国际会计学第六版chapter1-
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会计学第01章 总论(第6版)
第一章 总论
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本章主要内容
1.1 会计目标 1.2 会计要素 1.3 会计基本前提 1.4 会计计量属性 1.5 会计信息质量要求
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1.1 会计目标
• 经济工作离不开会计，经济越发展，会 计越重要。现代会计按照提供的信息分 类，分为财务会计和管理会计两大分支； 按照适用的组织类型分类，可以分为企 业会计和政府会计两大部类。
报告的方法。
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1.1 会计目标
1.1.1会计信息的需求者
会计信息的需求者，主要包括以下三个方 面：
1.政府部门。
2.所有者和债权人。
3.企业管理者。
政府部门、所有者和债权人属于企 业外部的信息需求者；企业管理者属于企 业内部的信息需求者。
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1.1 会计目标
（4）经济业务的发生，引起负债和所有者 权益内各项目之间发生增减变化，等式左 方的资产总额以及等式右方的负债和所有 者权益总额保持不变，会计等式保持平衡。
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1.3 会计基本前提
1.3.1 会计主体
会计主体是指会计人员为之服务的特定单 位，是会计人员对会计要素进行确认、计 量、报告时采取的立场，是会计核算空间 范围的界定。 • 会计主体与法人是不同概念。 • 会计主体是一种空间上的界定。
2.确定记账本位币。
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1.3 会计基本前提
1.3.5 权责发生制
会计核算应当以权责发生制作为会计确认 的基础。
权责发生制是指在确认收入或者费用时， 不是以是否在该期间内收到或付出货币资 金为标志，而是依据经济利益的流入或流 出是否归属该期间来确定。
2024/12/17
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本章主要内容
1.1 会计目标 1.2 会计要素 1.3 会计基本前提 1.4 会计计量属性 1.5 会计信息质量要求
2024/12/17
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1.1 会计目标
• 经济工作离不开会计，经济越发展，会 计越重要。现代会计按照提供的信息分 类，分为财务会计和管理会计两大分支； 按照适用的组织类型分类，可以分为企 业会计和政府会计两大部类。
报告的方法。
2024/12/17
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1.1 会计目标
1.1.1会计信息的需求者
会计信息的需求者，主要包括以下三个方 面：
1.政府部门。
2.所有者和债权人。
3.企业管理者。
政府部门、所有者和债权人属于企 业外部的信息需求者；企业管理者属于企 业内部的信息需求者。
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1.1 会计目标
（4）经济业务的发生，引起负债和所有者 权益内各项目之间发生增减变化，等式左 方的资产总额以及等式右方的负债和所有 者权益总额保持不变，会计等式保持平衡。
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1.3 会计基本前提
1.3.1 会计主体
会计主体是指会计人员为之服务的特定单 位，是会计人员对会计要素进行确认、计 量、报告时采取的立场，是会计核算空间 范围的界定。 • 会计主体与法人是不同概念。 • 会计主体是一种空间上的界定。
2.确定记账本位币。
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1.3 会计基本前提
1.3.5 权责发生制
会计核算应当以权责发生制作为会计确认 的基础。
权责发生制是指在确认收入或者费用时， 不是以是否在该期间内收到或付出货币资 金为标志，而是依据经济利益的流入或流 出是否归属该期间来确定。
国际会计学第六版
Banks
Conservative earnings for creditor protection. Less extensive disclosures.
Development (contin)
Legal system
Code law
Laws are all-embracing. Accounting tends to be prescriptive and
Example: the Netherlands
Independent discipline approach
Accounting derived from business practices, judgment, and trial-and-error.
Examples: U.K. and U.S.
sector professional organizations.
Development (contin)
Taxation
Must companies record revenues and expenses in their accounts to claim them for tax purposes?
Development (contin)
Level of economic development
Affects the types of transactions and which ones are most prevalent in the economy which, in turn,
Accounting values (Gray)
Professionalism vs. statutory control Uniformity vs. flexibility Conservatism vs. optimism Secrecy vs. transparency
Conservative earnings for creditor protection. Less extensive disclosures.
Development (contin)
Legal system
Code law
Laws are all-embracing. Accounting tends to be prescriptive and
Example: the Netherlands
Independent discipline approach
Accounting derived from business practices, judgment, and trial-and-error.
Examples: U.K. and U.S.
sector professional organizations.
Development (contin)
Taxation
Must companies record revenues and expenses in their accounts to claim them for tax purposes?
Development (contin)
Level of economic development
Affects the types of transactions and which ones are most prevalent in the economy which, in turn,
Accounting values (Gray)
Professionalism vs. statutory control Uniformity vs. flexibility Conservatism vs. optimism Secrecy vs. transparency
国际会计学第六版cha
Terminology 6.2 BANKGROUND AND TERMINOLOGY(P127-129)
• Conversio n
• Translation
• Act of exchanging • one type of
money • or security for • another
It is simply a change in monetary expression.
Spot & Foward exchange rate
Bid quote 买方出价
• Is what the foreign exchange dealer would pay you for foreign currency.
ask quote 卖方报价
• Is the rate at which the dealer would sell you foreign currency.
currency translation differ from the
current rate method? What is the relationship between
currency translation and inflation?
Why do Firms Translate? 〔P127〕
Types of Transaction Rates
Spot transactions: the physical exchange of one currency for another in which delivery takes place immediately. 〔P128〕
Factors:
Learning Objectives
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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?
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.
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Common law
Laws develop on a case-by-case basis. Accounting develops from experience and
judgment. Accounting tends to be flexible, adaptive,
Extensive disclosures.
Banks
Conservative earnings for creditor protection. Less extensive disclosures.
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Development (contin)
Legal system
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国际会计学第六版chapter1共24页文档
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Contris international heritage
Double-entry originates in the Italian city states.
Bookkeeping spreads to Germany and assists the spread of capitalism.
What is meant by the term, global capital markets, and what does development mean for capital market participants?
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What is International Accounting?
Domestic accounting: an information specialty providing information about a firm to users of that information as a basis for economic decisions.
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Dutch enhance income measurement.
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French use accounting for governmental planning and control.
Double entry assists the British in managing and controlling commercial interests in the colonies.
Consolidation of foreign accounts Accounting for foreign currency fluctuations Accounting for changing prices International planning and control Performance evaluation of foreign operations Financial risk management International taxation and transfer pricing
国际会计学第六版cha(1)
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Have a basic working knowledge of accounting classifications and how they compare with one another.
Explain the difference between the “fair presentation” and “legal compliance” orientations of accounting and identify nations in which each is prevalent.
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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.
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Political and economic ties
Accounting ideas and technologies are transferred through conquest, commerce, and other forces.
Inflation
Extensive disclosures.
Banks
Conservative earnings for creditor protection. Less extensive disclosures.
国际会计学第六版chapter1-
programs
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Contributing Factors (contin)
Global competition
Competitive benchmarking necessitates international comparisons.
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What Does International Accounting Diversity Entail?
Measurement principles Financial disclosure (corporate transparency) Auditing practices
Dutch enhance income measurement.
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French use accounting for governmental planning and control.
Double entry assists the British in managing and controlling commercial interests in the colonies.
International Accounting, 6/e Frederick D.S. Choi Gary K. Meek
Chapter 1: Introduction
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Learning Objectives
How is international accounting distinct from domestic accounting?
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Contributing Factors (contin)
Global competition
Competitive benchmarking necessitates international comparisons.
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What Does International Accounting Diversity Entail?
Measurement principles Financial disclosure (corporate transparency) Auditing practices
Dutch enhance income measurement.
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French use accounting for governmental planning and control.
Double entry assists the British in managing and controlling commercial interests in the colonies.
International Accounting, 6/e Frederick D.S. Choi Gary K. Meek
Chapter 1: Introduction
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Learning Objectives
How is international accounting distinct from domestic accounting?
国际会计学第六版chapter-2
Reveals what group members have in common, and What distinguishes groups from each other
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Development
Sources of finance – who, how many, how close? Equity markets
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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?
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Development (contin)
Linking the two:
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Classification
Four approaches to accounting development (Mueller 1967)
Macroeconomic approach
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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.
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In debt-oriented capital market: Companies annual reports tends to be more matter-of fact. Cause:Bank financing is the main source of capital for companies in those countries.The banker providing the loan doesn’t mainly depend on the annual reports (2) Substantive level equity-oriented capital market : Since stockholders are the primary providers of capital, the companies try to put the best face on them. Debt-oriented capital market : There is a tendency to under report earnings. e.g. German firms’ earnings computed in acc. principles are lower than that computed in U.S. acc. principles
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(二) the level of sophistication of financial instruments equity-oriented countries-----complex and innovative financial instruments Debt-oriented countries----relatively simple (三) the level of globalization of capital markets -----The influence will vary with the type of nondomestic firms that enter a country’s capital market If the entering firms are from a country with high financial reporting and disclosure requirements,this will raise the level of financial reporting e.g. U.S. firms list on the London Stock Exchange
国际会计第六版教学设计
国际会计第六版教学设计一. 教学目标本课程的目标是：1.让学生了解国际财务报告的背景与作用；2.帮助学生掌握财务会计部分的相关知识；3.告诉学生如何比较与分析财务报告；4.让学生掌握财务报告的编制与解读方法。
二. 教学内容本课程的教学内容如下：1. 国际财务报告背景与作用•国际财务报告的定义和要求•国际财务报告标准体系2. 财务会计部分•资产负债表•利润表•现金流量表3. 比较与分析财务报告•财务比率分析•财务趋势分析•财务结构分析4. 财务报告的编制与解读方法•财务报告编制准则•财务报告解读技巧三. 教学方法1.讲课：通过PPT等教案，向学生阐述相关概念和知识点。
2.分组讨论：将学生分成小组，让每组讨论财务报告相关的案例和问题，提高学生的思考和沟通能力。
3.实践操作：让学生通过财务报告解读实践操作，加深其对财务报告理解。
四. 文献资料•Deegan, C. M. (2014). Financial Accounting Theory.4th ed. United States: Mcgraw-hill.•Kieso, D. E., Weygandt, J. J., & Warfield, T. D.(2016). Intermediate Accounting.16th ed. United States: John Wiley & Sons.•IFRS2018).IFRS Standards - Consolidated without early application. International Accounting Standards Board (IASB).五. 评价方法1.学生平时表现（40%）：包括参与度、思考问题能力、作业完成情况等各方面表现。
2.期末论文（60%）：学生需撰写一篇不少于3000字的论文，探讨财务报告某一方面的问题，如财务比率分析等。
六. 教学日程时间教学内容第1周国际财务报告背景与作用第2-4周财务会计部分第5-6周比较与分析财务报告第7周财务报告的编制与解读方法第8-9周学生小组讨论及实践操作第10周学生期末论文答辩七. 总结思考本课程是国际会计领域的入门课程，涉及到了财务报告的方方面面，因此，在教学设计中增加了分组讨论及实践操作环节，使得学生不仅能够掌握相关理论知识，还能够在实践中不断提高自己的分析与解读财务报告的能力。
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AMF – Financial Markets Authority Supervises securities markets
OEC – Institute of Public Accountants Represents the accounting profession Members prepare financial statements, and provide tax, information systems, and management advisory services
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France
Overview
“The Plan” – national uniform chart of accounts (national accounting code)
Objectives and principles of financial reporting Definitions of elements Recognition and valuation rules Standardized chart of accounts Model financial statements
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CNCC – National Institute of Statutory Auditors
Members audit and give an opinion on financial statements
Must report criminal acts to the High Council of External Auditors
Develops recommendations for consolidated financial statements
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What Does International Accounting Diversity Entail?
Measurement principles Financial disclosure (corporate transparency) Auditing practices
Accounting serves people and institutions whose decisions are international in scope.
Accounting diversity creates a demand for harmonization.
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programs
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Contributing Factors (contin)
Global competition
Competitive benchmarking necessitates international comparisons.
Choi/Meek, 6/e
Choi/Meek, 6/e
3
What is International Accounting?
Domestic accounting: an information specialty providing information about a firm to users of that information as a basis for economic decisions.
Dutch enhance income measurement.
Choi/Meek, 6/e
7
French use accounting for governmental planning and control.
Double entry assists the British in managing and controlling commercial interests in the colonies.
internationally?
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Other Chapter Exhibits
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Chapter Exhibits (contin)
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Chapter Exhibits (contin)
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Accounting plays a major role in the U.S. industrial revolution.
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Contributing Factors (contin)
Paradox of international accounting
In many countries, accounting remains a nationalistic affair.
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What external and internal reporting issues arise when business and investing transcend national borders?
What is meant by the term, global capital markets, and what does development mean for capital market participants?
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Contributing Factors (contin)
Growth and spread of multinational operations
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Contributing Factors (contin)
Reporting issues when business transcends national boundaries
What does international accounting diversity entail?
Does international accounting have a history?
What factors are contributing to the importance of international accounting as a field of study?
Consolidation of foreign accounts Accounting for foreign currency fluctuations Accounting for changing prices International planning and control Performance evaluation of foreign operations Financial risk management International taxation and transfer pricing
Choi/Meek, 6/e
6
Contributing Factors
Accounting’s international heritage
Double-entry originates in the Italian city states.
Bookkeeping spreads to Germany and assists the spread of capitalism.
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Contributing Factors (contin)
Cross-border mergers and acquisitions
Corporate valuation is a function of accounting measurements that vary from country to country.
International Accounting, 6/e Frederick D.S. Choi Gary K. Meek
Chapter 1: Introduction
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Learning Objectives
How is international accounting distinct from domestic accounting?
E.g., the e in p/e valuation multiples.
Internationalization of capital markets
Raising external finance abroad means that financial reports must increasingly travel internationally.
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International accounting (defined): same as above except that the firm being reported on is a multinational company with operations and transactions that cross national boundaries or an entity with reporting obligations to non-domestic readers.
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•Financial innovation
Identifying potential market risks Quantifying trade-offs associated with
alternative risk reduction strategies Measuring risk exposures Accounting for specific hedge products Evaluating the effectiveness of hedging
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Chapter Exhibits (contin)
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Chapter Exhibits (contin)
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Contributing FactБайду номын сангаасrs (contin)
Reporting issues associated with internationalization of capital markets
How to analyze and interpret foreign accounts? How to report to foreign readers? How to harmonize reporting standards