国际会计——各国会计对比

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Goodwill arising from a business combination is written off in the first year of consolidation or capitalized and amortized over no more than 20 years. Leased assets are typically not capitalized-an example of form over substance. Legal reserves are required: Profits are appropriated annually until they reach 20% of equity for corporations and 10% for limited liability companies.
特点
2、Accordingly，larger companies (those with net sales in excess of €18 million or more than 300 employees) prepare four documents: a statement of cash position，a statement of changes in financial position or cash flow statement，a forecast income statement，and a business plan. A social report also is required of all companies with 300 or more employees.
Low Low Highly planned economic system Developed capitalist countries →Market-oriented economy High High The Dutch are particular about order, love, cleanliness, temperament, reason and tolerance. Do things with a clear eye. Strong sense of The unique national character time and punctuality. The of the Czech nation Dutch have the tradition of extremely love art, extremely investing in stocks and the love life, undisputed with the broad vision of developing the world, humorous tenacity. global economy. For a long time, the reclamation of the sea and the struggle against nature for survival are famous for its adventurous spirit.
文化
The concept of legal system is strong, tends to collectivism, and the power distance is larger.Germans have rules to follow in everything, laws to follow, generally consciously abide by various rules and regulations, honesty without supervision
2、The second fundamental characteristic of German accounting is Tax law also largely determines commercial accounting.
3、The third fundamental characteristic of German accounting is its reliance on statutes and court decisions. 4、The German auditing profession is small.
会计信息质量要求
Extreme stability Form are better than substance.
Extremely robust Not requiring full disclosure.
监管体系
France is a country enacted by the government to promulgate the national unified accounting scheme (Plan Comptable). The German Accounting Civil power refers to the Standards Committee(GASC) national consultation on accounting work (Conseil National De De La Comptabilite)
会计体系
财务报表
Balance sheet Balance sheet Income statement Income statement Notes to financial statements Notes Directors’ report Management report Auditor’s report Auditor’s report
会计要素
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会计计量
Because of Conservative idea， provisions as estimates of individual companies must future expenses or losses are follow fixed regulations while used heavily. Provisions must consolidated groups have more be set up for deferred flexibility. maintenance expenses，product guarantees，potential losses from pending transactions，and other uncertain liabilities..
Low
Developed capitalist countries Developed capitalist countries High Gradually formed a traditional concept of anti commercial, anti competitive and counter profit. Compared with the United States, France does not advocate individualism, has a compact social structure, a large power gap, and a strong response to uncertainties. In addition, the French seem to have faith in the national newspaper. High
影响因素 筹资渠道 法律体系 税收（与会计联系）
政治wk.baidu.com
通货膨胀 经济发展水平 教育水平
法国 Bank；government Code law Linked France has a planned capitalist market economy with a high proportion of public ownership, a strong concentration of government decision-making, a strong government in the allocation of resources, underdeveloped securities markets, poorer stock companies relative to other countries, relatively closed corporate financing, mainly from banks, and the government as a whole. Financing plays an important role. Low
1、A feature of French accounting is the dichotomy between individual company financial statements and those for the consolidated group
1、Creditor protection is a fundamental concern of German accounting as embodied in the Commercial code.
德国 Bank；government Code law Linked
Germany implements the "social market economy" system.Germany adopts a typical Legislative Accounting model, stressing the unity of financial accounting and tax accounting, based on macro-control rather than micro-practical, using the principle of extreme prudence and inadequate disclosure.
捷克 Bank；government Code law Linked
荷兰 Bank Code law Separate
Czech was listed by the world bank in the developed countries in 2006. In the Parliamentary constitutional Eastern European countries, monarchy Czech has a high level of human development index.
Balance sheet Profit and loss account (income statement) Notes (include a cash flow statement)
Balance sheet Income statement Notes Directors’report Other prescribed information
会计职业团体
OECCA （Ordre des Experts Comptables et •des •Comptables Agrees） CNCC （Compagnie •Nationale • des Commissaires aux Comptes）
German Institute of Certified Public Accountants (Auditors Association). Founded in 1961, the association is a professional self governing body supervised by the Federal Ministry of economic affairs.