国际会计第二章
《国际会计》 (2)幻灯片PPT
么需进展调整。
将历史本钱调整为不变价格
• 资产负债表：用调整前各工程数额分别乘以各 自的调整系数，其中货币性工程的年末余额不 必调整，但年初数应调整。“留存收益〞工程 没有对应的调整系数，应为调整后的资产减负 债与所有者权益〔不包括留存收益〕后的差额， 即其金额为轧差，其公式如下：
• 调整后的资产总额—调整后的负债总额—调整 后的投入资本=调整后的留存收益
• 实物资本保全概念及其保全
• 实物资本是指企业实物生产能力或经营能力，或取得 这种能力所需的资源或资金。根据实物资本保全的概 念，要保全的资本是一个企业有形的生产能力，要补 偿的本钱是指和已经消耗的资产具有同样生产能力的 现时重置本钱。
• 同样的生产能力，一般指在下一个会计期间能生产和 当期一样数量产品和效劳的能力。其中既包括了物价 变动的影响，也容纳了技术进步的作用。
• 当期利润 = 期末实物生产力-期初实物生产力-当期所 有者投资
保全 概念
保全内容
收益确定
资本 保全
名义资本
保全 财务
资本 保全
不变购买 力资本保 全
实物资本保全
投入资本的帐 用名义货币计量的所有
面金额
者权益的增量
用一般购买力计量的所
投入资本的一 有者权益增量（含超过
般购买力
一般物价的资产价值变
本步骤是调整的核心，其计算公式为： 年末应有净货币性工程=年初净货币性工
程+本期货币收入—本期货币支出 净货币性工程购置力损益＝年末实有的净
货币性工程－年末应有净货币性工程 实有额>应有额：收益 实有额<应有额：损失
在计算当期利润的公式中，各因素
都按账面金额确定。
• 不变购置力资本保全是保持资本的相对购置力。 • 收益为投入不变购置力资本在该期的增量，超过一般
国际会计准则ias
国际会计准则ias国际会计准则（IAS）是全球范围内被广泛采纳的会计准则体系，旨在规范企业的财务报告和财务信息披露，以提高国际间财务信息的可比性和透明度。
本文将深入研究国际会计准则IAS，探讨其在全球范围内的应用情况、影响因素以及未来发展趋势。
第一章：国际会计准则IAS的概述本章将介绍国际会计准则IAS的发展历程、目标和主要内容。
首先，我们将回顾IAS的起源和发展历程，探讨其在全球范围内逐渐被采纳和应用的原因。
然后，我们将详细介绍IAS体系中包含的主要标准以及其对企业财务报告和信息披露所起到的作用。
第二章：国际会计准则IAS在全球范围内的应用情况本章将分析国际会计准则IAS在不同地区、不同类型企业中的应用情况。
我们将比较不同地区对于IAS采纳程度以及对于标准具体内容实施程度之间存在差异，并分析背后的原因。
此外，我们还将探讨IAS 在跨国公司和上市公司中的应用情况，以及IAS在发展中国家中的推广和应用挑战。
第三章：国际会计准则IAS的影响因素本章将探讨影响国际会计准则IAS应用和发展的因素。
我们将分析领导法规、金融市场、企业需求以及会计专业人员等方面对于IAS应用的影响。
此外，我们还将研究跨国公司和上市公司对于IAS采纳与实施的动机和挑战。
第四章：国际会计准则IAS与企业财务报告质量本章将研究国际会计准则IAS对企业财务报告质量的影响。
我们将分析采用IAS后企业财务报告中信息披露程度、信息可比性以及透明度等方面是否有所提高，并探讨其对投资者决策、债权人信任以及金融稳定性等方面所产生的影响。
第五章：未来发展趋势与挑战本章将展望未来国际会计准则IAS的发展趋势与面临挑战。
我们将分析全球范围内对于会计准则的统一需求以及与国际会计准则IAS的关系。
此外，我们还将探讨新兴领域和技术对于IAS的应用和发展所带来的挑战，如数字经济、云计算以及人工智能等。
结论本文通过对国际会计准则IAS的深入研究，全面探讨了其在全球范围内的应用情况、影响因素以及未来发展趋势。
2国际会计(第二章会计模式)
反映
反映
2019/12/11
国际会计
28
◎法律对会计的影响
西方国家的法律体系可分为两大法系，即：大 陆法系和英美法系
大陆法律系（成文法）:在法律中规定有详细 的规则。
英美法系（不成文法系、普通法系）:以少量的 成文法为基础，由法庭加以解释，并建立大量的判例 法作为补充。（判例法的目的在于为具体案例提供答 案，而不是制定一般规则。）
2019/12/11
国际会计
12
(2)权力距离大小
权力距离大小是指社会成员对社会上或组 织中存在等级制度的容忍程度。在一个大权距 的社会里，集权程度较高，等级森严，社会公 众对因等级差别，不平等现象容忍度较大，比 较服从权威；而在一个小权距的社会里，集权 度较低，人们倾向追求权力的平等与公正，对 社会或组织的要求及参与度也较高。
有关这方面的研究当数荷兰学者霍斯蒂德从四个 方面建立的框架体系。1980年霍斯蒂德根据一项对近 50个国家IBM员工进行的问卷调查，用统计分析方式 找出了四个足以区别各民族文化特性的社会价值观层 面，即:
2019/12/11
国际会计
11
（1）个人主义与集体主义
该层面是指一个社会成员之间团结合作 的程度或对个人利益与集体利益两者之间的 取舍。个人主义的社会将个人利益置于集体 利益之上，行为不受集体规范的制约；倾向 集体主义的社会则通常比较效忠集体利益， 遵守集体规范，以换取集体对他的认同及保 护。
2019/12/11
国际会计
14
（4）阳刚与阴柔倾向
阳刚与阴柔倾向是指社会成员对个人成就 及生活品质的看法。阳刚倾向较强的社会比较 可能用获得金钱及物质的多少来衡量个人成就， 阳刚社会也较崇拜英雄；阴柔倾向较强的社会 崇尚社会关系融洽，为人谦恭，比较重视生活 品质，比较同情及帮助弱者。
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.
国际会计第七版英文版课后答案(第二章)(可编辑修改word版)
Chapter 2Development and ClassificationDiscussion Questions1.a)Sources of finance. Where capital markets/shareholders are the principal source offinance, accounting focuses on profitability, stewardship, and a fair presentation ofresults and financial position. There are high levels of disclosure in publishedfinancial statements. When banks are the principal source of finance, accountingtends to be conservative and disclosures are usually relatively low (banks have directaccess to information). When governments are the principal source of finance,accounting is aimed at the information needs of government agencies such as taxcollection, assembling macroeconomic statistics, or compliance with macroeconomicgoals.b)Legal system. Accounting in code law countries tends to be highly prescriptive,detailed, and procedural, designed to cover every possible circumstance. Accountingstandards are a part of national laws. Accounting in common law countries is moreadaptive and innovative and tends to allow more judgment to suit the circumstance.Accounting standards are set in the private sector.c)Taxation. This tends to parallel the legal system. In common law countries (whereaccounting standards are set by the accounting profession), accounting and taxationare separate. In code law countries (where accounting standards are national laws),accounting and taxation are essentially the same.d)Political and economic ties. Accounting technology and expertise is imported andexported based on the contacts that nations have with each other through commerce,conquest, etc.e)Inflation. Historical cost accounting is the basis for initially recording transactionsaround the world. Inflation puts stress on the historical cost principle. Whereinflation is high, accounting adjusts recorded amounts to reflect price level changes.f)Level of economic development. This factor defines the difficulty and types of theaccounting issues that are faced in a nation. Accounting is complex where businesstransactions are complex (in highly developed economies); it is simpler wheretransactions are simpler (in less developed countries).g)Education levels. This factor defines the limits of accounting sophistication in anation. Accounting cannot get very sophisticated where education levels arerelatively low (unless the country imports accounting training or its citizens are sentelsewhere for it).2.The text lists seven environmental circumstances asserted to have direct effects on accountingdevelopment. We judgmentally rank the list as follows:a.Sources of financeb.Legal systemc.Taxationd.Political and economic tiescation levelsf.Inflationg.Level of economic developmentStudents may wish to alter this ranking and justify their own. It should also be pointed out that the rankings for certain countries may be quite different.Capital markets as a source of finance are driving accounting development today. This phenomenon is the reason why the European Union decided to abandon its own effort at developing European accounting principles and require IFRS for EU listed companies. It is behind the convergence movement described in Chapter 8. The chapter argues that the fair presentation versus legal compliance classification describes accounting today better than the one based on legal system. This argument is consistent with sources of finance as the driver of accounting development today.Level of economic development exerts only a moderate effect. This is because developing economies tend to import accounting technologies (and training) from developed countries. For example, many countries in emerging market economies are adapting sophisticated Western accounting systems in order to enhance their development efforts.3.Culture underlies institutional and other arrangements in a nation that directly affect accountingdevelopment. Individualism, power distance, and uncertainty avoidance are likely to be the most important influences. Individualism, small power distance, and weak uncertainty avoidance tend to be correlated with and found in common law countries with fair presentation accounting. There is a strong accounting profession, accountants rely on professional judgment, and capital markets are the principal source of finance.Collectivism, large power distance, and strong uncertainty avoidance tend to be correlated with and found in code law countries with legal compliance accounting. The profession is relatively weak - accounting is influenced by law, instead. Accounting is more conservative and prescriptive, and banks and governments are the principal sources of finance.4.This question is controversial and there is no consensus of opinion at present. However, as notedin the answer to question 3, culture exerts a second-order effect on accounting. It underlies institutional and other arrangements in a nation that directly affect accounting development. We feel that economic and legal factors are more clearly linked to specific features of accounting, whereas cultural variables are linked to broader generalizations about accounting. Thus, we argue that economic and legal factors explain national differences in accounting practice better than culture.5.Generally speaking, these patterns of accounting development are still valid today, but less sothan in 1967. The descriptions of accounting in the chapter for the respective exemplar countries are broadly true. However, note that the Netherlands is really the only country that can be described by the microeconomic pattern. There are also only a few countries that follow the macroeconomic pattern. The independent discipline approach is not as ad hoc as it was in 1967.Most of these countries (in particular, the United Kingdom and United States) now have conceptual frameworks to guide accounting policy formulation. The uniform accounting approach is less relevant as more and more countries privatize their economies.We expect these patterns to break down in the future as financial reporting converges around International Financial Reporting Standards. As discussed in this chapter, the trend is for fair presentation accounting at the consolidated financial statement level. The macroeconomic and the uniform approaches will persist in certain code law countries at the individual company financial statement level (for example, for tax collection purposes). The microeconomic andindependent discipline approaches have always been fair presentation oriented. So, they will likely disappear due to convergence, as discussed above.6.Conservative measurements and secretive disclosures tend to be correlated. At the same time,less emphasis on conservative measurements and transparent disclosures also tend to be correlated. This is largely to due to the principal source of finance in a country. Banks and governments are concerned about the safety net that conservatism affords; and because they tend to have direct access to information, public disclosure is less important. Capital markets demanda fair presentation of financial position and results of operations along with high levels ofdisclosure7.Classifications are a way of viewing the world. They abstract from complexity and revealfundamental characteristics that members of the group have in common and that distinguish the various groups from each other. Classifications provide the basic structure for understanding what is alike and what is different in accounting around the world. By identifying similarities and differences, our understanding of accounting systems is improved.8.Judgmental classifications rely on knowledge, intuition and experience. Empirically derivedclassifications apply statistical methods to databases of accounting principles and practices around the world. This chapter discusses Mueller’s four approaches in acc ounting development (1967), which is essentially a judgmental classification of accounting. The fair presentation versus legal compliance classification and classifications based on legal systems are also judgmental, though largely supported by empirical data.9.The chapter discusses three major accounting classifications. The first is the one by Mueller(1967):•Macroeconomic approach, where accounting practice is designed to enhancemacroeconomic goals;•Microeconomic approach, where accounting develops from the principles ofmicroeconomics;•Independent discipline approach, where accounting develops from business practices based on judgment and trial-and-error; and•Uniform approach, where accounting is standardized so it can be used as a tool of administrative control by central government.The second classification is the one based on legal systems, which closely parallels the third classification based on practice systems. Generally speaking, the features of common law accounting (legal system) are those described for fair presentation accounting (practice system).The features of code law accounting (legal system) are those described for legal compliance accounting (practice system).Fair presentation (common law) emphasizes substance over form and is oriented toward the decision needs of external investors. Thus, it is capital markets oriented. Financial statements help investors judge managerial performance and predict future cash flows and profitability.Extensive disclosures provide additional relevant information for these purposesLegal compliance (code law) accounting is designed to satisfy government-imposed requirements such as calculating taxable income or complying with the national governmen t’s macroeconomic plan. The income amount may also be the basis for dividends paid to shareholders and bonusespaid to employees. Conservative measurements ensure that prudent amounts are distributed and smooth income brings stable tax, dividend and bonus payouts.As noted above, fair presentation accounting is associated with common law countries, while legal compliance accounting is associated with code law countries. However, many companies from code law countries now follow International Financial Reporting Standards in their consolidated financial statements. IFRS are based on the principles of fair presentation.10.The chapter contends that many accounting distinctions at the national level are becoming blurredbecause of global capital market pressures. An increasing number of companies are listing on multiple stock exchanges. This has pressured accounting policy makers around the world to harmonize (converge) reporting requirements. This has also pressured companies to devise financial reporting practices that satisfy multiple requirements and user groups. At the same time, some code law countries where accounting is aimed at legal compliance have dual reporting.Consolidated financial statements are aimed at fair presentation (IFRS), while individual company financial statements continue to be aimed at legal compliance.11.Our preference for classifying based on fair presentation versus legal compliance over legalsystem follows from the answer to question 10. Many companies from code law countries now prepare two sets of financial statements. Consolidated financial statements follow fair presentation principles, while individual company accounts follow legal compliance principles.Listed companies from the European Union now follow International Financial Reporting Standards in their consolidated financial statements. IFRS are based on fair presentation principles.12.In your authors’ opinion, the prospects for the harmonization of national systems of accounting islow. As the chapter demonstrates, accounting satisfies the information needs of its users and develops in response environmental circumstances. Unless these forces converge, there is little reason to expect accounting to converge. Also, taxation is a fundamental influence on accounting in many countries - it is the reason accounting exists in the first place. Unless governments are willing to relinquish their sovereignty over such matters, national accounting systems cannot be harmonized. At the national level, accounting systems are too entrenched.However, the story is different at the transnational (or international) level for consolidated financial statements. Convergence is occurring here, driven by the globalization of capital markets. Companies now seek capital from around the world and must appeal to the information needs of a worldwide investor group. The type of information these investors seek is similar, regardless of where they reside. This same force drove the European Union requirement for listed companies to comply with International Financial Reporting Standards starting in 2005.This means dual reporting for many companies, especially those from European countries where accounting is legalistic and tax-driven. Local financial statements will be prepared in compliance with local laws and accounting standards, but secondary financial statements will be prepared for the worldwide investor group. Consolidated financial reporting is converging onto fair presentation based on IFRS.Exercises1. a. The dominant factor influencing accounting development in Taiwan is political andeconomic ties, namely those with the United States since the 1950s. In 1949, defeated bythe Communists, Chiang Kai-shek fled to Taiwan and set up a provisional governmentthere. Taiwan soon began receiving substantial U.S. economic aid to prevent the furtherspread of Communism. Taiwan is a dynamic capitalist economy and the United States isthe country’s largest trading partner. Taiwan is an economic power that is a leadingproducer of high-technology goods. Services make up more than two-thirds of GDP.Nevertheless, small, family owned businesses are the basis for the economy. Taiwan hasa credit-based, rather than capital markets-based financial system. Its (Germanic) codelaw legal system dates from the years (1895 – 1945) when Taiwan was a Japanese colony.Given the influence of the United States, it can be expected that taxation will not directlyimpact financial reporting (despite the code law legal system). Additional developmentfactors are a low level of inflation and high education level (literacy rate approaching 100percent).b.Overall, one would expect accounting to resemble U.S. accounting, emphasizing a fairpresentation and full disclosure as opposed to compliance with legal requirements.Accountants can be expected to exercise judgment and not merely follow the rules or thetax laws.c.The above prediction is accurate according to the fifth edition of this textbook (PrenticeHall, 2005) and Ronald Ma, ed., Financial Reporting in the Pacific Asia Region,Singapore: World Scientific Publishing (1997). Accounting in Taiwan is largely basedon U.S. accounting. Accounting standard-setting is a private sector activity, modeled afterthe U.S. Financial Accounting Standards Board.2.Gambia and India (both former British colonies) have common law legal systems, while Belgium,Czech Republic, Mexico, Senegal (former French colony), and Taiwan have code law legal systems. China’s legal system is not derived from code law, but more closely resembles code law than common law. Gambia and India have fair presentation accounting because of the British colonial influence and Senegal has legal compliance accounting because of French colonial influence. As members of the European Union, both Belgium and the Czech Republic require International Financial Reporting Standards (fair presentation) for consolidated financial statements. China is also basing its reporting standards on IFRS. Because of U.S. influence, Mexico and Taiwan have fair presentation accounting.3.For each of the three comparative accounting development patterns to be identified, four U.S.examples are listed. (Students were asked to identify two examples each.)a.The macro-economic pattern1.Accounting for investment tax credits.2.Disclosure of corporate social responsibility activities.3.Selected application of accelerated depreciation methods.4.Disclosure of oil and gas reserves by oil companies.b.The micro-economic pattern1.Mark to market accounting for financial instruments.2.Segmental financial reporting according to FASB Statement No. 131.3.Pension accounting and disclosure of pension liabilities.4.Industry-specific accounting, e.g., for banks, insurance companies, public utilities,railroads.c.The independent discipline approach1.The realization principle.2.Reporting of business income as a residual between realized revenues andrecognized expenses for a given period.3.Classifying assets and liabilities as current and noncurrent on the balance sheet.4.Foreign exchange translation according to FASB Statement No. 52.4.The answer to the question depends on the countries and the companies chosen. In general, onewould expect students to discuss measurement and disclosure issues. Accounting in common law countries is based on fairness and substance over form, whereas in code law countries it stresses legal compliance, including tax laws. Thus, accounting and tax are separate in the former, but the same in the latter. Specific practices where this distinction is most obvious is in accounting for depreciation, leases, pensions, and deferred income taxes. Accounting in code law countries tends to be more conservative and it is common to see discretionary reserves used to smooth income. Of course, these are broad generalizations.Disclosure involves the amount and type. Generally, higher levels are found in common law countries and lower levels are found in code law countries. It is difficult to generalize about disclosure types. Students ought to compare such issues as disclosure of accounting policies, segment information, contingent liabilities, and social and nonfinancial matters.This exercise also lends itself to a group project where one student takes one company and another student takes the other. The length of the answer will vary depending on how in-depth the instructor wants to be.One reason why the similarities and differences may not conform to expectations is due to the type of company chosen. Large multinational corporations, especially from code law countries, often have different reporting than their domestic counterparts. Their disclosure levels are more extensive and they may not use home GAAP. All EU listed companies must now prepare consolidated statements using IFRS. It is useful to compare the two companies chosen on the basis of size, extent of multinational operations, and international listing status. Also note that the Netherlands has always followed “common law” accounting (i.e., fair presentation) even though it is a code law country.5.At the time of writing, the 2005 annual report was the most recent one available. The stockexchanges with the most foreign listed companies were New York (452), London (334), Nasdaq (332), Euronext (293), and Luxembourg (206). The attraction of New York, London, and Nasdaq for foreign companies is that these are the major capital markets in the world. Euronext and Luxembourg attract many European companies.The stock exchanges with the highest proportion of foreign to total listed companies were Luxembourg (84%), Bermuda (66%), Mexico (54%), Swiss (29%), and Euronext (23%). As noted, Luxembourg and Euronext attract many European companies. The Swiss Exchange does as well. Bermuda is known as a financial center with easy laws, which may explain its high proportion. The Mexican Exchange attracts companies from Central and South America.6.Arguably the most serious obstacle to accounting harmonization in the EU is that common andcode law countries are both represented. This determines how standards are set and the basic orientation of accounting. However, differences can be noted in every developmental factor discussed in the chapter, including the cultural dimension. Nevertheless, the economic and political ties among the member countries are a dominant force supporting EU harmonization —the group is committed to economic integration, including a single currency, the euro. EU countries are converging on fair presentation accounting for consolidated financial statements, propelled by market forces such as these.7.For the ten countries joining the EU in 2004 and the two countries joining in 2007, the level ofeconomic development and the fact that they lack developed capital markets (system of finance) is likely to be the most serious obstacles for achieving accounting harmonization with the rest of the EU. Most of these countries are still expanding their market economies from ones that were centrally planned. Accounting expertise is also still being developed.8. a. The individualism scores are: China (20), the Czech Republic (58), France (71),Germany (67), India (48), Japan (46), Mexico (30), the Netherlands (80), the UnitedKingdom (89), and the United States (91).b.Countries with high individualism scores are France, Germany, the Netherlands, UnitedKingdom, and United States. Countries with medium individualism scores are CzechRepublic, India, and Japan. Countries with low individualism scores are China andMexico.c.According to Gray, high individualism is associated with professionalism, flexibility,optimism, and transparency. (Note to instructors: After reading Chapters 3 and 4,students will recognize that these characterize Dutch, U.K. and U.S. accounting, but notFrench and German accounting. [Note also that the Netherlands, U.K., and U.S. have thehighest individualism scores of all 10 countries.]) According to Gray, low individualismis associated with statutory control, uniformity, conservatism, and secrecy. (Note toinstructors: After reading Chapters 3 and 4, students will recognize that only statutorycontrol and (to some extent) secrecy is associated with China, while only secrecy isassociated with Mexico. Gray’s prediction for these two countries is not very good.)Medium individualism scores presumably predict accounting values ‘in the middle’.(Note to instructors: After reading Chapters 3 and 4, students will recognize that theCzech Republic, India, and Japan do not really fall ‘in the middle’ on Gray’s accountingvalues. The Czech Republic and Japan generally reflect the accounting values ofstatutory control, uniformity, conservatism, and secrecy. India is generally associatedwith professionalism, flexibility, optimism, and transparency.)9. a. The uncertainty avoidance scores are: China (30), the Czech Republic (74), France (86),Germany (65), India (40), Japan (92), Mexico (82), the Netherlands (53), the UnitedKingdom (35), and the United States (46).b.Countries with high uncertainty avoidance scores are the Czech Republic, France,Germany, Japan, and Mexico. Countries with medium uncertainty avoidance scores areIndia, the Netherlands, and the United States. Countries with low uncertainty avoidancescores are China and the United Kingdom.c.According to Gray, high uncertainty avoidance is associated with statutory control,uniformity, conservatism, and secrecy. (Note to instructors: After reading Chapters 3 and4, students will recognize that Gray’s prediction describes accounting well for the CzechRepublic, France, and Germany. The prediction describes Japan before the “Big Bang”,but less so now. Except for secrecy, the prediction does not describe accounting valuesin Mexico.) According to Gray, low uncertainty avoidance is associated withprofessionalism, flexibility, optimism, and transparency. (Note to instructors: Afterreading Chapters 3 and 4, students will recognize that these are features of U.K.accounting, but not China.) Medium uncertainty avoidance scores presumably predictaccounting values ‘in the middle’. (Note to instructors: After reading Chapters 3 and 4,students will recognize that India, the Netherlands, and the United States have similaraccounting values to the United Kingdom. Gray’s prediction for these three countries isnot very good.)d.The only consistent prediction between Exercise 8 (individualism) and Exercise 9(uncertainty avoidance) is that for the United Kingdom. Gray’s model linking cultureand accounting is valid for the U.K. The model’s prediction s are exactly opposite forChina, but in neither case does it predict China’s accounting values very well. Based onindividualism, the model does a “good job” predicting the accounting values in theNetherlands, U.K., and U.S., but a “poor or moderate” job predicting accounting valuesin the other seven countries. Based on uncertainty avoidance, the model does a “good job”predicting accounting values in the Czech Republic, France, Germany, Japan, and U.K.,but a “poor or moderate” job prediction accounting in the other five countries. Overall,one would have to conclude that the success of Gray’s model linking culture andaccounting is modest at best.10.The following table summarizes the use of IFRS by domestic listed companies in the 10 countriesidentified, according to the IAS Plus Web site at the time of writing:The five countries of the European Union require their domestic listed companies to use IFRS.This EU requirement is discussed in the chapter. India, Japan, Mexico, and the United States require their domestic listed companies to use national GAAP, not IFRS. The implication is that these four countries believe that their own national standards better reflect financial reporting to various constituencies than do IFRS. (However, Chapter 4 discusses that these four countries are converging their national GAAP with IFRS.) China requires some domestic listed companies to use IFRS. The inference is that IFRS are relevant for some but not all domestic Chinese companies. (Chapter 4 notes that Chinese companies issuing so-called B-shares (shares to foreign investors) must prepare English language financial statements. One might infer that companies with B-shares would also be required to use IFRS. Chapter 4 also discusses that China is converging national GAAP to IFRS.)11.France: With banks and government as the main sources of finance, we can expectconservative and uniform measurements. With code law legal system, the focus is on complying with the law. The link to taxation means that measurements are also tax-oriented. Political and economic ties with the rest of Europe suggest that French accounting may influence and be influenced by other European countries. Low inflation indicates a low likelihood of inflationadjustments. The levels of economic development and education suggest sophisticated accounting.India: With the government and stock market as the main sources of finance, we can expect a mixed (and inconsistent) orientation –uniformity but also fair presentation. The common law legal system and separation between tax and financial accounting indicate fair presentation accounting. The political and economic ties to the U.K. and U.S.A. also suggest fair presentation accounting. (Economic ties to China are probably unimportant in describing Indian accounting.) Low inflation suggests a low likelihood of inflation adjustments. The levels of economic development and education suggest less complex accounting standards and practices.Japan: With banks as the main source of finance, we can expect conservative accounting measurements. With the code law legal system, focus is on complying with the law. The link to taxation means that measurements are also tax-oriented. Political and economic ties to theU.S.A. indicate some U.S. influence on Japanese accounting. (Economic ties to China are probably unimportant in describing Japanese accounting.) Low inflation suggests a low likelihood of inflation adjustments. The levels of economic development and education suggest sophisticated accounting.United Kingdom: With the stock market as the main source of finance, we can expect fair presentation accounting. Fair presentation accounting can also be expected because the U.K.has common law, and taxation and accounting are separate (i.e., not linked). Political and economic ties to the U.S.A. and Europe suggest accounting influence is felt to and from both areas. Low inflation indicates a low likelihood of inflation adjustments. The levels of economic development and education suggest sophisticated accounting.United States: With the stock market as the main source of finance, we can expect fair presentation accounting. Fair presentation accounting can also be expected because the U.S.A.has common law, and taxation and accounting are separate (i.e., not linked). Political and economic ties to the Canada and Mexico most likely mean that these two countries are influenced by the U.S.A., rather than the other way around. Low inflation indicates a low likelihood of inflation adjustments. The levels of economic development and education suggest sophisticated accounting.12.The irreversible globalization of capital markets and increasing trend of multiple stock exchangelistings is causing more and more companies to adopt fair presentation accounting for their worldwide audience. The chapter notes how accounting distinctions are becoming blurred.Chapter 3 also notes how Germany and Chapter 4 shows how Japan have established standard setting organizations for the purpose of adopting reporting standards for consolidated financial statements that are in line with International Financial Reporting Standards. Standard setters in the United States, Canada, Australia, and many other countries are committed to converging their financial reporting with IFRS. Finally, the European Union now requires EU-listed companies to follow IFRS in their consolidated financial statements from 2005 on.Thus, we believe that the two-way split proposed in the chapter (fair presentation versus legal compliance) will be even more significant than it is now. Countries already oriented toward fair presentation (such as Australia, Canada, the Netherlands, United Kingdom, United States) will converge around International Financial Reporting Standards. Regardless of the home country of the company concerned, consolidated financial statements will be prepared on a fair presentation/full disclosure basis, as can be seen in the EU 2005 requirement. Countries that。
国际会计学第六版chapter-2
Reveals what group members have in common, and What distinguishes groups from each other
5
Choi/Meek, 6/e
Development
Sources of finance – who, how many, how close? Equity markets
Choi/Meek, 6/e
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?
Choi/Meek, 6/e
14
Development (contin)
Linking the two:
Choi/Meek, 6/e
15
Classification
Four approaches to accounting development (Mueller 1967)
Macroeconomic approach
Choi/Meek, 6/e
4
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.
国际会计chapter2
Exercises for Chapter 2一、Multiple Choice Questions1.In the United States, the Financial Accounting Standards Boarda. establishes accounting principles for business and not for profit entities.b. is the enforcement agency responsible for monitoring that companies comply with accounting andsecurities regulations.c. receives funding from the U.S. government.d. establishes the tax code that companies must comply with.e. is the representative of the U.S. accounting profession on the IASB.2. The main body that enforces financial accounting standards in the United States isa. The U.S. Accounting Enforcement Agency (USAEA)b. The Financial Accounting Standards Board (FASB)c. The Securities Exchange Commission (SEC)d. The American Institute of Certified Public Accountants (AICPA)e. All of the above.3. What is an argument against the effort to harmonize accounting globally?a. Market forces will bring about harmonization if it is truly necessary.b. Investors are rational enough to spend the resources necessary to correctly analyze investmentopportunities and focus on real economic results.c. It is unnecessary since most countries already accept U.S. generally accepted accounting principles asthe standards to be followed in preparing financial statements.d. Better training of accountants mitigates the need for accounting harmonization.e. The Big Four accounting firms would lose significant revenues if accounting rules were harmonizedglobally.4. The key developmental organization for international accounting standards is thea. International Accounting Standards Board.b. International Federation of Accountants.c. International Organization of Securities Commissions.d. International Organization of Accounting Standard Setters.e. Global Agency for Accounting Standards.5. The Organization for Economic Cooperation and Development is nota. comprised of the governments of nearly all the industrialized world.b. actively participating in writing generally accepted accounting principles for the world.c. established to foster economic growth and development in member countries.d. responsible for issuing a code of conduct for multinational corporations that includes guidelines forvoluntary disclosures of financial information.e. any of the above.6. Which of the following organizations is directly involved with developing, publishing, and advocating theuse of financial accounting standards?a. American Institute of Certified Public Accountantsb. Organization for Economic Cooperation and Development.c. Nordic Federation of Accountants.d. International Accounting Standards Board.e. International Federation of Accountants.7. Which of the following organizations is directly involved with developing, publishing, and advocating theuse of international auditing standards?a. International Accounting Standards Board.b. Institute of Chartered Accountants of England and Wales.c. United Nations.d. Asean Federation of Accountants.e. International Federation of Accountants.8. Which of the following organizations is directly involved with harmonizing accounting and auditingstandards?a. International Accounting Standards Board.b. Securities and Exchange Commission.c. American Accounting Association.d. International Federation of Accountants.e. Both (a) and (d).9. Global harmonization of accounting principles does not require:a. Complete uniformity in accounting principles globally.b. That differences in accounting standards between countries be kept at a minimum.c. That difference in accounting rules may exist in different countries as long as they can be reconciled.d. That one supra-national organization enforce global standards in all countries.e. Both (a) and (d).10. Current proponents of harmonizing accounting standards globally area. Investors.b. Multinational companies.c. The securities industry and stock exchanges.d. Developing countries.e. All of the above.11. The International Federation of Accountants (IFAC) is not involved in:a. harmonizing global auditing practices.b. providing ethical guidelines for auditors on issues such as integrity and objectivity.c. establishing public sector standards applicable to all levels of government.d. maintaining auditor independence in today's complex business environment.e. administering a worldwide uniform examination for auditors.12. The "world class issuer" approach to global accounting harmonization is not very promising because:a. it is opposed by the U.S. Securities and Exchange Commission.b. there are difficulties in establishing and agreeing upon the criteria for inclusion.c. it faces strong opposition by U.S. companies.d. there are practical difficulties in implementation.e. of all of the above.13. The G4+1 originally consisted of accounting standard-setters from the following countries plus theInternational Accounting Standards Committee:a. Australia, Canada, New Zealand, and the United Kingdomb. Bangladesh, India, Pakistan, and Sri Lankac. Indonesia, Japan, Korea, and Malaysiad. Australia, Canada, the United Kingdom and the United Statese. None of the above.14. The different types of articles found in European Union (EU) directives include:a. uniform rules to be implemented in all member countriesb. minimum rules that may be strengthened by individual governmentsc. alternative rules which give member states choicesd. All of the abovee. Only (a) and (b)15. The European Union (EU) has adopted a number of directives dealing with accounting matters. Which EUdirectives are generally regarded as the most significant on accounting issues?a. The First and Second directivesb. The Fourth and Seventh directivesc. The Second and Fourth directivesd. The Third and Seventh directivese. The Fifth and Sixth directives16. The overall lack of success of the European accounting harmonization effort can be attributed to:a. The scope of the EU directives is technically incomplete with a number of accounting topics not beingdirectly covered.b. The directives were unevenly adopted into individual national legislation.c. The directives were static instruments that were not updated and lacked quality improvementmechanisms.d. Compliance with EU accounting rules did not prove to be sufficient to enter global capital markets.e. All of the above.17. Which of the following statements best describes accounting harmonization in Europe?a. It has been a tremendous success and is being closely studied by other regional alliances.b. There is considerable evidence of accounting harmonization among EU countries.c. The EU has decided to turn to the IASB to achieve accounting harmonization.d. The ASEAN countries are following the EU model of accounting harmonization.e. Annual reports of companies from France, Germany, and the United Kingdom have becomestandardized as a result of the European accounting harmonization initiative.18. The necessary conditions that can make regional accounting harmonization a policy objective among agroup of countries include:a. An articulated rationale and a set of values that facilitate regional accounting harmony.b. A high level of economic integration.c. A political infrastructure to pursue harmonization within a broad policy framework.d. The economic and political clout to develop a regional vision without the fear of being marginalized inthe global arena.e. All of the above.19. The reasons why regional accounting harmonization has not been seriously pursued by the membercountries of the Association of Southeast Asian Nations (ASEAN) are:a. ASEAN has not been able to articulate a clear rationale for why regional accounting harmonization isa preferred course of action for its member countries.b. ASEAN lacks a political infrastructure to pursue harmonization within a broad policy framework.c. ASEAN countries are mainly developing countries with young accounting traditions and face greaterrisks of being marginalized in the global arena by developing their distinct regional system.d. ASEAN countries are not sufficiently integrated economically to warrant regional accountingharmonization.e. All of the above.20. Which of the following countries was not a signatory of the Treaty of Rome of 1957 which led to theformation of the European Economic Community?a. The Netherlandsb. Francec. Italyd. Luxembourge. The United Kingdom二、True/False Questions1.When accounting standards vary around the world, the inherent reliability of financial statements will alsovary.2. Accounting harmonization is the process by which differences in financial reporting practices amongcountries are reduced in order to make financial statements more comparable and decision-useful across countries.3. The primary economic rationale for accounting harmonization is that major differences in accountingpractices act as a barrier to capital flowing to the most efficient users.4. There is a concern that some developing countries might adopt international accounting standards to gainglobal respectability for their financial reporting without considering whether these standards are suitable for their economies.5. Most developing countries have the time and the resources to develop their own indigenous accountingstandards.6. The adoption of international accounting standards in countries is a purely technical matter that is notsubject to political lobbying.7. Politically it is easier for countries to adopt external standards promulgated by a supranational organizationsuch as the IASB rather than to adopt the standards of another country.8. The World Bank and United Nations recently opined that the inconsistent application of auditing standardsaround the world adversely affects the comparability of financial statements from one country to the next.9. The International Accounting Standards Board was formed to develop global accounting standards;compliance with IASB standards is mandatory worldwide.10. Non-U. S. firms that issue securities in the United States must abide by the rules of the SEC.11. The Organization for Economic Cooperation and Development issues accounting directives which have thefull weight of law behind them.12. In international accounting, harmonization is a movement away from total diversity while standardizationis a movement towards uniformity.13. In international accounting, harmonization and standardization are states while harmony and uniformityare processes.14. The IASC's early standards were criticized for being too narrow and for allowing too few alternatives.15. In the 1970s, a United Nations committee produced a list of financial and non-financial disclosures (to beprovided by MNCs) which were heartily endorsed by most industrialized countries.16. The Multijurisdictional Disclosure System negotiated between Canada and the United States represe nts avery promising model for global accounting harmonization.17. The New York Stock Exchange strongly opposes the "world class issuer" approach to global accountingharmonization.18. The G4+1 presently consisted of standard-setters from Australia, Canada, New Zealand, the UnitedKingdom, the United States and the International Accounting Standards Committee.19. The basic objective of the European Union (EU) is to bring about a common market which allows for thefree mobility of capital, goods and people between member countries.20. Of the European Union (EU) directives, the Fourth Directive and the Seventh Directive are generallyregarded as the most significant on accounting matters.21. The European accounting harmonization effort has been a resounding success and is being copied in Asiaand Africa.22. The ASEAN countries have followed the regional harmonization paradigm modeled after the EuropeanUnion (EU) rather than the global harmonization paradigm represented by international accountingstandards.23. The global accounting harmonization paradigm makes more sense for ASEAN countries than the regionalharmonization paradigm because ASEAN countries are more dependent economically on their global trading partners than on other ASEAN member countries.24. Japan, Korea, Singapore, and Thailand have harmonized their accounting as a result of their membership inthe Association of Southeast Asian Nations (ASEAN).25. Global accounting harmonization has not been pursued in ASEAN because the requisite conditions thatwould make it an important policy objective are not present.。
国际会计第二章
3、AAA（American Accounting Association)的划分——按影响范围划分 AAA的国际会计和教育委员会在1975－ 1976年的报告中把世界各国的会计划分 为五种模式：
• • • • •
英国模式 美国模式 法国－西班牙－意大利模式 德国－荷兰模式 苏联模式
4、按会计准则的制定情况分类
（4）混合经济会计模式
• 一方 面，会计人员要为习惯于以前经济、 会计系统的经理人 员提供他们认为有用的 财务信息，仍依赖于统一的帐 户体系；另 一方面，这些企业又有资本主义市场导向 的 性质，在会计上他们很想追随英美会计 模式 • 实行混合经 济会计模式的国家主要有俄罗 斯、匈牙利、波兰、罗马 尼亚、哈萨克斯 坦等。
40 5 4
35
社会价值观（50国统 新 计值） 加 坡 规避不确定性的意识 8 平均＝64 最大＝112 最小＝8
香 港
台 湾
英 国 35
美 国 46
日 本 92
德 国 65
29 69
48 57 45 66 62 95 66 阳刚倾向 平均＝51 最大＝95 最小＝5 资料来源：Hofstede ,Culture`s Consequences:International Differences in Work-Related Valunes,Newbury Park,CA:Sage Publications
独立制定：英国 非政 府制 定 会 计 准 则 政府 执行 职业界制定：澳大利亚、加拿大 独立制定：英国 职业 界执 行
混合型：荷兰
职业界制定：新西兰
政府 制定 并执 行
仅有成文法：德国
有成文法和专门委员会：日本 有专门委员会：法国
初级国际会计第二章全英文课件
Use Unit Costs Cautiously
• What should the budgeted cost be for an estimated production of 600 bicycles?
• A unit cost (also called an average cost) is computed by dividing some amount of cost total by some number of units.
• The units may be expressed in various ways:
Direct and Indirect Costs
• Direct Costs （直接计入成本）– CAN be conveniently and economically traced (tracked) to a cost object
• Indirect Costs （间接计入成本）– CANNOT be conveniently or economically traced (tracked) to a cost object. Instead of being traced, these costs are allocated to a cost object in a rational and systematic manner
Cost Behavior (成本性态)
• Variable Costs （变动成本） – changes in total in proportion to changes in the related level of activity or volume
国际会计准则建造合同
国际会计准则建造合同《国际会计准则：建造合同》第一章总则1.1 本准则规定了建造合同的会计处理原则和方法，适用于所有从事建造业务的企业。
1.2 本准则适用于所有形式的建造合同，包括固定价格合同、成本加成合同、固定时间合同等。
1.3 本准则不适用于建筑产品的购买、销售和租赁业务。
第二章建造合同的识别和初始计量2.1 企业应当根据合同的性质、条款和实际情况，识别合同是否为建造合同。
2.2 建造合同的初始计量应按照合同成本预计总收益的方法进行。
2.3 企业应当根据合同的条款和实际情况，确定合同的成本和收益。
第三章建造合同的会计处理3.1 建造合同的会计处理应当采用完成合同法或比例合同法。
3.2 完成合同法是指企业在合同完成时，根据实际发生的成本和合同总收益，确认合同收入和费用。
3.3 比例合同法是指企业根据合同完成的百分比，按照预计的总成本和总收益，确认合同收入和费用。
3.4 企业应当在每个会计期间，根据合同的实际情况，调整合同收入和费用。
第四章建造合同的变更和解除4.1 企业应当根据合同的条款和实际情况，处理合同的变更和解除。
4.2 合同变更增加的收益，应当按照完成合同法或比例合同法确认。
4.3 合同解除导致的损失，应当按照合同成本预计总收益的方法进行计量。
第五章建造合同的披露和列报5.1 企业应当在财务报表中，披露建造合同的会计处理原则和方法。
5.2 企业应当在财务报表中，列报建造合同的收入、费用、利润和现金流量的相关信息。
5.3 企业应当在每个会计期间，及时更新建造合同的相关信息，确保财务报表的真实和准确。
第六章附则6.1 本准则自发布之日起实施。
6.2 本准则由国际会计准则委员会负责解释。
国际会计(会计模式)
佩雷勒根据霍夫斯蒂德和格雷的研究提出了如下 假设和推论：
（1）一个社会中个体主义倾向较大、不确定性避免倾向 较小，那么其会计文化中表现出的职业化倾向就较大（或 统一性较小）。
（2）推论：一个社会中个体主义倾向较小、不确定性避免倾向较 大，那么其会计文化中表现出的职业化倾向就较小（或统一性较 大）。
欧洲大陆：根 据税制与法律
根据经济 学理论
种
英国影响
美国影响
根据税制
根据法律
个体
荷 兰
新 澳 南爱 英 西 大 尔 非 国 兰 利 兰 亚
加 美 日菲 墨 律 西 拿 国 本 宾 哥 大
西 法比 意 利 大 班 国 时 利 牙
德
国
瑞
典
诺比斯根据财务报告惯例对会计实务体系的分类
所处的外部环境。
三、环境因素与会计模式
（一）各国会计环境的差异
了解和弄清各国会计环境的特征及差异的意义在 于： 1、有助于吸取别国的经验教训 2、有助于增进国际间投资和国际经营活动的发展 3、有助于促进会计的国际协调
（二）成因剖析
1、法律因素 ——普通法系与成文法系的影响 （一）普通法系的国家，会计准则由民间专业组 织制定，具有很强的适应性和创造性。 （二）成文法以《罗马法》和《拿破仑法典》为 基础。成文法系的国家，会计准则和实务汇编以 法律的形式出现，具有高度的统一性和程序性。 （三）对会计影响最直接的是税收法规
经济发展水平对会计核算的具体内容和方法有直 接影响
资金来源的不同也对各种经济实体有直接的影响 企业组织形式与规模的不同会影响会计实务
《国际会计》课程教学大纲
《国际会计》课程教学大纲课程名称：国际会计International Accounting课程编码：6361F006 学分： 2 总学时：36说明【课程简介】本课程为应用型本科会计学专业财务会计方向课程。
随着中国加入世贸组织以及经济全球化进程的加快，学生不应仅把眼光局限在国内的会计实务的处理上，更应该立足于全球角度，应对会计国际化的发展趋势，因此，本课程在会计学人才培养中有着重要位置。
作为会计学的一个独立的分支，国际会计有着自己相对独立的理论和方法体系，是一门专业性很强的课程。
通过本课程学习，培养学生利用此课程中的理论和方法分析和解决问题的能力。
【课程性质】专业方向课程【适用专业】会计学专业【教学目标】通过该课程的教学，能使学生了解国际会计产生、基本知识、发展动态和会计准则的国际协调，掌握国际比较会计、国际税务筹划的不同特点、具体要求和核算方法。
通过本课程的学习，能比较完整地掌握国际会计学的基本理论框架，并能把它们运用于实践当中。
【先修课程要求】《经济学》、《管理学》、《基础会计》、《中级财务会计》、《财务管理》、《税法》等课程。
这些课程的基本原理、理论及其分析方法，是学习本课程的基础。
【能力培养要求】可以对典型国家的会计模式进行比较，对常见的国际税务问题可以分析判断。
【学习总量】总学时36学时，其中理论36学时。
学生自主学习12学时，另行安排。
【教学方法与环境要求】教学方法：依托多媒体教学环境，在讲授基础上，结合教材思考题组织课堂讨论和主题发言。
用国际会计准则与实际业务相结合的方法帮助学生借鉴和吸收国际上一切优秀的成果；联系实际发展我国的会计准则；熟悉和掌握国际通用的商用语言。
环境要求：多媒体教室。
【学时分配】【教材与主要参考书】教材：《国际会计》，常勋；常亮，东北财经大学出版社，2015年1月，第7版参考书：【1】《国际会计前沿》，王松年，上海财经大学出版社，2013年【2】《国际会计学》，徐经长、杜胜利、陈轲，中国人民大学出版社，2015年【3】《国际会计研究》，常勋，中国金融出版社，2015年【4】《国际财务报告准则—阐释与应用》（中国版），本哈德. 裴仁斯等，上海财经大学出版社，2014年【5】《国际会计学》，[美]弗雷德里克·D. S. 乔伊、卡罗尔·安·福罗斯特、加利·K. 米克著，周晓苏、方红星译，东北财经大学出版社，2010年7月【6】《国际会计》，王建新，上海财经大学出版社，2013年5月大纲内容第一章国际会计的形成与发展【教学目的和要求】了解：（1）国际会计师大会的由来与发展（2）早期国际会计定义的区别理解：（1）市场国际化对会计国际化的影响（2）跨国公司兴起对会计国际化的影响（3）会计遗产对会计国际化的影响掌握：（1）国际会计的三大问题（2）会计职业国际化的三个层次（3）各国会计师职业资格考试的差异（4）“世界会计”观的定义（5）“国别会计”观的定义（6）“实务主义”观的定义（7）崔和缪勒的定义（8）伊克彼、麦尔科和伊利马拉夫的定义（9）国际会计的主要内容运用：（1）理论联系实际能够区分会计职业界提供国际性服务的三个层次（2）通过学习各学者的观点，能够评价和比较国际会计的不同定义【内容提要】第一节会计的国际化一、市场的国际化，特别是货币、资本市场的国际化二、跨国公司的兴起和壮大三、会计世袭遗产的国际性四、特定会计方法的国际性质五、会计的国际化与国家化第二节会计职业界的国际化一、会计职业界提供国际性服务的三个层次二、会计职业界的国际组织三、会计职业国际化的阻力第三节国际会计的定义一、国际会计学家在早期对国际会计所下的定义二、20世纪70年代国际会计研究中的三种不同观点三、20世纪80年代至90年代国际会计学家对国际会计所下的定义四、国际会计的主要内容【教学重点与难点问题】教学重点：市场国际化、特别是货币市场和资本市场的国际化，是会计国际化的最主要的推动力量；跨国公司的兴起和壮大对会计国际化的双面影响；国际会计的定义。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
2.2.2 微观经济模式
在微观经济模式下，会计发端于微观经 济原则。在会计的微观经济框架中：
（1）各个企业是经营活动的中心； （2）企业的主要目标是生存； （3）企业生存的最佳策略是经济优化； （4）作为企业经济学的一个分支，会计从 经济分析中派生出其概念与应用。
这种发展模式的核心会计概念是：会计 过程必须从真实意义上保全投入企业的资本。 这一概念主要强调三点：
来事项的不确定性，而不是采取更为激进、冒 险的方法。
（4） 保密性，相对于透明度：
倾向于保守机密，把企业信息控制在应该 知晓的范围之内，而不愿意向公众报露信息。
3）盖瑞的会计价值观与霍斯蒂德的文化维 度之间的关系
表 2-1
会计价值观与文化维度之间的关系43;
权力距离
成文法VS不成文法（判例法）
成文法中
法律是一系列无所不包的要求，必需遵循的法律 条文，它趋向于高度指示性和程序性。（法国、 意大利、德国、荷兰等欧洲大陆国家）
不成文法
不成文法是在判例法的基础上发展起来的，它无 意用无所不包的条文来囊括所有的情况，它注重 经验，允许援引判例。（英格兰和威尔士、美国、 加拿大）
各国的职业界的实力、规模和胜任能力， 一方面受到法律、政治、资金来源等因素 的影响，另一方面也受到它们为企业提供 的服务水平的制约。
世界各国的会计职业界的专业胜任能力差 别悬殊，能为跨国公司服务的国际大型会 计师事务所，其基地大多在美英。如：英 国拥有历史悠久的六大会计职业团体。 （ACCA、ICAEWD等） 美国拥有30多注 册会计师会员。
-
会计价值观（盖瑞） 统一性 稳健主义
-
-
+
?
保密性 +
2.2 会计发展模式
在西方市场经济国家，可以把各国的 会计发展概括为以下四种模式：
（1）宏观经济模式； （2）微观经济模式； （3）独立范畴趋向； （4）统一会计趋向。
2.2.1 宏观经济模式
企业和经济的两个中心命题：
（1）各个企业确定正式和非正式的目标， 然后，在其经营中坚持使这些目标最大化；
（2）国家制定正式和非正式的全国性政策， 然后采取管理程序去实施这些政策。
企业的目标要比国家的经济政策狭隘。
在会计发展的宏观经济模式下，企业会 计实务是从国家的经济目标中派生出来的， 并为其服务。它又基于以下三个命题：
（1）企业是国民经济的基本单元； （2）企业最好通过从事密切符合国家经济 政策的活动方式来实现自身的目标； （3）如果企业紧随国家的经济政策，也就 是最好地服务于公共利益。
第2章 会计模式通论
2.1 环境因素与会计模式 2.2 会计发展模式 2.3 全球会计模式的分类 2.4 判断性分类 2.5 实证性推断分类
“模式”是指某种事物或过程的已定型 的标准形式。
故会计模式可简括地表述为会计实践和理 论的示范形式，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。
• 税制
税法决定会计准则VS税法和会计准则分离
三种情形：
一种情形：税法有效的决定会计准则，这是因为 公司必需根据纳税的要求，记录和申报它们的收 入和费用。（法国、德国、瑞典）
一种情形：应税利润是根据会计利润对税法差异进 行调整而得出的。（荷兰）
一种情形：根据税法要求计算的应税利润与 根据会计准则计算的会计利润背离过大， 纳税申报和财务报表往往需要分别编制。 （英国、美国）
（1）如果真实资本基础亏蚀，企业将不 可能生存；
（2）鉴于企业本身是经营活动的中心，企 业永久性投入资本必须得到重大关注；
2.1 环境因素与会计模式
2.1.1 对会计模式的形成和发展起 重大作用的社会经济环境因素
1）法律制度 2）企业资金来源 3）税制 4）政治和经济联系 5）通货膨胀 6）经济发展水平 7）会计职业界 8）地理条件
• 法律制度
法律制度规范人们的行为。法律制度决定了人们 与所在地区法律之间的相互作用和关系。
• 企业资金来源 主要源于资本市场VS主要源于信贷资本
在资本市场发达国家，会计财务报表主要集中关 注企业的获利能力和财务状况的披露，以帮助投 资者结合相关的风险来评价企业创造未来现金的 能力。（英、美）
在以信贷为基础的体制下，会计集中关注通过稳 健的会计计量以保护债权人权益。
不同融资来源特点区分
是否有强大的股票市场？是否有强大的股票市场？ 是否有强大的审计职业界？会计规章是否与税务 规章区分？
• 地理条件
邻国之间的由于接近和交往促进了会计实 务的协调。
2.1.2 文化因素对会计模式形成 和发展的影响
1）霍斯蒂德归纳了四种国家文化维度（或 社会价值观）：
（1）个人主义（individualism）； （2）权力距离（power distance）； （3）不确定性规避（uncertainty avoidance）； （4）阳刚之气（masculinity）。
2）盖瑞的连接文化和会计的架构
（1） 职业主义 VS 法律控制： 倾向于运用个人的专业判断和职业自律， 而不是遵守指令性的法律规定。
（2） 统一性，相对于灵活性： 在对不同情况作出反应时，更倾向于统一 性和一贯性，而不是灵活性。
（3） 稳健主义，相对于激进主义： 倾向于以谨慎的方法进行计量，以应付未
• 政治和经济联系
会计观念和技术通过征服、贸易和其他类 似力量得以传播。如：意大利复式记帐传 遍欧洲，英国殖民主义把会计概念输出到 整个帝国，美国二战后将会计立法模式移 植到日本等。
• 通货膨胀
通货膨胀动摇了历史成本计量，并导致了 一国将物价变动会计纳入财务报表的进程。
20世纪70年代后期，美国和英国都要求报 告物价变动影响，以应对持续的较高的通 货膨胀率。
• 经济发展水平
经济发展水平决定了企业在在特定经济中 所进行的交易类型，而交易的类型决定了 所面临的会计问题。
如：金融工具的创新和衍生品的不断出现， 导致了对传统财务会计概念框架和准则的 巨大冲击。 再如：高新技术和信息型经济 出现，新的会计挑战正在出现，例如无形 资产会计和人力资源会计。
• 会计职业教育水平 （会计职业界）