国际会计2
国际会计第二章会计模式通论
比利 法国准 时准 则法国 则比 个别报 利时 表和一 报 表 些合并
报表
德国 准则
意大利 准则
1.德国个别 意大利个 和合并报表， 但一些大型 别报表
上市公司合 或非上市 并报表除外
公司合并
日本准 则日本 个别报 表和大 多数合 并报表
2.奥地利个 报表 别报表
属
体系 例
图2-2 诺比斯对财务报告实务的改进后分层次分类
故会计模式可简括地表述为会计实践的示范形式， 它是对已定型的会计实务的概括和描述，而并不排除属于 同一模式的各国（和各地区）会计实务中仍存在某些非基 本性的差异。不同的会计模式则是就其基本特征的差异而 相互区别的。
2.1 环境因素与会计模式
每个国家的会计实务都是其经济、政治、社会、法律、 地理、文化等环境因素之间相互作用的结果。这些环境因 素的不同组合，导致了各种不同的会计模式。
注：*独立后为津巴布韦
现列示耐尔---傅朗克1973年和1975年的披露分组（见
表2-5、表2-6），从中可以看出其不稳定性。
表2-5
耐尔―博朗克的披露分组（1973年）
第一组
第二组
澳大利亚
玻利维亚
巴哈马
德国
斐济
印度
牙买加
日本
肯尼亚
巴基斯坦
新西兰
秘鲁
爱尔兰
西班牙
罗得西亚
巴拉圭
新加坡
南非
特立尼达和多尼哥
班 牙
国
利 时
大 利
国
典
亚
图2-1 诺比斯根据财务报告惯例对会计实务体系的分类
诺比斯在1998年改进了上述分类系统，主要是：
（1）在研究中主要关注的不再是不同的国家，而是提 供财务报告的公司；
国际会计学内容解读
国际会计学内容解读国际会计学是研究国际财务报告和国际会计标准的学科，主要关注跨国公司的财务信息披露和财务报告准则。
在全球化的背景下，国际会计学变得越来越重要，因为它可以提供跨境交易的透明度和准确性。
国际会计学的研究内容主要包括国际财务报告准则、国际会计规范和跨国企业财务管理等方面。
首先，国际财务报告准则（International Financial Reporting Standards，IFRS）是国际会计学的重要内容之一。
IFRS是国际会计准则理事会（International Accounting Standards Board，IASB）制定的全球通用会计准则，被全球各地的上市公司和金融机构广泛采用。
IFRS的制定旨在提高财务报告的透明度和可比性，保护投资者的权益。
IFRS与传统的国内会计准则存在一些不同之处，主要体现在准则的灵活性和全球适用性。
国际会计学的研究内容之一就是探讨IFRS在不同国家和地区的应用效果和实施挑战，以及IFRS与国内会计准则之间的差异和融合。
其次，国际会计规范（International Accounting Standards，IAS）也是国际会计学的重要内容之一。
IAS是IASB以前制定的国际会计准则，被一些国家和地区的企业采用。
国际会计学的研究内容之一就是探讨IAS与IFRS之间的联系和差异，以及IASB在发展国际会计准则过程中的经验教训和挑战。
最后，跨国企业财务管理也是国际会计学的重要研究领域之一。
随着全球化的推进，越来越多的企业开始从事跨国经营活动，跨国企业财务管理面临着许多挑战。
国际会计学的研究内容之一就是探讨跨国企业财务管理的理论和实践问题，包括跨国投资决策、外汇风险管理和国际税务规划等方面。
在国际会计学的研究领域中，还有一些其他重要的内容，如国际会计教育和职业道德等。
国际会计教育是指培养具备全球视野和专业能力的国际会计人才，帮助他们适应全球化的会计环境。
国际会计准则（1～41）中英文目录对照
国际会计准则（1～41）中英文目录对照国际会计准则（1～41）中英文目录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现金流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重大差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表日后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、厂场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收入》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费用》24.IAS24：Related Party Disclosures《IAS24——关联方披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对子公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions《IAS30——银行和类似金融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——金融工具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终止经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——无形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——金融工具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中文版文件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中文版，国际会计准则在2008年做了更新，中文版不知道是否同步更新，这个对于会计从业人员的帮助很大，在网上找了很久中文版都是2003的老版本，不知道楼主上传的版本对我是否有用。
最新国际会计准则ias2
《国际会计准则第2号-存货》目录一、概述二、目标三、范围四、定义五、披露六、生效日期一、概述二、目标本号准则的目标，是对历史成本制度下存货的会计处理作出规定。
作为一项资产所要确认并且需要结转到有关收入被确认时为止的成本金额，是存货会计的主要课题。
本号准则对成本的确定及其随后费用的确认，包括其减记到可变现净值等，提供实务方面的指导。
此外，本号准则还对费用分配到存货所采用的成本计算方法提供指导。
三、范围1．本号准则适用于按历史成本制度编制的财务报表对存货的会计处理，但不包括对如下项目的会计处理：（1）根据建筑合同所产生的在建工程，包括与此直接有关的劳务合同（见《国际会计准则第11号-建筑合同》）；（2）金融工具；（3）诸如牲畜、农产品、林产品、矿产品之类的生产者存货，在一定程度上它们是根据某些行业已经良好建立的实务按可变现净值加以计量的。
2．本号准则替代于1975年批准的国际会计准则第2号“在历史成本制度下对存货的估价和呈报”。
3．第1（3）段所提到的存货，在生产的某些阶段是用可变现净值加以计量的。
例如，当农作物已经取得丰收或矿产品已经得到提炼并且根据远期合同或政府担保销售不成问题，或者当存在着同类市场而可以忽视销售失败的风险时，就会发生这种情况。
这些存货不属于本号准则的范围。
四、定义4．本号准则所使用的下列术语，其规定的含义如下：存货，是指：（1）在正常经营过程为销售而持有的资产；（2）为这种销售而处在生产过程中的资产；（3）在生产或提供劳务过程中需要消耗的以材料和物料形式存在的资产。
可变见净值，是指在正常经营过程中估计销售价格减去完工和销售估计所需费用后的净额。
5．存货包括为再售目的而购入和持有的货物，例如包括由零售商购入并且为了再售而持有的商品，以及为了再售而持有的土地和其他不动产等。
此外，存货还包括企业已经生产完毕的制成品、正在生产的在制品和在生产过程中等待使用的材料和物料等。
在提供劳务的情况下，存货包括了如第16段所描述的劳务费用，对此费用企业尚未确认有关的收入（见《国际会计准则第18号-收入》）。
国际会计第2讲会计惯例和财务报表的国际比较精编版
财务报表的国际比较
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财务报表的国际比较
4.在财务报表中披露企业的社会责任 社会责任披露的内容，大致包括以下领域：(1)环境；(2)就业机会；(3)人事；(4)参与社区活动；(5)产品的性能和安全；(6)企业行为；(7)商业道德。绝大部分企业只是披露其中的部分内容。 对社会责任披露的另一争论是：对企业有关社会责任的投入产出应该侧重定量反映还是提倡定性披露。 投入：指特定社会责任项目的实际举措，如控制空气污染装置、职工安全保护等； 产出：指这些举措所产生的实际后果，如空气污染和职工工伤事故的减少程度等。
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会计惯例的分项国际比较与协调趋同
(二)有价证券计价 短期投资中，对于有市场报价的证券，如按历史成本计量，西方国家普遍采用成本与市价孰低规则，但有些国家的会计惯例，只是在市价的低幅大到足够的程度时，才允许采用这一规则，而且有分项采用还是分类采用之别。 根据IAS 39《金融工具：确认和计量》(1998年12月)，对为交易而持有的有价证券，在初始计量后，应按公允价值后续计量，并将公允价值的变动计入各期损益。
财务报表的国际比较
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财务报表的国际比较
３.增值表始创于西欧，也流行于西欧 表2-2简示英国帝国化工公司编制的增值表的表式(表中的数字是任意假设的)。 增值表是一种反映社会责任和分配关系的报表，它由两部分组成： 第一部分从销售收入中减去外购材料和劳务，得出增值额； 第二部分将增值额分配给各有关方面如雇员、政府、出资者、企业(作为内部积累重新投入企业)等。
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会计惯例的分项国际比较与协调趋同
(十)库存股份是否从股东权益中减除 这是存在于美国、加拿大等北美国家与欧洲大陆国家之间的国际差异。 (十一)是否提留法定公积和任意公积 这是美国和英联邦国家与欧洲大陆国家和日本的会计惯例中的一大差别。
第六章 国际会计准则委员会2
（二）新的组织架构 1、提名委员会。 成立于1999年12月，其主席由前美国证 券交易委员会（SEC）主席阿瑟.利维特 （Arthur Levitt）担任。其主要职责是任
命受托人会的首批成员。
2、受托人会。 受托人会作为IASC的管理与监督机构， 其主要职责是 负责任命IASB 、准则咨询 委员会及常设解释委员会，为IASC筹集 资金，对IASC运作的效率进行监控，对 IASC的预算进行审批及负责修改章程及 其他一切与国际会计准则制定相关的、 非技术层面的工作。
2、基本目标 （1）本着公众利益，制定并发布在编 制财务报表时应遵循的会计准则，并推 动这些会计准则在世界范围内被接受和 遵守； （2）为改进和协调有关财务报表列报 的规则、准则和程序，广泛的开展工作。 这标志着IASC已经趋向于 把建立“全球
会计”作为它的目标了，但还没有作出 十分明确和坚定的表述。
3、国际会计准则理事会（IASB）。 2001年1月成立，其主席由英国会计准则 安排和有关技术问题的项目规划，包括 国际财务报告准则（IFRS）和征求意见 稿的起草与公布；常设解释委员会解释 公告的最终批准，对重大项目公布原则 公告草案或其他讨论性文件，以公开征 求意见，成立指导委员会为重要项目提 供咨询等。
转变成IASB作为“全球会计准则”的“制定 者”的身份，并将致力于各国会计准则与
变化之三：准则的称谓（P167）
改组前发布的准则称为“国际会计准则” （IAS） 改组后发布的准则称为“国际财务报告准 则”（IFRS）
变化之四：准则的规范对象（P186）
IASC所发布的IAS，主要以工商企业的交 易和事项为主要的规范对象。 从IASB的工作计划看，IFRS规范对象的 范围有所扩大，除工商企业外，还为特 定行业的交易和事项作规定要求，如银
国际会计第二章练习题
• 2. Which organizations of China are included in IOSCO? • A. The Securities Association of China (SAC) • B. China Securities Regulatory Commission • C. Shanghai Stock Exchange • D. Shenzhen Stock Exchange
• 3. International organization of securities commissions is often perceived as the “rich man’s club”. (Ｘ)
• 4. From a global level, the number of companies reporting under IFRS indicates that accounting harmonization is already very successful. (Ｘ)
• 2. Which supranational organizations are engaged in accounting harmonization? (ABCDE ) • A. IASC • B. IFAC • C. IOSCO • D. UN • E.OECD
• 5. Which of the following is typically included in an accounting conceptual framework? (ABCDE ) • A. A statement of aims or objectives of financial accounting. • B. Targeted users of financial statements • C. limitations of financial statements • D. Financial accounting statements that ought to be issued • E. Qualities and characteristics of good financial Accounting.
国际会计学第六版chapter2
8
Development (contin)
Taxation
Must companies record revenues and expenses in their accounts to claim them for tax purposes?
Are financial accounting and taxation the same? Or are they different?
19
Code law accounting
Legalistic orientation, opaque with low disclosure
Alignment between tax and financial accounting
Accounting standard setting in public sector
Helps analyze whether these systems are converging or diverging.
Are a way of viewing the world.
Reveals what group members have in common, and
What distinguishes groups from each other
Extensive disclosures.
Banks
Conservative earnings for creditor protection. Less extensive disclosures.
Choi/Meek, 6/e
6
Development (contin)
Legal system
国际会计准则第2号
国际会计准则第2号目标本号准则的目标，是对历史成本制度下存货的会计处理作出规定。
作为一项资产所要确认同时需要结转到有关收入被确认时为止的成本金额，是存货会计的要紧课题。
本号准则对成本的确定及其随后费用的确认，包括其减记到可变现净值等，提供实务方面的指导。
此外，本号准则还对费用分配到存货所采纳的成本运算方法提供指导。
范畴1.本号准则适用于按历史成本制度编制的财务报表对存货的会计处理，但不包括对如下项目的会计处理：（1）按照建筑合同所产生的在建工程，包括与此直截了当有关的劳务合同（见国际会计准则第11号建筑合同）；（2）金融工具；（3）诸如牲畜、农产品、林产品、矿产品之类的生产者存货，在一定程度上它们是按照某些行业差不多良好建立的实务按可变现净值加以计量的。
2.本号准则替代于1975年批准的国际会计准则第2号在历史成本制度下对存货的估价和呈报.3.第1（3）段所提到的存货，在生产的某些时期是用可变现净值加以计量的。
例如，当农作物差不多取得丰收或矿产品差不多得到提炼同时按照远期合同或政府担保销售不成咨询题，或者当存在着同类市场而能够忽视销售失败的风险时，就会发生这种情形。
这些存货不属于本号准则的范畴。
定义4.本号准则所使用的下列术语，其规定的含义如下：存货，是指：（1）在正常经营过程为销售而持有的资产；（2）为这种销售而处在生产过程中的资产；（3）在生产或提供劳务过程中需要消耗的以材料和物料形式存在的资产。
可变见净值，是指在正常经营过程中估量销售价格减去完工和销售估量所需费用后的净额。
5.存货包括为再售目的而购入和持有的物资，例如包括由零售商购入同时为了再售而持有的商品，以及为了再售而持有的土地和其他不动产等。
此外，存货还包括企业差不多生产完毕的制成品、正在生产的在制品和在生产过程中等待使用的材料和物料等。
在提供劳务的情形下，存货包括了如第16段所描述的劳务费用，对此费用企业尚未确认有关的收入（见国际会计准则第18号收入）。
国际会计协调中面临的困难(2)
国际会计协调中的问题及解决策略（2）3 目前我国会计协调中面临的困难3.1国际上国际会计协调中面临的困难国际会计协调已经有条不紊的展开了，而且有着更多的国家已经意识到国际会计协调的重要性，但是，国际会计协调的成功还需要一段艰辛的历程，因为各个国家有着他们独立而完善的，符合他们国家的人文、历史、法律和经济发展，如果进行国际会计协调，必定会抛弃他们原本已经具有的一些原则，而每一个国家都致力于维护属于自己的准则和利益。
国际会计协调并没有支配地位，无法强制执行，所以，国际会计协调的成功困难重重。
3.1.1国际会计准则中存在的选择性削弱了准则的统一性国际会计准则要求统一性，因为只有统一的准则才能建立一个统一的国际市场。
但是，国际会计准则委员会在初期制定的会计准则主要是由几个大国准则的结合物，虽然说，这样的准则的选择空间很小，某种程度上符合了国际会计准则的统一性。
但是，随着越来越多的国家参与到国际会计协调中来，这个初期的规则显然并不能合适所有的国家。
因此，随着随着国际会计准则委员会的发展，“可比性计划”被提上议程，对初期提出来的准则做出了修正，规定了两种可能和可供参考的方法。
此外，由于各国的大环境不同，国际会计准则也必须有一些可供选择的条款，而选择性与统一性是相互矛盾的，在某一定程度上限制和削弱了国际会计协调的进程。
3.1.2美国挑战国际会计准则委员会阻碍了国际会计协调美国是现今世界上在会计方面最为先进的国家，在未来的一段时间内，美国也将同样保持着在会计方面的优越性，而且美国在各个领域都有着明显的侵略性，所以，国际会计协调在美国的进行变得非常困难。
即使是上世纪九十年代面对市场的压力而不得不有所改变，但这不是根本性的，那种不合作的态度仍然存在。
2000年美国的证券会计师协会更是提出了十个不实用国际会计准则的理由，表明了美国对于国际会计协调的态度。
因为美国在国际市场中占据了一个非常重要的位置，所以，他对于国际会计协调的不合作，同样对国际会计协调的完善造成了阻碍。
国际会计准则2—股份支付下的会计计量【外文翻译】
外文翻译外文题目Accounting for share-based payment under NZ IFRS2 外文出处University of Auckland business review,spring2005,V ol,issue2,p39-46外文作者David Emanuel原文：Accounting for share-based payments under NZ IFRS-2I n essence this Standard deals with three primary issues. The first is where “payment” is by the issue of shares or other f orms of instrument. The second is where there is a cash payment, but the amount is derived from share values or a change in share values. And the third is where the provider of goods or services to an entity has a choice about whether he or she gets paid in cash or shares.As a practical matter, the major effect of this standard is on remuneration. Employees may receive part of their remuneration in restricted shares, share appreciation rights, or via share options. In the case of restricted shares the employee may not have to pay “fair value” for the shares. Schemes based on share appreciation involve the employee (eventually) receiving cash that is tied to changes in share prices. In the case of share options, the normal arrangement is that no money is exchanged when the option is granted, and if the option is exercised the grantee (i.e., the employee) pays the exercise price for the new shares that are issued.This article concentrates on the share option accounting, as share options are an international and pervasive form of remuneration, because share options have come in for some criticism, and options involve the use of equity instruments. It is important to note at the outset that some share-based payment schemes will involve the recognition of a liab ility, rather than the recognition of an item that affects “equity”. What are employee share options?A share option gives its holder the right but not the obligation to buy shares in thegranting company, on or before a specified date, and at an agreed price. For example, an employee might be given, at the “grant date”, the right to buy 1,000 shares in Company A at an exercise price of $5 per share, but only after a three-year time period (of waiting, while continuing to be employed) and only over the following two years. Technically, the option is a warrant, as most of the time new shares are created when the options are exercised. Senior employee share options (i.e., executive share options) agreements often have complicated performance aspects associated with them, for example the options can only be exercised if accounting rates of return reach certain targets, or provided the price of the shares on the share market exceeds some benchmark price by vesting date. Sometimes the exercise price might also ch ange. For example, the exercise price might increase at the company’s equity cost of capital, less dividends, each year, or the exercise price might be tied to an international industry index, like the Morgan Stanley Telecommunication Index, which might be appropriate for assessing the performance of companies like Telecom.Some companies issue restricted shares, but in a way that the shares are really options in disguise. For example a senior manager might be issued shares, which he or she has paid for through a loan made by the company to the employee. There is likely to be a restriction on the shares, for example they may not vest until say three years from grant date. However, the manager also holds a put option written by the company, with an exercise price equal to the subscription price of the shares. In sum, if the share price falls, the manager puts the shares back to the company, receives the cash, and pays off the loan. If the share price rises the manager throws the put away. Effectively the manager owns shares and a put, and has a loan from the company. It can easily be shown that this is equivalent to a call option, so executive stock option accounting would be applied even if this is not “technically”an option.In many practical cases options are issued with an exercise price that is close to the share price at the time of the initial grant. That is, options are frequently issued “at the money”. When the share price exceeds the exercise price the option is described as being “in the money”, and t he difference between the share price and the exercise price is described as the option’s intrinsic value. When the share price is less than theexercise price the option is “out of the money”, and the intrinsic value of the option is zero.Impact on compa nies’ profitsThe impact on New Zealand companies’ profits is likely to be quite small as typically employee options outstanding, if any, are a very small proportion of the total ordinary shares outstanding –in the order of 1% or 2% at most. However, in the US, and particularly in certain sectors of the economy, the impact of expensing options will be large. A Bear Stearns’ research team estimated that the impact on companies in the Standard and Poor’s 500 index would be to slice five percent off post-tax net income if those companies had expensed options in 2004. For the top 100 companies on the Nasdaq the impact would be 22% on average. The report indicated that Intel’s net income would have dropped 17% if it had expensed employee stock options and Cisco’s profit would have fallen 24%. Unsurprisingly, the information technology sector companies have been strongly opposed to expensing stock options. So have biotechnology companies. Many of the companies in these sectors will be start-ups, will have negative cash flow and hence will need to go back to financiers from time to time, and will rely extensively on options in remunerating employees. Those companies would not be enamoured with the prospect of reporting even bigger losses as a consequence of expensing options, as they might feel it will impact on their bility to raise additional capital. Further, they have argued that there is no satisfactory way to determine the fair value of the options in the first place.What does the new standard require?IFRS-2indicates that there is an amount that ought to be recognized as an expense. The expense is based on the fair value of the services provided, and if that cannot be done the expense is based on the fair value of the options granted. As it is virtually impossible to assess the fair value of the services provided by the employee, the normal method of determining expense is therefore going to be the fair value of the options actually granted. That is easier said than done, and some of the issues associated with the valuation of employee options are dealt with below.Paragraph 15 tells us over what period the expense associated with the options isrecognized. This is determined to be the vesting period, which in many New Zealand cases is the first two or three y ears of the option’s life. For example when Pumpkin Patch Limited made its initial public offering (IPO) in June 2004, about two million options were issued to senior employees with a vesting period of three years and an exercise period of the following two years. In essence the executives could exercise the options any time between June 2007 and June 2009, provided the market-based performance hurdle was reached. In that case the exercise price was the IPO price, but the options can only be exercised as long as the share price increased by Pumpkin Patch’s equity cost of capital, less dividends, over the vesting period. My estimate of the fair value of these options at grant date, each one of which converts into one share if exercised, is about $0.306 each. In aggregate this translates into a total expense of $600,000 to be recognized over the vesting period –say $200,000 per annum. In practice this calculation would actually be based on the expected number of options to be exercised, rather than the total number, as some options will lapse if employees resign, die, are made redundant, or are dismissed with cause. And obviously the expected number of options to be exercised could change over the vesting period, depending on what the share price was doing. For example in the case of Pumpkin Patch the share price at the time of writing is about $2.75 so the options are “deep in the money” but there is another two years to run before the options vest. Executives are less inclined to leave in this situation, than if the options were out of the money. Therefore, the accounting under IFRS-2 would require the recognition of an expense each year during the vesting period, with a corresponding credit to Equity, to an account likely to be called “Issued Capital (Options)”.Fair value of employee share optionsThe value of an option depends on six variables – the share price at the time, the exercise price, interest rates, time to run to expiry, the volatility of the returns on the underlying shares, and dividends expected to be paid during the life of the options. There are other factors that make the valuation more complex. The major one is that typically employee share options do not vest for a period of time, and then can be exercised at any time after service vesting, subject to any remaining performancehurdles being satisfied, and also subject to any insider trading provisions that may exist. Hence, employee share options are a mixture of European and American options (if they were traded on an exchange they would be known as Bermudan options). If the performance hurdles are market based (as in the Pumpkin Patch case) this, too, needs to be factored into the valuation.With traded options there is a simple rule –don’t exercise all options on non-dividend paying shares early. But while options on markets can be traded, employee share options lack liquidity. Liquidity is valuable, and the only (easy) way in which the managers can create liquidity is to exercise their rights and then sell the shares. So early exercise is common, perhaps motivated by the desire of the employees to diversify their wealth. Effectively they will be allocating some of the monetary wealth away from where their human capital is allocated. And this raises another issue – the employees may be assigning a value to the options that is less than the cost of the options to the company, creating a deadweight loss.All this suggests that valuing employee options is difficult and there is some considerable uncertainty in the final numbers. However they are likely to be a substantially better estimate than the estimate of expense used currently, which is zero. Further, the uncertainty is probably no greater than with other items that we take for granted – like the useful life of an asset for depreciation purposes.Most valuers will use some form of binomial option pricing model to determine “fair value”, and the binomial model can cope with most of the complexity that has been described above. Some will use the Black-Scholes-Merton optionpricing model, and use expected life (not total life) of the option in the formula.The more complicated the option, the more likely a binomial solution will be needed. From the company’s perspective, this will not come for free – firms will need to employ a financial expert to determine the initial fair value, every time the firm grants new options. Of course, it is acknowledged that firms do need to know what options are worth if they are part of a remuneration package, so it can be argued that the net incremental cost of having to “book” the amount into the accounting system is quite low.Concluding commentThe basic accounting for share based payments for remuneration is therefore quite simple –expense an amount over a vesting period. The main difficulties are associated with (a) determining a reliable fair value for the instrument, and (b) determining a reasonable estimate of the number of instruments that will not lapse during the vesting period. The former, fair value, is bound up in some reasonably sophisticated valuation procedures. The latter is a management-derived estimate that will depend upon internal judgments on a year-by-year basis, although by the end of the vesting period one will know how many options will vest. In my view the determination of the fair value will be the more difficult aspect. However, all leading firms of financial advisers will have experts in this area, and will have developed models that can satisfy most computational needs.David EmanuelUniversity of Auckland business review；spring2005,vol.1ssue 2,p39-46译文：国际会计准则2—股份支付下的会计计量股份支付准则大体上是解决这样三个主要的问题。
国际会计名词解释
国际会计名词解释国际会计是指适用于全球范围内的会计准则和规定的会计体系。
在国际贸易和跨国公司越来越普遍的背景下，国际会计成为了全球商业交易和跨国公司管理的重要工具。
在国际会计中，存在一些重要的名词，下面将对其中的一些名词进行解释。
1. 国际财务报告准则（IFRS）：国际财务报告准则是国际会计准则委员会制定的一套统一的会计准则，旨在提供统一的会计报告标准，使全球范围内的财务报告更具可比性。
IFRS现已成为许多国家的会计准则，特别是在欧洲和亚洲的一些发达国家。
2. 国际会计准则委员会（IASB）：国际会计准则委员会是负责制定和发行IFRS的国际机构。
IASB的目标是开发高质量的会计准则，增加全球范围内的财务报告的可比性和透明度。
3. 资产：资产是企业拥有的具有经济价值的资源。
资产可以是现金、应收账款、存货、不动产等，通过这些资产企业可以获得经济利益。
4. 负债：负债是企业对外的经济义务和责任。
负债可以是应付账款、借款、长期债务等。
负债是企业向他人承诺了一定的经济利益。
5. 所有者权益：所有者权益是企业属于所有者的资金。
所有者权益包括股东的资本、留存盈余等。
6. 收入：收入是企业在正常经营活动中获得的经济利益。
收入可以来自销售商品、提供服务等。
7. 费用：费用是企业为了实现收入而发生的成本。
费用可以是人工成本、材料成本、租金等。
8. 财务报表：财务报表是会计信息的主要输出方式，用于提供企业的财务状况、经营成果和现金流量等信息。
财务报表包括资产负债表、利润表、现金流量表等。
9. 资产负债表：资产负债表是反映企业在某一特定日期的资产、负债和所有者权益的情况。
资产负债表的主要目的是提供企业的财务状况信息。
10. 利润表：利润表是反映企业在某一特定期间内的收入、费用和利润的情况。
利润表的主要目的是提供企业的经营成果信息。
以上是国际会计中一些重要的名词的解释，这些名词对于理解和应用国际会计规则和准则非常重要。
了解这些名词可以更好地理解国际会计的理论框架和实践应用。
国际会计复习题第二章会计惯例和财务报表的国计比较
第二章会计惯例和财务报表的国计比较一、单选题1、2003年12月，国际会计准则理事会在其《改进国际会计准则》项目的改进后IAS２《存货》中，已经取消了的存货计价方法是（B ）A先进先出法B后进先出法C加权平均法D移动平均法2、德国的会计惯例对流动负债和长期负债的划分描述正确的是（B ）A 凡在资产负债表日期1年以后到期的负债项目，应归入长期负债B 凡在资产负债表日期４年以后到期的负债项目才归入长期负债C 采用了“一年或营业周期孰长”的规定D ２年以后到期的负债项目才归入长期负债3、增值表创始于（），流行于（A）A西欧，西欧B美国，美国C西欧，美国D美国，西欧4、1987年美国发布了FAS95，以现金流量表取代了原先要求编制的（C ）A资产负债表B损益表C财务状况变动表D增值表5、美国会计在发出存货的计价中（C ）应用比较普遍。
A个别计价法B先进先出法C后进先出法D加权平均法二、多项选择题1、公允价值计量模式与历史成本计量模式的差别在于（AB ）A 前者要求在每一会计期间（至少是每一会计年度）总结时，对资产项目进行后续计量（重估价），以确认其减值或增值。
B 后者则保持其初始计量不变，其在每一会计期末的金额（账面价值），一般为原始成本的摊余值。
C 后者要求在每以会计期间（至少是每一会计年度）总结时，对资产项目进行后续计量（重估价），以确认其减值或增值。
D 前者则保持其初始计量不变，其在每一会计期末的金额（场面价值），一般原是成本位的摊余值。
2、公允价值的计量基础包括（ABCD ）A 现行市价B 评估价C 计价模型D 未来现金流量的折现值3、常见的社会责任的披露一般有哪些形式（ABC ）A投入和产出都以文字的、定性的方式表示B投入以定量的、货币计量的方式表示，而产出则以定性的、非货币计量的方式表示C投入和产出均以定量的、货币计量的方式表示D投入用文字的、定性的方式表示，而产出则以定量的、货币的方式表示。
国际会计 (2)
名词解释1会计的国际化：是指会计实务从一国的范围内，跨越国界而走向国际。
2国际会计：国际性交易的会计，不同国家会计原则的比较，以及世界范围内不同会计准则的协调化。
3会计模式:将一定社会（国家或地区）中会计主要特征进行抽象化和典型化的综合表述，即形成了会计模式。
教材上：模式是指某种事物或过程的已定型的标准形式。
会计模式可简单地表述为会计实践的示范形式，它是对已定型的会计实务的概括和描述4会计模式分类:是指通过科学的分析和归纳，从各国错综复杂的会计实务中鉴定出那些占主要地位的重要特征，并以此为标准把具有相同或相似会计特征的国家归集在一起，在国家集群之间加以研究5会计价值观：是指企业信息提供者（包括企业管理层及会计、审计人员）对各种会计争议或会计选择所持的观点6国际会计协调化: 国际会计协调化是指限制、缩小和减少各国会计实务的差异、形成一套可接受的标准（准则）和惯例、促进各国会计实务和财务信息可比性的过程。
7国际会计趋同化：可以理解为标准化迈向统一性的接近程度，常用来描述各国会计惯例通过国际会计准则的制定和推行日渐“趋同”，以最终实现“统一”的目标。
8会计准则等效，是指某一国家的会计准则与其他国家会计准则具有同等效力，并获对方上市地监管机构接纳。
9会计惯例：是指会计实务中流行的会计原则、方法或程序。
是指经过历史长期积累而逐步形成的通行的会计实务处理方法和程序10会计准则：是“标准”的会计惯例，由具有权威性的民间组织或官方机构制定。
11国际税务是指两个或两个以上的国家，在凭借其税收管辖权对同一跨国纳税人的同一项所得征税时，所形成的各国政府与跨国纳税人之间的税收征纳关系，以及国家与国家之间的税收分配关系。
思考题1为什么说市场国际化，特别是货币市场和资本市场的国际化是会计国际化的主要推动力？二战结束后，国际贸易的高速发展，国际货币、资本市场逐步形成，国际投资与国际资本筹资迅猛发展。
国际化的货币、资本融资，客观上对贷款人或筹资者提出了提供在国际间可比且可信的财务信息的要求，大大加快了会计国际化的进程。
国际会计准则第2号
IAS2 International Accounting Standard2InventoriesThis version includes amendments resulting from new and amended IFRSs issued up to 31December2004.IASCF655IAS2C ONTENTSparagraphs INTRODUCTION IN1–IN17 INTERNATIONAL ACCOUNTING STANDARD2INVENTORIESOBJECTIVE1 SCOPE2–5 DEFINITIONS6–8 MEASUREMENT OF INVENTORIES9–33Cost of inventories10–22 Costs of purchase11 Costs of conversion12–14 Other costs15–18 Cost of inventories of a service provider19 Cost of agricultural produce harvested from biological assets20 Techniques for the measurement of cost21–22 Cost formulas23–27 Net realisable value28–33RECOGNITION AS AN EXPENSE34–35 DISCLOSURE36–39 EFFECTIVE DATE40 WITHDRAWAL OF OTHER PRONOUNCEMENTS41–42 APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS2BY THE BOARDBASIS FOR CONCLUSIONSTABLE OF CONCORDANCE656IASCFIAS2 International Accounting Standard2Inventories(IAS2)is set out in paragraphs1–42andthe Appendix.All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.IAS2should be read in the context of its objective and the Basis for Conclusions,the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS8Accounting Policies,Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.IASCF657IAS2IntroductionIN1International Accounting Standard2Inventories(IAS2)replaces IAS2Inventories (revised in1993)and should be applied for annual periods beginning on or after1January2005.Earlier application is encouraged.The Standard also supersedesSIC-1Consistency—Different Cost Formulas for Inventories.Reasons for revising IAS2IN2The International Accounting Standards Board developed this revised IAS2as part of its project on Improvements to International Accounting Standards.Theproject was undertaken in the light of queries and criticisms raised in relation tothe Standards by securities regulators,professional accountants and otherinterested parties.The objectives of the project were to reduce or eliminatealternatives,redundancies and conflicts within the Standards,to deal with someconvergence issues and to make other improvements.IN3For IAS2the Board’s main objective was a limited revision to reduce alternatives for the measurement of inventories.The Board did not reconsider thefundamental approach to accounting for inventories contained in IAS2.The main changesIN4The main changes from the previous version of IAS2are described below. Objective and scopeIN5The objective and scope paragraphs of IAS2were amended by removing the words ‘held under the historical cost system’,to clarify that the Standard applies to allinventories that are not specifically excluded from its scope.Scope clarificationIN6The Standard clarifies that some types of inventories are outside its scope while certain other types of inventories are exempted only from the measurementrequirements in the Standard.IN7Paragraph3establishes a clear distinction between those inventories that are entirely outside the scope of the Standard(described in paragraph2)and thoseinventories that are outside the scope of the measurement requirements butwithin the scope of the other requirements in the Standard.Scope exemptionsProducers of agricultural and forest products,agricultural produce after harvest and minerals and mineral productsIN8The Standard does not apply to the measurement of inventories of producers of agricultural and forest products,agricultural produce after harvest,and mineralsand mineral products,to the extent that they are measured at net realisable valuein accordance with well-established industry practices.The previous version of 658IASCFIAS2IAS2was amended to replace the words‘mineral ores’with‘minerals and mineralproducts’to clarify that the scope exemption is not limited to the early stage ofextraction of mineral ores.Inventories of commodity broker–tradersIN9The Standard does not apply to the measurement of inventories of commodity broker-traders to the extent that they are measured at fair value less costs to sell.Cost of inventoriesCosts of purchaseIN10IAS2does not permit exchange differences arising directly on the recent acquisition of inventories invoiced in a foreign currency to be included in thecosts of purchase of inventories.This change from the previous version of IAS2resulted from the elimination of the allowed alternative treatment of capitalisingcertain exchange differences in IAS21The Effects of Changes in Foreign Exchange Rates.That alternative had already been largely restricted in its application by SIC-11Foreign Exchange—Capitalisation of Losses from Severe Currency Devaluations.SIC-11hasbeen superseded as a result of the revision of IAS21in2003.Other costsIN11Paragraph18was inserted to clarify that when inventories are purchased with deferred settlement terms,the difference between the purchase price for normalcredit terms and the amount paid is recognised as interest expense over the periodof financing.Cost formulasConsistencyIN12The Standard incorporates the requirements of SIC-1Consistency—Different Cost Formulas for Inventories that an entity use the same cost formula for all inventorieshaving a similar nature and use to the entity.SIC-1is superseded.Prohibition of LIFO as a cost formulaIN13The Standard does not permit the use of the last-in,first-out(LIFO)formula to measure the cost of inventories.Recognition as an expenseIN14The Standard eliminates the reference to the matching principle.IN15The Standard describes the circumstances that would trigger a reversal of a write-down of inventories recognised in a prior period.DisclosureInventories carried at fair value less costs to sellIN16The Standard requires disclosure of the carrying amount of inventories carried at fair value less costs to sell.IASCF659IAS2Write–down of inventoriesIN17The Standard requires disclosure of the amount of any write-down of inventories recognised as an expense in the period and eliminates the requirement to disclosethe amount of inventories carried at net realisable value.660IASCFIAS2 International Accounting Standard2InventoriesObjective1The objective of this Standard is to prescribe the accounting treatment for inventories.A primary issue in accounting for inventories is the amount of cost tobe recognised as an asset and carried forward until the related revenues arerecognised.This Standard provides guidance on the determination of cost and itssubsequent recognition as an expense,including any write-down to net realisablevalue.It also provides guidance on the cost formulas that are used to assign coststo inventories.Scope2This Standard applies to all inventories,except:(a)work in progress arising under construction contracts,includingdirectly related service contracts(see IAS11Construction Contracts);(b)financial instruments;and(c)biological assets related to agricultural activity and agriculturalproduce at the point of harvest(see IAS41Agriculture).3This Standard does not apply to the measurement of inventories held by:(a)producers of agricultural and forest products,agricultural produceafter harvest,and minerals and mineral products,to the extent thatthey are measured at net realisable value in accordance withwell-established practices in those industries.When such inventoriesare measured at net realisable value,changes in that value arerecognised in profit or loss in the period of the change.(b)commodity broker-traders who measure their inventories at fair valueless costs to sell.When such inventories are measured at fair value lesscosts to sell,changes in fair value less costs to sell are recognised inprofit or loss in the period of the change.4The inventories referred to in paragraph3(a)are measured at net realisable value at certain stages of production.This occurs,for example,when agricultural cropshave been harvested or minerals have been extracted and sale is assured under aforward contract or a government guarantee,or when an active market exists andthere is a negligible risk of failure to sell.These inventories are excluded fromonly the measurement requirements of this Standard.5Broker-traders are those who buy or sell commodities for others or on their own account.The inventories referred to in paragraph3(b)are principally acquiredwith the purpose of selling in the near future and generating a profit fromfluctuations in price or broker-traders’margin.When these inventories aremeasured at fair value less costs to sell,they are excluded from only themeasurement requirements of this Standard.IASCF661IAS2Definitions6The following terms are used in this Standard with the meanings specified: Inventories are assets:(a)held for sale in the ordinary course of business;(b)in the process of production for such sale;or(c)in the form of materials or supplies to be consumed in the productionprocess or in the rendering of services.Net realisable value is the estimated selling price in the ordinary course ofbusiness less the estimated costs of completion and the estimated costsnecessary to make the sale.Fair value is the amount for which an asset could be exchanged,or a liabilitysettled,between knowledgeable,willing parties in an arm’s lengthtransaction.7Net realisable value refers to the net amount that an entity expects to realise from the sale of inventory in the ordinary course of business.Fair value reflects theamount for which the same inventory could be exchanged betweenknowledgeable and willing buyers and sellers in the marketplace.The former isan entity-specific value;the latter is realisable value for inventories maynot equal fair value less costs to sell.8Inventories encompass goods purchased and held for resale including,for example,merchandise purchased by a retailer and held for resale,or land andother property held for resale.Inventories also encompass finished goodsproduced,or work in progress being produced,by the entity and include materialsand supplies awaiting use in the production process.In the case of a serviceprovider,inventories include the costs of the service,as described in paragraph19,for which the entity has not yet recognised the related revenue(see IAS18Revenue). Measurement of inventories9Inventories shall be measured at the lower of cost and net realisable value.Cost of inventories10The cost of inventories shall comprise all costs of purchase,costs of conversion and other costs incurred in bringing the inventories to theirpresent location and condition.Costs of purchase11The costs of purchase of inventories comprise the purchase price,import duties and other taxes(other than those subsequently recoverable by the entity from thetaxing authorities),and transport,handling and other costs directly attributableto the acquisition of finished goods,materials and services.Trade discounts,rebates and other similar items are deducted in determining the costs of purchase. 662IASCFIAS2Costs of conversion12The costs of conversion of inventories include costs directly related to the units of production,such as direct labour.They also include a systematic allocation offixed and variable production overheads that are incurred in converting materialsinto finished goods.Fixed production overheads are those indirect costs ofproduction that remain relatively constant regardless of the volume ofproduction,such as depreciation and maintenance of factory buildings andequipment,and the cost of factory management and administration.Variableproduction overheads are those indirect costs of production that vary directly,ornearly directly,with the volume of production,such as indirect materials andindirect labour.13The allocation of fixed production overheads to the costs of conversion is based on the normal capacity of the production facilities.Normal capacity is theproduction expected to be achieved on average over a number of periods orseasons under normal circumstances,taking into account the loss of capacityresulting from planned maintenance.The actual level of production may be usedif it approximates normal capacity.The amount of fixed overhead allocated toeach unit of production is not increased as a consequence of low production oridle plant.Unallocated overheads are recognised as an expense in the period inwhich they are incurred.In periods of abnormally high production,the amountof fixed overhead allocated to each unit of production is decreased so thatinventories are not measured above cost.Variable production overheads areallocated to each unit of production on the basis of the actual use of theproduction facilities.14A production process may result in more than one product being produced simultaneously.This is the case,for example,when joint products are producedor when there is a main product and a by-product.When the costs of conversionof each product are not separately identifiable,they are allocated between theproducts on a rational and consistent basis.The allocation may be based,forexample,on the relative sales value of each product either at the stage in theproduction process when the products become separately identifiable,or at thecompletion of production.Most by-products,by their nature,are immaterial.When this is the case,they are often measured at net realisable value and thisvalue is deducted from the cost of the main product.As a result,the carryingamount of the main product is not materially different from its cost.Other costs15Other costs are included in the cost of inventories only to the extent that they are incurred in bringing the inventories to their present location and condition.For example,it may be appropriate to include non-production overheads or thecosts of designing products for specific customers in the cost of inventories.16Examples of costs excluded from the cost of inventories and recognised as expenses in the period in which they are incurred are:(a)abnormal amounts of wasted materials,labour or other production costs;(b)storage costs,unless those costs are necessary in the production processbefore a further production stage;IASCF663IAS2(c)administrative overheads that do not contribute to bringing inventories totheir present location and condition;and(d)selling costs.17IAS23Borrowing Costs identifies limited circumstances where borrowing costs are included in the cost of inventories.18An entity may purchase inventories on deferred settlement terms.When the arrangement effectively contains a financing element,that element,for example adifference between the purchase price for normal credit terms and the amountpaid,is recognised as interest expense over the period of the financing.Cost of inventories of a service provider19To the extent that service providers have inventories,they measure them at the costs of their production.These costs consist primarily of the labour and othercosts of personnel directly engaged in providing the service,including supervisorypersonnel,and attributable bour and other costs relating to salesand general administrative personnel are not included but are recognised asexpenses in the period in which they are incurred.The cost of inventories of aservice provider does not include profit margins or non-attributable overheadsthat are often factored into prices charged by service providers.Cost of agricultural produce harvested from biological assets20In accordance with IAS41Agriculture inventories comprising agricultural produce that an entity has harvested from its biological assets are measured on initialrecognition at their fair value less estimated point–of–sale costs at the point ofharvest.This is the cost of the inventories at that date for application of thisStandard.Techniques for the measurement of cost21Techniques for the measurement of the cost of inventories,such as the standard cost method or the retail method,may be used for convenience if the resultsapproximate cost.Standard costs take into account normal levels of materials andsupplies,labour,efficiency and capacity utilisation.They are regularly reviewedand,if necessary,revised in the light of current conditions.22The retail method is often used in the retail industry for measuring inventories of large numbers of rapidly changing items with similar margins for which it isimpracticable to use other costing methods.The cost of the inventory isdetermined by reducing the sales value of the inventory by the appropriatepercentage gross margin.The percentage used takes into consideration inventorythat has been marked down to below its original selling price.An averagepercentage for each retail department is often used.Cost formulas23The cost of inventories of items that are not ordinarily interchangeable and goods or services produced and segregated for specific projects shall beassigned by using specific identification of their individual costs.664IASCFIAS224Specific identification of cost means that specific costs are attributed to identified items of inventory.This is the appropriate treatment for items that are segregatedfor a specific project,regardless of whether they have been bought or produced.However,specific identification of costs is inappropriate when there are largenumbers of items of inventory that are ordinarily interchangeable.In suchcircumstances,the method of selecting those items that remain in inventoriescould be used to obtain predetermined effects on profit or loss.25The cost of inventories,other than those dealt with in paragraph23,shall be assigned by using the first-in,first-out(FIFO)or weighted average costformula.An entity shall use the same cost formula for all inventorieshaving a similar nature and use to the entity.For inventories with adifferent nature or use,different cost formulas may be justified.26For example,inventories used in one business segment may have a use to the entity different from the same type of inventories used in another businesssegment.However,a difference in geographical location of inventories(or in therespective tax rules),by itself,is not sufficient to justify the use of different costformulas.27The FIFO formula assumes that the items of inventory that were purchased or produced first are sold first,and consequently the items remaining in inventory atthe end of the period are those most recently purchased or produced.Under theweighted average cost formula,the cost of each item is determined from theweighted average of the cost of similar items at the beginning of a period and thecost of similar items purchased or produced during the period.The average maybe calculated on a periodic basis,or as each additional shipment is received,depending upon the circumstances of the entity.Net realisable value28The cost of inventories may not be recoverable if those inventories are damaged,if they have become wholly or partially obsolete,or if their selling prices havedeclined.The cost of inventories may also not be recoverable if the estimated costsof completion or the estimated costs to be incurred to make the sale haveincreased.The practice of writing inventories down below cost to net realisablevalue is consistent with the view that assets should not be carried in excess ofamounts expected to be realised from their sale or use.29Inventories are usually written down to net realisable value item by item.In some circumstances,however,it may be appropriate to group similar or related items.This may be the case with items of inventory relating to the same product linethat have similar purposes or end uses,are produced and marketed in the samegeographical area,and cannot be practicably evaluated separately from otheritems in that product line.It is not appropriate to write inventories down on thebasis of a classification of inventory,for example,finished goods,or all theinventories in a particular industry or geographical segment.Service providersgenerally accumulate costs in respect of each service for which a separate sellingprice is charged.Therefore,each such service is treated as a separate item.30Estimates of net realisable value are based on the most reliable evidence available at the time the estimates are made,of the amount the inventories are expected toIASCF665IAS2realise.These estimates take into consideration fluctuations of price or costdirectly relating to events occurring after the end of the period to the extent thatsuch events confirm conditions existing at the end of the period.31Estimates of net realisable value also take into consideration the purpose for which the inventory is held.For example,the net realisable value of the quantityof inventory held to satisfy firm sales or service contracts is based on the contractprice.If the sales contracts are for less than the inventory quantities held,the netrealisable value of the excess is based on general selling prices.Provisions mayarise from firm sales contracts in excess of inventory quantities held or from firmpurchase contracts.Such provisions are dealt with under IAS37Provisions,Contingent Liabilities and Contingent Assets.32Materials and other supplies held for use in the production of inventories are not written down below cost if the finished products in which they will beincorporated are expected to be sold at or above cost.However,when a decline inthe price of materials indicates that the cost of the finished products exceeds netrealisable value,the materials are written down to net realisable value.In suchcircumstances,the replacement cost of the materials may be the best availablemeasure of their net realisable value.33A new assessment is made of net realisable value in each subsequent period.When the circumstances that previously caused inventories to be written downbelow cost no longer exist or when there is clear evidence of an increase in netrealisable value because of changed economic circumstances,the amount of thewrite-down is reversed(ie the reversal is limited to the amount of the originalwrite-down)so that the new carrying amount is the lower of the cost and therevised net realisable value.This occurs,for example,when an item of inventorythat is carried at net realisable value,because its selling price has declined,is stillon hand in a subsequent period and its selling price has increased. Recognition as an expense34When inventories are sold,the carrying amount of those inventories shall be recognised as an expense in the period in which the related revenue isrecognised.The amount of any write-down of inventories to net realisablevalue and all losses of inventories shall be recognised as an expense in theperiod the write-down or loss occurs.The amount of any reversal of anywrite-down of inventories,arising from an increase in net realisable value,shall be recognised as a reduction in the amount of inventories recognisedas an expense in the period in which the reversal occurs.35Some inventories may be allocated to other asset accounts,for example,inventory used as a component of self-constructed property,plant or equipment.Inventories allocated to another asset in this way are recognised as an expenseduring the useful life of that asset.Disclosure36The financial statements shall disclose:(a)the accounting policies adopted in measuring inventories,includingthe cost formula used;666IASCFIAS2(b)the total carrying amount of inventories and the carrying amount inclassifications appropriate to the entity;(c)the carrying amount of inventories carried at fair value less costs tosell;(d)the amount of inventories recognised as an expense during the period;(e)the amount of any write-down of inventories recognised as an expensein the period in accordance with paragraph34;(f)the amount of any reversal of any write-down that is recognised as areduction in the amount of inventories recognised as expense in theperiod in accordance with paragraph34;(g)the circumstances or events that led to the reversal of a write-down ofinventories in accordance with paragraph34;and(h)the carrying amount of inventories pledged as security for liabilities.37Information about the carrying amounts held in different classifications of inventories and the extent of the changes in these assets is useful to financialstatement mon classifications of inventories are merchandise,production supplies,materials,work in progress and finished goods.The inventories of a service provider may be described as work in progress.38The amount of inventories recognised as an expense during the period,which is often referred to as cost of sales,consists of those costs previously included in themeasurement of inventory that has now been sold and unallocated productionoverheads and abnormal amounts of production costs of inventories.The circumstances of the entity may also warrant the inclusion of other amounts,such as distribution costs.39Some entities adopt a format for profit or loss that results in amounts being disclosed other than the cost of inventories recognised as an expense during theperiod.Under this format,an entity presents an analysis of expenses using aclassification based on the nature of expenses.In this case,the entity discloses thecosts recognised as an expense for raw materials and consumables,labour costsand other costs together with the amount of the net change in inventories for theperiod.Effective date40An entity shall apply this Standard for annual periods beginning on or after1January2005.Earlier application is encouraged.If an entity appliesthis Standard for a period beginning before1January2005,it shall disclosethat fact.Withdrawal of other pronouncements41This Standard supersedes IAS2Inventories(revised in1993).42This Standard supersedes SIC-1Consistency—Different Cost Formulas for Inventories.IASCF667IAS2AppendixAmendments to other pronouncementsThe amendments in this appendix shall be applied for annual periods beginning on or after 1January2005.If an entity applies this Standard for an earlier period,these amendments shall be applied for that earlier period*****The amendments contained in this appendix when this Standard was revised in2003have been incorporated into the relevant pronouncements published in this volume.668IASCFIAS2 Approval of IAS2by the BoardInternational Accounting Standard2Inventories was approved for issue by the fourteen members of the International Accounting Standards Board.Sir David Tweedie ChairmanThomas E Jones Vice–ChairmanMary E BarthHans–Georg BrunsAnthony T CopeRobert P GarnettGilbert GélardJames J LeisenringWarren J McGregorPatricia L O’MalleyHarry K SchmidJohn T SmithGeoffrey WhittingtonTatsumi YamadaIASCF669。
国际会计重点 2
国际会计重点一、单选题：1*10（前面是分数，后面是题数，简答题那没有反哦~~）二、多选题：2*5三、判断题：2*10四、简答题：9*5五、论述题：15*1第一章会计国际化1、一般认为，国际会计成为一门崭新的学科，大致在20世纪70年代。
在美国和西欧，把国际会计作为一个专门的学科进行研究，也只是20世纪60年代的事，因此从形成和发展来看，国际会计的研究也只有40年的历史。
国际会计学科形成的主要标志，是“会计的国际化”，亦即会计实务从一国的范围内，跨越国界而走向国际。
2、会计国际化的背景：（1）市场的国际化，特别是货币、资本市场的国际化（2）跨国公司的兴起和壮大（3）会计世袭遗产的国际性（会计国际化的基础）（4）特定会计方法的国际性质3、会计职业界提供国际性服务的三个层次①一体化的国际性会计师事务所；②建立在“联盟”基础上的兼具国际和国内性质的会计师事务所③国内性质的会计师事务所为从事国际业务而进行的临时性协作最高层次是一体化的国际性会计师事务所（会计公司），组织模式是国际性的、典型的“合伙组织的合伙”，在世界范围内以同一名称经营会计服务。
这类事务所目前包括：普华永道、毕马威、德勤、安永4、会计职业界的国际组织（1）国际会计师联合会（IFAC）（2）国际会计准则委员会（IASC）/国际会计准则理事会（IASB）（后改）5、国际会计主要内容：（1）国际会计诸问题的研究（2）全球会计模式的分类和比较研究（3）国际会计协调化和趋同化第二章会计模式通论1、对于会计模式形成和发展起重大作用的因素简答（1）社会经济环境（8个）（前三个是对会计模式形成的主要影响因素）①法律制度A、成文法：法律无所不包；法律对会计影响深远；一般在大陆法系的政府制定会计准则。
（法国、德国）B、不成文法：仅有少量法律条文；法律不包含会计规则；民间制定会计准则。
②企业资金来源A、资本市场：为投资者服务；会计信息的公开披露非常广泛。
B、银行政府等：为债权人服务；会计信息的公开披露非常有限。
国际会计准则的主要内容
国际会计准则的主要内容一、引言国际会计准则是全球范围内用于规范会计报告和财务报表编制的准则体系。
其主要目的是提供一套准确、可比较和透明的财务信息，以便投资者、债权人和其他利益相关方做出明智的经济决策。
二、会计准则的层次结构国际会计准则体系由国际会计准则理事会（IASB）发布的国际财务报告准则（IFRS）构成。
IFRS包括国际财务报告准则、国际会计准则以及解释公告等。
其中，国际财务报告准则是核心部分，其他准则则为补充性准则。
三、会计准则的基本原则1. 公允性：财务报表应反映实际经济活动，真实、公正地反映实体的财务状况、经营成果和现金流量。
2. 重要性：财务报表应突出对用户决策有重大影响的信息。
3. 一贯性：财务报表应在时间和空间上保持一致，以便用户进行比较和分析。
4. 实质重于形式：财务报表应根据经济实质而非法律形式编制。
5. 谨慎性：财务报表应合理预估风险和不确定性，以避免高估资产和收入、低估负债和费用。
四、财务报表的要素1. 资产：企业拥有的具有经济利益的资源。
2. 负债：企业对外部经济利益的现时义务。
3. 所有者权益：企业剩余资产，由所有者投入和留存所形成。
4. 收入：企业在正常经营活动中产生的经济利益的流入。
5. 费用：企业在正常经营活动中产生的经济利益的流出。
五、财务报表的要求1. 资产负债表：反映企业在特定日期的财务状况，包括资产、负债和所有者权益。
2. 利润表：反映企业在特定期间的经营成果，包括收入、费用和利润。
3. 现金流量表：反映企业在特定期间的现金流入流出情况。
4. 股东权益变动表：反映企业在特定期间内所有者权益的变动情况。
5. 附注：对财务报表的重要信息进行补充解释和说明。
六、重要的会计准则1. IFRS 9：关于金融工具分类、计量和风险管理的准则，强调公允价值计量和损失准备的计提。
2. IFRS 15：关于收入确认的准则，要求根据交易中转移的控制权来确认收入。
3. IFRS 16：关于租赁合同会计处理的准则，要求承租人将所有租赁合同资产和负债列示在财务报表中。
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Banks
Choi/Meek, 6/e
4
Development (contin)
Legal system
Code law
Laws are all-embracing. Accounting tends to be prescriptive and procedural. Accounting focuses on legal form. Accounting standards and procedures are incorporated into national laws.
Maintaining physical capital Separation of capital and income Replacement costs
Example: the Netherlands Accounting derived from business practices, judgment, and trial-and-error. Examples: U.K. and U.S. Accounting is standardized by central government and used as a tool for administrative control. Example: France
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Result is two basic orientations of accounting.
Choi/Meek, 6/e
Development (contin)
Culture and accounting values
Culture (Hofstede) Individualism vs. collectivism Power distance – high vs. low Uncertainty avoidance – high vs. low Masculinity vs. femininity Accounting values (Gray) Professionalism vs. statutory control Uniformity vs. flexibility Conservatism vs. optimism Secrecy vs. transparency
Educational level
SUMMARY
Common law legal system, strong equity markets, and separation of financial and tax accounting. Code law legal system, credit-based financing, and accounting rules that conform to tax law. Fair presentation Legal compliance
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Choi/Meek, 6/e
Development
Sources of finance – who, how many, how close?
Equity markets
Profits measure how well managers have run the company. Accounting is used to assess cash flows, risks, and to value the firm. Extensive disclosures. Conservative earnings for creditor protection. Less extensive disclosures.
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Common law
Choi/Meek, 6/e
Development (contin)
Taxation
Must companies record revenues and expenses in their accounts to claim them for tax purposes? Are financial accounting and taxation the same? Or are they different?
Laws develop on a case-by-case basis. Accounting develops from experience and judgment. Accounting tends to be flexible, adaptive, and innovative. Accounting focuses on economic substance. Accounting rules are established by private sector professional organizations.
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Independent discipline approach
Uniform approach
Choi/Meek, 6/e
Classification (contin)
Legal systems: common law vs. code law accounting
Common law accounting Oriented toward fair presentation, transparency, and full disclosure Separation between tax and financial accounting Accounting standard setting in private sector Parallels stockholder model of corporate governance Code law accounting Legalistic orientation, opaque with low disclosure Alignment between tax and financial accounting Accounting standard setting in public sector Parallels stakeholder model of corporate governance
Accounting derived from and designed to enhance national macroeconomic goals. Example: Sweden Accounting derived from microeconomics.
Microeconomic approach
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Inflation
Choi/Meek, 6/e
Development (contin)
Level of economic development
Affects the types of transactions and which ones are most prevalent in the economy which, in turn, Affects the accounting issues that are faced. Affects the capability for professional accounting training. Where education levels are low, countries import accounting training or send citizens elsewhere to get it. Several variables are closely associated.
Classification
Helps understand why and how national accounting systems differ. Helps analyze whether these systems are converging or diverging. Are a way of viewing the world. Reveals what group members have in common, and What distinguishes groups from each other
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Choi/Meek, 6/e
Why Study Development and Classification?
Development
Helps understand a nation’s accounting.ห้องสมุดไป่ตู้Explains the differences and similarities in accounting around the world.
Political and economic ties
Accounting ideas and technologies are transferred through conquest, commerce, and other forces.
Inflation distorts historical cost measurements. Countries with high inflation often require that companies incorporate price changes into the accounts.
International Accounting, 6/e Frederick D.S. Choi Gary K. Meek