常用的会计准则.docx
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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（IFRS1）第一次採用國際財務報告準則
∙國際財務報告準則第2號（IFRS2）股票形式的報酬
∙國際財務報告準則第3號（IFRS3）企業合併
∙國際財務報告準則第5號（IFRS5）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（IAS1）財務報表的表述
∙國際會計準則第2號（IAS2）存貨
∙國際會計準則第7號（IAS7）現金流量表
∙國際會計準則第8號（IAS8）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（IAS10）資產負債表日後發生的事項
∙國際會計準則第14號（IAS14）分部報告
∙國際會計準則第16號（IAS16）不動產、廠房和設備
∙國際會計準則第17號（IAS17）租賃
∙國際會計準則第18號（IAS18）收入
∙國際會計準則第19號（IAS19）員工福利
∙國際會計準則第21號（IAS21）匯率變動的影響
∙國際會計準則第24號（IAS24）關聯方揭示
∙國際會計準則第27號（IAS27）合併財務報表和單獨財務報表
∙國際會計準則第28號（IAS28）在聯營企業中的投資
∙國際會計準則第31號（IAS31）合營中的權益
∙國際會計準則第33號（IAS33）每股收益
∙國際會計準則第34號（IAS34）中期財務報告
∙國際會計準則第36號（IAS36）資產減值
∙國際會計準則第38號（IAS38）無形資產
∙國際會計準則第40號（IAS40）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
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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。
TheHongKongAccountingStandards,orHKASforshort,isasetofaccountingstandardsissuedbytheHongKongInstituteofCertifiedPublicAccountants.
[edit]Details
∙HKAS1PresentationofFinancialStatements
∙HKAS2Inventories
∙HKAS7Cashflowstatements
∙HKAS8AccountingPolicies,ChangesinAccountingEstimates
∙HKAS10EventsaftertheBalanceSheetDate
∙HKAS11Constructioncontracts
∙HKAS12Incometaxes
∙HKAS14Segmentreporting
∙HKAS16Property,PlantandEquipment
∙HKAS17Leases
∙HKAS18Revenue
∙HKAS19Employeebenefits
∙HKAS20Accountingforgovernmentgrantsanddisclosureofgovernmentassistance
∙HKAS21TheEffectsofChangesinForeignExchangeRates
∙HKAS23BorrowingCosts
∙HKAS24RelatedPartyDisclosures
∙HKAS26AccountingandReportingbyRetirementBenefitPlans
∙HKAS27ConsolidatedandSeparateFinancialStatements
∙HKAS28InvestmentsinAssociates
∙HKAS29FinancialReportinginHyperinflationaryEconomies
∙HKAS30DisclosuresintheFinancialStatementsofBanksandSimilarFinancialInstitutions
∙HKAS31InvestmentsinJointVentures
∙HKAS32FinancialInstruments:
DisclosureandPresentation
∙HKAS33EarningsPerShare
∙HKAS34InterimFinancialReporting
∙HKAS36ImpairmentofAssets
∙HKAS37Provisions,contingentliabilitiesandcontingentassets
∙HKAS38IntangibleAssets
∙HKAS39FinancialInstruments:
RecognitionandMeasurement
∙HKAS40InvestmentProperty
∙HKAS41Agriculture
會計入賬的方法
∙現金概念賬（Cashbasis）
∙應計會計制（Accrualbasis）
[編輯]參考
維基英文版:
Accountingmethods
[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
Accountingmethods
FromWikipedia,thefreeencyclopedia
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Contents
[hide]
∙1Cashbasis
o1.1Issueswithcashbasis
o1.2Example
∙2Accrualbasis
∙3Comparison
o3.1Asimpleexample
∙4Otherconsiderations
[edit]Cashbasis
Cash-basisaccountingisamethodofbookkeepingthatrecordsfinancialeventsbasedoncashflowsandcashposition.Revenueisrecognizedwhencashisreceivedandexpenseisrecognizedwhencashispaid.Incash-basisaccounting,revenuesandexpensesarealsocalledcashreceiptsandcashpayments.
Cash-basisaccountingdoesnotrecognizepromisestopayorexpectationstoreceivemoneyorserviceinthefuture,suchaspayables,receivables,andprepaidexpenses.
Thisissimplerforindividualsandorganizationsthatdonothavesignificantamountsofthesetransactions,orwhenthetimelagbetweentheinitiationofthetransactionandthecashflowisveryshort.
Twotypesofcash-basisaccountingexist:
strictandmodified.Strictcash-basisfollowsthecashflowexactly.Modifiedcash-basisincludessomeelementsfromaccrual-basisaccountingsuchasinventoryandpropertycapitalization.
[edit]Issueswithcashbasis
Cash-basisaccountingfailstomeetGAAPrequirementsbecauseitdoesnotadheretothefollowingtwoGAAPprinciples:
∙Revenuerecognitionprinciple-revenueshouldberecognizedwhenitisrealized（e.g.acreditsale）
∙Matchingprinciple-revenueshouldbematchedtotheexpenseifpossible（e.g.salestoCOGS）
Additionally,cash-basisaccountingisnotviableforcostaccountinginmanufacturingoperationsbecauseexpensescannotalwaysbecorrectlyassociatedwithproductcosts.
[edit]Example
Whenyoupayyourrent,yourlandlordwouldrecordanincomeeventatthetimehereceivesyourpayment.Thelandlordwouldsubsequentlyrecordanexpenseeventwhenhepaystherentalagenttheirfeeforyourapartment.Itistheaccountingmethodusedbymostindividuals,andbysomebusinesses,thathavelimitedpayablesorreceivablesorwhoseincomeandexpensecashflowsarecloselyassociatedwitheachotherintime.
AsimplifiedIncomeStatementandBalanceSheetforcashbasisaccountingmightlooklikethefollowing:
VandalayIndustries
IncomeStatement
FortheyearendedDecember31,2004
Revenue............................$1,000
Expense............................800
------
Netincome.........................$200
======
VandalayIndustries
BalanceSheet
AsatDecember31,2004
Assets
Cash..............................$5,500
------
Totalassets.....................$5,500
======
LiabilitiesandStockholders'Equity
Commonstock......................5,500
------
TotalliabilitiesandEquity.....$5,500
======
[edit]Accrualbasis
Accrual-basisaccountingrecordsfinancialeventsbasedoneventsthatchangeyournetworth（theamountowedtoyouminustheamountyouoweothers）.Standardpracticeistorecordandrecognizerevenuesintheperiodinwhichtheyincurandtomatchthemwithrelatedexpensesinaprocessknownasmatchingorexpensematching.Eventhoughcashisnotreceivedorpaidinacredittransaction,theyarerecordedbecausetheyareconsequentialinthefutureincomeandcashflowofthecompany.Accrual-basisisGAAPcompliant.
[edit]Comparison
∙Usingcash-basisaccounting,incomeandexpensesarerecognizedonlywhencashisreceivedorpaidout.
∙Usingaccrual-basisaccounting,receivablesandpayablesarerecognizedwhenasaleisagreedto,eventhoughasyet,nocashhasbeenreceivedorpaidout.
∙Cash-basisaccountingdefersallcredittransactionstoalaterdate.Itismoreconservativeforthesellerinthatitdoesnotrecordrevenueuntilcashreceipt.Inagrowingcompany,thisresultsinalowerincomecomparedtoaccrual-basisaccounting.
[edit]Asimpleexample
∙Asmallbusinesssuchasafruitstand,whichbuysitsinventorydailyforcashatawholesalemarket,sellstheinventoryforcash,andthrowsawaywhatdidn'tsell,cangetanaccuratepictureofitsprofitsorlossesusingcash-basisaccounting.
∙Aremodelingbusinessthatgivescustomers90daystopayandthatprocuresmaterialsonaccountatthelumberyard,mustusetheaccrualmethodtogainanaccuratepictureofitsfinancialcondition.
∙Eitherbusinesswillprobablygetarelativelyaccuratepictureusingeithermethodoveralongperiodoftime,exceptforthetransactionsthathavealreadybegunthatarenotyetclosed.
[edit]Otherconsiderations
Standardaccrual-basisfinancialstatements（profitstatementsandbalancesheets）donotindicatethecashinflowsandoutflowsofacompany.TheStatementofCashFlowsiscreatedtoindicatethatinformationforaccrual-basisaccounting.
Accrual-basisaccountingismorecostlytomaintain,becauseitrequiresthebookkeepertorecordmanymoretransactions.However,theadventofaccountingsoftwarehasmadethedifferencebetweenthereportingmethodslesssignificant.
Companiesthathaveextendedorusedcreditsignificantlyshoulduse（andintheUnitedStatesmayberequiredbytheInternalRevenueServicetouse）theaccrual-basismethodofaccounting.TheU.S.SecuritiesandExchangeCommissionrequiresthatallpubliclytradedcompaniesfollowGAAP,thusallpubliclytradedcompaniespublishtheirfinancialstatementsusingaccrual-basismethod.Threekindofexternalstakeholdersshouldbeconsideredwhendecidingthereportingmethod:
∙creditors
∙stockholders
∙taxationauthorities
Forthecreditorsandstockholdersoflargeenterprises,cashbasisaccountingisfinanciallyinadequate.Itdoesnotprojectthefuturecashflowofthecompany.
Fortaxpurposes,cashbasisaccountingishighlyfavoredbecauseitdeferstaxburdensuntilthecashisreceived.Itisoftenusedbysmallbusinessesandorganizationsthatarenotrequiredtousetheaccrualmethod,bothfortaxreasonsandforitssimplicity
AccountancyinHongKong
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AccountancyinHongKongisregulatedbytheHKICPAundertheProfessionalAccountantsOrdinance（Chapter50,LawsofHongKong）.TheauditingindustryforlimitedcompaniesisregulatedundertheCompaniesOrdinance（Chapter32,LawsofHongKong）,andotherOrdinancessuchastheSecuritiesandFuturesOrdinance,theListingRules,etc.
[edit]Accountingstandards
Theregulatingofaccountancy,auditing,membership,professional,licensingallfallsundertheHKICPA.However,inmanycases,theHKICPAthemselvesarehelplessinconcludingwhatconstitutesproperlypreparedfinancialstatements.Thereweresomeattemptsinobtainingexternalprofessionallegalopinionsonbehalfofitsmembers（e.g.wha
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