of cost-based valuation

斯科特财务会计理论PPT课件第一章

– New accounting standards
• Consolidation • Derecognition
– Increased disclosure – Response of standard setters considered in greater
detail in Chapter 7
• Response of standard setters
– Stopgap measures in response to government pressure
• Fair value accounting guidance during liquidity pricing • Increased use of internal estimates (value-in-use) • Increased use of cost-based valuation
• Lower of cost or market • Ceiling tests
• Current value accounting
– Current value accounting writes up and down
• Increased conservatism in recent years
• Liquidity pricing
– Counterparty risk
>> Continued
1-5 Copyright © 2012 Pearson Canada Inc
Market Meltdowns, 2007-2008 (continued)
• Financial accounting issues leading up to the market meltdowns

FINANCIAL ACCOUNTING THEORY (RMIT UNIVERSITY,CRAIG DEEGAN)--CHAPTER2财务报告环境

Copyright © 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan
2.6
Chapter 2: The financial reporting environment
Use of highlight statements
Copyright © 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan
2.9
Chapter 2: The financial reporting environment
Development of accounting practice: first documented use
Copyright © 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan
2.8
Chapter 2: The financial reporting environment
Examples of management accounting information
• Changes to accounting standards or new standards affect the numbers within financial reports (profits, net assets)
• users should ideally have sufficient knowledge to assess effect of changes to regulations

Financial Accounting Theory (7)

Copyright © 2015 Pearson Canada Inc.
7-8
7.4 Financial Instruments
• Definition
– A contract that creates a financial asset of one firm and a financial liability or equity instrument of another firm
• Recognition is sooner than under historical cost
• Increases in value recognized when realized under historical cost
Copyright © 2015 Pearson Canada Inc.
• After acquisition, most liabilities valued at amortized cost
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7.5.3 The Fair Value Option
• Under IFRS 9, firm may designate financial assets/liabilities at acquisition as valued at fair value to reduce a mismatch.
• Barth, Hodden, and Stubben (2008)
– IFRS 9 requires own credit risk gains/losses to be included in OCI
Copyright © 2015 Pearson Canada Inc.

Financial Accounting Theory

Copyright © 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan
4.11
Chapter 4: Accounting for changing prices
Calculating indices
4.12
Chapter 4: Accounting for changing prices
Performing current purchase power adjustments
• All adjustments are performed at the end of the period
Financial Accounting Theory
Copyright © 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan
4.1
Financial Accounting Theory
Craig Deegan
Chapter 4 Normative theories of accounting - the case of accounting for changing prices
Slides written by Michaela Rankin
Copyright © 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan
• literature then moved towards current cost accounting

西方财务会计第一章

第一章：通用目的财务报告的目标
目标：向现时和潜在的投资者、债权人及其求权、经济资源及对其要求权的变动等
第二章：报告主体（待完成发布）有用财务信息的质量：相关性：预测、反馈价值、重要性第三章：有用财务信息的质量特征真实可靠性：完整、中立、无差错提升质量的特征：可验证、可比、及时、易懂
续
• 二、会计基本原则 • 公认会计原则（Generally Accepted Accounting Principles ，GAAP） • 是会计工作的规范或规则，包括两个层次： • 会计基本原则：对会计信息形成过程的总体要求（如前述概念结构）。 • 会计准则（Accounting standards）：具体业务处理规则
第二节美国会计准则演进和财务会计概念框架
一、美国公认会计准则的演进 1、会计程序委员会（CAP，1936年－1959） 2、会计原则委员会（APB，1959－1973年） 3、财务会计准则委员会（FASB，1973年开始至今）（1）《财务会计概念公告》（Statements of Financial Accounting Concepts）， • （2）《财务会计准则公告》（Statements of Financial Accounting Standards）， • （3）《解释》（Interpretations）， • （4）《技术公报》（Technical Bulletins）。 • • • • •
续
• 二、财务报告概念框架 • 1、有助于国际会计准则理事会制订财务报告准则及对现有准则的审定和修订； • 2、有助于国际会计准则理事会促进会计规范和会计准则的国际协调，为减少国际会计准则中会计处理方法的选择提供基础； • 3、有助于各国会计准则制订机构制定会计准则； • 4、有助于采用国际会计准则编制财务报表，以及处理在国际会计准则中尚未明确的一些问题； • 5、有助于审计人员就财务报表是否依据国际会计准则发表审计意见； • 6、有助于报表的使用者了解和分析依据国际会计准则编制的会计报表； • 7、对国际会计准则理事会如何制订国际会计准则感兴趣的人提供相关信息。

财务会计理论—Introduction (Student)2015 to print..

a) b) c) d) e) f) g) h) state the purpose of presentation accurately and clearly demonstrate an thorough understanding of topic and relevant concepts organize materials in a logical and coherent way support arguments with plenty evidences manage presentation time well with steady pace maintain constant eye contact without much reference to prepared materials appear to be enthusiastic, confident and professional encourage discussions and interaction to promote learning
Deadline Is Deadline!!!!
14
Coordination matters
• Please print the PowerPoint notes before coming to class (or bring your own laptops). • If you need to switch your mobile on, please engage your phone talks outside the classroom. • Absolutely no communication during exam. We will use randomized seating plan, • No make-up exam (unless you apply for leave using formal procedure) • Stick to deadlines • Peer evaluation to ensure free riders got punished.

财务术语#中英文对照：Finance和Accounting专业必备单词

财务术语#中英文对照：Finance和Accounting专业必备单词金融会计专业一直备受中国留学生青睐。

相对其他专业，它虽然对于申请者的要求比较高，但专业极高的就业率及客观的薪资也成为吸引广大申请者的重要原因之一。

背会了以下这些单词，学Financial Accounting的小伙伴们就再也不用蛋疼了~！Part 1 会计与会计理论会计 accounting决策人 Decision Maker 投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计 Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report 流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本Contributed Capital留存收益Retained EarningPart 2 会计循环会计循环 Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录 Adjusting entries结帐 Closing entriesPart 3 现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement 银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping pointnt商业折扣Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method 备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据 Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse 拒付费 Protest fee comPart 4 存货存货 Inventory商品存货 Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格 F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法 Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法 Retail method成本率 Cost ratioPart 5 长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method 权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortizationpart 6 固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用 Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease paymentsPart 7 无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权 Leasehold摊销 AmortizationPart 8 流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法 Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability methodPart 9 长期负债长期负债Long-termLiabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loanPart 10 业主权益权益 Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本 Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy 宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend 股票股利 Stock dividend拨款 appropriationPart 11 财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-stepPart 12 财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念 All-resources concept直接交换业务Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activitiesPart 13 财务报表分析财务报表分析 Analysis of financial statements比较财务报表Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率 Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率 Accounts receivable turnover 流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratioPart 14 合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost methodPart 15 物价变动中的会计计量物价变动之会计Price-level changes accounting 一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数 Wholesale price index 货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses。

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– Opportunistic and Efficiency views
2
Positive Accounting Theory (PAT)
• Broad definition
– A theory that is in contrast to normative accounting theory
• Normative: what should be • Positive: what actually is
• Narrow scope
– Studies “that examines the determinants and consequences of accounting choice” (Fields et al. 2001) – Competing with EMH-based studies
10
Full-cost vs. Successful-efforts Methods
Site 1 2 3 4 5 Cost of acqui. and explor. $1m $1.2m $2m $0.5m $1.3m Resource discovered? No No Yes Yes No Assume capitalized cost is amortized in five years using straight-line method.
Full-cost property cost $6mil. Successful effort property cost $2.5mil.
0 1 2 3 4 5 Expenses (full cost) -0- (1.2m) (1.2m) (1.2m) (1.2m) (1.2m) Exp. and loss (succ. effo.) (3.5m) (0.5m) (0.5m) (0.5m) (0.5m) (0.5m)

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