常用的会计准则.docx

1、常用的会计准则常用的會計準則 國際財務報告準則第1號 (IFRS 1) 第一次採用國際財務報告準則 國際財務報告準則第2號 (IFRS 2) 股票形式的報酬 國際財務報告準則第3號 (IFRS 3) 企業合併 國際財務報告準則第5號 (IFRS 5) 待銷售及中止使用的非流動資產的處理 國際會計準則第1號 (IAS 1) 財務報表的表述 國際會計準則第2號 (IAS 2) 存貨 國際會計準則第7號 (IAS 7) 現金流量表 國際會計準則第8號 (IAS 8) 本期凈損益、基本錯誤和會計政策的變更 國際會計準則第10號 (IAS 10) 資產負債表日後發生的事項 國際會計準則第14號 (IAS

2、 14) 分部報告 國際會計準則第16號 (IAS 16) 不動產、廠房和設備 國際會計準則第17號 (IAS 17) 租賃 國際會計準則第18號 (IAS 18) 收入 國際會計準則第19號 (IAS 19) 員工福利 國際會計準則第21號 (IAS 21) 匯率變動的影響 國際會計準則第24號 (IAS 24) 關聯方揭示 國際會計準則第27號 (IAS 27) 合併財務報表和單獨財務報表 國際會計準則第28號 (IAS 28) 在聯營企業中的投資 國際會計準則第31號 (IAS 31) 合營中的權益 國際會計準則第33號 (IAS 33) 每股收益 國際會計準則第34號 (IAS 34)

3、 中期財務報告 國際會計準則第36號 (IAS 36) 資產減值 國際會計準則第38號 (IAS 38) 無形資產 國際會計準則第40號 (IAS 40) 投資性資產http:/www.hkicpa.org.hk/ebook/main.php會計準則維基百科，自由的百科全書跳转到： 导航, 搜尋會計準則是規範會計帳目核算、會計報告的一套文件。它的目的在於把會計處理建立在公允、合理的基礎之上，並使不同時期、不同主體之間的會計結果的比較成為可能。會計準則的制訂主體有兩類：在奉行大陸法系的國家，會計規範一般採用法定主義。即會計事務的處理規則從屬於稅法，國家制訂了一系列具體的會計法規、甚至包括統一的會

4、計科目表，如法國、德國。在奉行普通法的國家，會計準則由民間專業團體制訂、併在實踐上被稅法、證券法所承認，如美國的GAAP（公認會計原則），以及國際會計準則委員會的IAS（國際會計準則）。會計準則制訂的最高水平當屬美國的GAAP（公認會計原則）和國際會計準則委員會的IAS（國際會計準則）。前者內容繁多，有200多條款，偏重於具體的規則，後者內容較為簡略，偏重於原則的遵守。前者由於受到全球最大資本市場的管理者美國證券交易委員會的承認，所以在世界上很有影響。後者由於被歐盟指定為歐洲普遍適用的會計準則，所以也越來越具有影響力。這兩者之間隨著國際會計準則委員會改組為國際會計準則理事會（IAS國際會計準則

5、隨之改稱IFRS國際財務報告準則）、並吸收了GAAP的制訂者財務會計準則委員會的成員加入，有融合的趨勢。The Hong Kong Accounting Standards, or HKAS for short, is a set of accounting standards issued by the Hong Kong Institute of Certified Public Accountants.edit Details HKAS 1 Presentation of Financial Statements HKAS 2 Inventories HKAS 7 Cash flow s

6、tatements HKAS 8 Accounting Policies, Changes in Accounting Estimates HKAS 10 Events after the Balance Sheet Date HKAS 11 Construction contracts HKAS 12 Income taxes HKAS 14 Segment reporting HKAS 16 Property, Plant and Equipment HKAS 17 Leases HKAS 18 Revenue HKAS 19 Employee benefits HKAS 20 Accou

7、nting for government grants and disclosure of government assistance HKAS 21 The Effects of Changes in Foreign Exchange Rates HKAS 23 Borrowing Costs HKAS 24 Related Party Disclosures HKAS 26 Accounting and Reporting by Retirement Benefit Plans HKAS 27 Consolidated and Separate Financial Statements H

8、KAS 28 Investments in Associates HKAS 29 Financial Reporting in Hyperinflationary Economies HKAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions HKAS 31 Investments in Joint Ventures HKAS 32 Financial Instruments: Disclosure and Presentation HKAS 33 Earnings Pe

9、r Share HKAS 34 Interim Financial Reporting HKAS 36 Impairment of Assets HKAS 37 Provisions, contingent liabilities and contingent assets HKAS 38 Intangible Assets HKAS 39 Financial Instruments: Recognition and Measurement HKAS 40 Investment Property HKAS 41 Agriculture 會計入賬的方法 現金概念賬 (Cash basis) 應計

10、會計制 (Accrual basis) 編輯 參考維基英文版: Accounting methods編輯 會計核算的基本方法 設置帳戶 複式記賬 填制憑證 審核憑證 登記賬簿 成本計算 財產清查 編製財務報告 Accounting methodsFrom Wikipedia, the free encyclopediaJump to: navigation, searchContentshide 1 Cash basis o 1.1 Issues with cash basis o 1.2 Example 2 Accrual basis 3 Comparison o 3.1 A simple

11、example 4 Other considerations edit Cash basisCash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid. In cash-basis accounting, revenues and expenses

12、 are also called cash receipts and cash payments.Cash-basis accounting does not recognize promises to pay or expectations to receive money or service in the future, such as payables, receivables, and prepaid expenses.This is simpler for individuals and organizations that do not have significant amou

13、nts of these transactions, or when the time lag between the initiation of the transaction and the cash flow is very short.Two types of cash-basis accounting exist: strict and modified. Strict cash-basis follows the cash flow exactly. Modified cash-basis includes some elements from accrual-basis acco

14、unting such as inventory and property capitalization.edit Issues with cash basisCash-basis accounting fails to meet GAAP requirements because it does not adhere to the following two GAAP principles: Revenue recognition principle - revenue should be recognized when it is realized (e.g. a credit sale)

15、 Matching principle - revenue should be matched to the expense if possible (e.g. sales to COGS) Additionally, cash-basis accounting is not viable for cost accounting in manufacturing operations because expenses cannot always be correctly associated with product costs.edit ExampleWhen you pay your re

16、nt, your landlord would record an income event at the time he receives your payment. The landlord would subsequently record an expense event when he pays the rental agent their fee for your apartment. It is the accounting method used by most individuals, and by some businesses, that have limited pay

17、ables or receivables or whose income and expense cash flows are closely associated with each other in time.A simplified Income Statement and Balance Sheet for cash basis accounting might look like the following: Vandalay Industries Income Statement For the year ended December 31, 2004Revenue . $1,00

18、0Expense . 800 -Net income . $ 200 = Vandalay Industries Balance Sheet As at December 31, 2004Assets Cash . $5,500 - Total assets . $5,500 =Liabilities and Stockholders Equity Common stock . 5,500 - Total liabilities and Equity . $5,500 =edit Accrual basisAccrual-basis accounting records financial e

19、vents based on events that change your net worth (the amount owed to you minus the amount you owe others). Standard practice is to record and recognize revenues in the period in which they incur and to match them with related expenses in a process known as matching or expense matching. Even though c

20、ash is not received or paid in a credit transaction, they are recorded because they are consequential in the future income and cash flow of the company. Accrual-basis is GAAP compliant.edit Comparison Using cash-basis accounting, income and expenses are recognized only when cash is received or paid

21、out. Using accrual-basis accounting, receivables and payables are recognized when a sale is agreed to, even though as yet, no cash has been received or paid out. Cash-basis accounting defers all credit transactions to a later date. It is more conservative for the seller in that it does not record re

22、venue until cash receipt. In a growing company, this results in a lower income compared to accrual-basis accounting. edit A simple example A small business such as a fruit stand, which buys its inventory daily for cash at a wholesale market, sells the inventory for cash, and throws away what didnt s

23、ell, can get an accurate picture of its profits or losses using cash-basis accounting. A remodeling business that gives customers 90 days to pay and that procures materials on account at the lumber yard, must use the accrual method to gain an accurate picture of its financial condition. Either busin

24、ess will probably get a relatively accurate picture using either method over a long period of time, except for the transactions that have already begun that are not yet closed. edit Other considerationsStandard accrual-basis financial statements (profit statements and balance sheets) do not indicate

25、 the cash inflows and outflows of a company. The Statement of Cash Flows is created to indicate that information for accrual-basis accounting.Accrual-basis accounting is more costly to maintain, because it requires the bookkeeper to record many more transactions. However, the advent of accounting so

26、ftware has made the difference between the reporting methods less significant.Companies that have extended or used credit significantly should use (and in the United States may be required by the Internal Revenue Service to use) the accrual-basis method of accounting. The U.S. Securities and Exchang

27、e Commission requires that all publicly traded companies follow GAAP, thus all publicly traded companies publish their financial statements using accrual-basis method. Three kind of external stakeholders should be considered when deciding the reporting method: creditors stockholders taxation authori

28、ties For the creditors and stockholders of large enterprises, cash basis accounting is financially inadequate. It does not project the future cash flow of the company.For tax purposes, cash basis accounting is highly favored because it defers tax burdens until the cash is received. It is often used

29、by small businesses and organizations that are not required to use the accrual method, both for tax reasons and for its simplicityAccountancy in Hong KongFrom Wikipedia, the free encyclopediaJump to: navigation, searchAccountancy in Hong Kong is regulated by the HKICPA under the Professional Account

30、ants Ordinance (Chapter 50, Laws of Hong Kong). The auditing industry for limited companies is regulated under the Companies Ordinance (Chapter 32, Laws of Hong Kong), and other Ordinances such as the Securities and Futures Ordinance, the Listing Rules, etc.edit Accounting standardsThe regulating of

31、 accountancy, auditing, membership, professional, licensing all falls under the HKICPA. However, in many cases, the HKICPA themselves are helpless in concluding what constitutes properly prepared financial statements. There were some attempts in obtaining external professional legal opinions on behalf of its members (e.g. wha