国际会计准则国别会计（一）国内会计与国际会计的区别（p1）[Domestic accounting & International accounting]相同：a、users oriented 以使用者为主要服务对象（creditors investors）b、economic decisions 用于投资决策不同：accounting equityIA，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.（同上，除了被报告的公司是一个跨国交易与经营的跨国公司或是一个有向非本国使用者报告义务的主体）（二）国际会计发展因素（6个因素，前三个为重点）（p2）1、Sources of finance融资渠道（1）Equity markets股权市场Profits measure how well managers have run the company.以利润来评价管理者经营业绩Accounting is used to assess cash flows, risks, and to value the firm.会计用来评价现金流、风险及对公司进行评估Extensive disclosures.（信息披露程度）完全披露（2）Banks银行Conservative earnings for creditor protection.（谨慎性原则）低估利润以保护债权人Less extensive disclosures.不完全披露2、Legal system法律体系（1）Code law成文法Laws are all-embracing—codification of accounting standards and procedures.法律为会计准则和程序的法律汇编Accounting standards and procedures are incorporated into national laws.会计准则与程序符合国家法律Accounting tends to be prescriptive and procedural.会计趋于规定性与程序性Accounting focuses on legal form—financial lease.法律形式大于经济形式----融资租赁（强调所有权）（2）Common law判例法Laws develop on a case-by-case basis.法律基于具体情况Accounting develops from experience and judgment.会计源于经验与判断Accounting tends to be flexible, adaptive, and innovative.会计趋于革命的、适应的、创新的Accounting focuses on economic substance—financial lease.会计注重经济实质---融资租赁Accounting rules are established by private sector professional organizations.会计条例由民间组织制定3、Taxation课税（税法）Must companies record revenues and expenses in their accounts to claim them for tax purposes?公司是否必须在他们的账户上按税法记录收入与费用Are financial accounting and taxation the same?财税合一？--Germany德国Or are they different?财税分离--U.S.A. or Sweden (瑞典）--LIFO Conformity Rule in USA对LIFO来说，会计法和税法是一样的4. Political and economic ties政治与经济的联系5. Inflation通货膨胀6. Level of economic development经济发展程度7. Educational level教育水平•SUMMARY–Several variables are closely associated.•Common law legal system, strong equity markets, and separation of financial and tax accounting. •Code law legal system, credit-based（以信贷为基础）financing, and accounting rules that conform to（符合）tax law.–Result is two basic orientations of accounting.•Fair presentation公允披露•Legal compliance遵循法规（三）国际会计发展分类（p2-p3）三种分类方法：第一种，四分类Four approachesA. Macroeconomic approach宏观经济角度Accounting derived from and designed to enhance national macroeconomic goals–stable employment policy平稳的就业政策–smooth income利润平滑性–the development of certain industry相关产业的发展Example: Sweden（瑞典强调财税合一，以税法为导向，以国家为主要的服务目标）B. Microeconomic approach微观经济角度Its focus is on individual firms whose main goal is to survive（独立企业）以企业为主体，防范企业破产，保护企业利益Accounting derived from microeconomics.–Maintaining physical capital 资产保全（更多强调企业现金流）–Separation of capital and income现金流与利润分离–Replacement costs重置成本（与市场价值接轨）Example: the NetherlandsC. Independent discipline approach独立准则（财税分离）•Accounting derived from business practices, judgment, and trial-and-error.•Examples: U.K. and U.S.D. Uniform approach统一性原则（会计准则、税法与相关法律一致）•Accounting is standardized by central government and used as a tool for administrative control.•Example: France第二种，法律体系分类Legal systemsA. Common law accounting判例法系•Oriented toward fair presentation, transparency, and full disclosure以公允披露、高信息透明度、完全披露原则为导向•Separation between tax and financial accounting•Accounting standard setting in private sector编制会计准则主体一般为民间机构•Parallels stockholder model（模型）of corporate governance–Full disclosure resolves the information asymmetry完全披露原则，解决信息不对称【判例法系：以股权融资为主，满足投资者利益，为投资者服务】B. Code law accounting成文法系•Legalistic orientation, opaque with low disclosure法律方向、模糊披露•Alignment（一致的）between tax and financial accounting•Accounting standard setting（编制）in public sector（政府）•Parallels stakeholder（利益相关方，此处主要指政府）model of corporate governance–Debt more important source of finance融资渠道主要是债权人（政府）–Conservative measurement as a cushion谨慎性计量作为保障第三种，实务角度分类Practice systemsA. Fair presentation accounting公允披露•Substance over form实质重于形式–Depreciation expense 确认折旧费用–Financial lease or operating lease融资or经营•Oriented toward decision needs of external investors.以外部信息使用者利益为导向–Helps judge managerial performance and predict future cash flows and profitability 提升企业管理业绩，预期企业现金流及利润（经营权、所有权分离）–Extensive disclosures详细披露•IFRS are aimed at fair presentation. 以公允披露为导向编制财报•Found in U.K., U.S., Netherlands and countries influenced by them.•The trend for consolidated（合并）financial statements.B. Legal compliance accounting•Designed to satisfy government-imposed requirements, such as:以政府利益为主–Calculating taxable income应计纳税报表–Complying with macroeconomic plan与宏观计划相一致•Conservative measurements谨慎性计量•Income smoothing平滑利润的目标•Will persist in code law countries for individual-company financial statements 只遵守本国国内的会计准则简答题：Why national accounting distinctions are becoming blurred（模糊的）为什么国别会计的差异趋于模糊？•Importance of stock markets as a source of finance is growing.资本市场（股权融资）重要性•Dual financial reporting（财务报表双轨制）is becoming more common, particularly where duality is sanctioned.–Individual company/financial statement国内独立企业（非上市公司，non-listed company）[可按本国财务报表编制]–Consolidated financial statement上市公司的合并财务报表•Some code law countries are shifting responsibility for accounting standard setting to the private sector.一些成文法系的国家将编制会计准则的责任交给民间机构双轨制：即既要遵守国内的准则，又要遵守国外的。