国际会计课件第3单元..pptx

国际会计课件第3单元..pptx

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,InternationalAccounting,6/e,FrederickD.S.ChoiGaryK.MeekChapter3ComparativeAccounting:

Europe,Choi/Meek,6/e,1,LearningObjectives,Choi/Meek,6/e,2,UnderstandhowfinancialreportingisregulatedandenforcedinfourhighlydevelopedEuropeancountries:

France,Germany,theNetherlands,andtheU.K.Describethekeysimilaritiesanddifferencesbetweentheaccountingsystemsofthesefourcountries.IdentifytheuseofInternationalFinancialReportingStandardsatthelevelsoftheindividualcompanyandtheconsolidatedfinancialstatementsinthesefourcountries.Describetheaudit-oversightmechanismsinthesefourcountries.,Keywords,Choi/Meek,6/e,3,consolidatedfinancialstatements.listedcompaniesFairpresentationlegalcomplianceBalancesheetIncomestatementDirectorsreportsAuditorsreportcashflowstatementComprehensiveIncomeSocialresponsibilitydisclosures,Choi/Meek,6/e,4,Goodwill,ResearchanddevelopmentcostsExpensed/capitalizedFinanceleases/operatingleasesProvisions（准备金）LIFO/FIFO/WeighedaveragemethodDeferredtaxesDepreciation（折旧）Pensions（养老金）Tax-OrientedAccountingPrivatesector/publicsector,IFRSintheEuropeanUnion,Choi/Meek,6/e,5,Startingin2005,allEU-listedcompaniesmustfollowIFRSintheirconsolidatedfinancialstatements.Generally,IFRSconsolidatedstatementsarepermittedfornon-listedcompanies.RequirementsforindividualcompanyfinancialstatementsvaryIFRSmayberequired,allowed,orprohibited.,迄今为止，欧盟共有27个成员国。

分别是：

英国、法国、德国、意大利、荷兰、比利时、卢森堡、丹麦、爱尔兰、希腊、葡萄牙、西班牙、奥地利、瑞典、芬兰、马耳他、塞浦路斯、波兰、匈牙利、捷克、斯洛伐克、斯洛文尼亚、爱沙尼亚、拉脱维亚、立陶宛、罗马尼亚、保加利亚,Choi/Meek,6/e,6,Choi/Meek,6/e,7,InternationalComparisonofSignificantAccountingPractices,Choi/Meek,6/e,8,（contin）,Choi/Meek,6/e,9,DifferencesinTypesofFinancialStatements1.Balancesheet2.Incomestatement3.Notestofinancialstatements4.DirectorsreportsorManagementreportorBusinessreport5.Auditorsreport6.cashflowstatement7.ComprehensiveIncome8.Socialresponsibilitydisclosures9.ValueAddedStatement,Choi/Meek,6/e,10,IFRS（contin）,Choi/Meek,6/e,11,IFRSarebasedonfairpresentationprinciplesIFRSmaybeoverriddenin（优先于）rarecircumstancestoachievefairpresentationAccountingmeasurements,Businesscombinationspurchaseaccounting,GoodwillannualimpairmentstestInvestmentsinassociatesequitymethodTranslationoffinancialstatementsofforeignoperationsfunctionalcurrencyconceptAssetsvaluedathistoricalcostorfairvalue,Researchcostsexpensed;developmentcostscapitalizedLIFOnotallowedFinanceleasescapitalized;operatingleasesexpensedProvisionsrecognizedwhenprobableandestimable,Choi/Meek,6/e,12,Deferredtaxesrecognizedinfull,usingtheliability,method,fortemporarydifferencesbetweenthecarryingamountandtaxbase,Choi/Meek,6/e,13,Whydowechoosethefourcountries?

Choi/Meek,6/e,14,P，P37Theyarehometothevastmajorityoftheworldsmultinationalcorporationsandallfourofthesecountrieshavehighlydevelopedeconomies.TheydominatethedevelopmentofinternationalaccountingtodayandallofthemarethefoundersoftheInternationalAccountingStandardsCommittee（nowIASB）.TheyhaveamajorroleindirectingtheIASBsagenda.,Thecontentsthatwouldbediscussed,Choi/Meek,6/e,15,Accountingstandards-settingprocess.Theresultingaccountingstandardsandactualpractice.Theroleandpurposeofauditinginthecountries.,Choi/Meek,6/e,16,3.1BasicConcepts,P38Accountingstandards-settingorganization,Accountingstandardsettingnormallyinvolvesacombinationofprivateandpublicsectorgroups.Theprivatesectorincludestheaccountingprofessionandothergroupsaffectedbythefinancialreportingprocess.SuchasusersandpreparersoffinancialstatementsandemployeesThepublicsectorincludessuchagenciesastaxauthorities,ministriesresponsibleforcommerciallaw,andsecuritiescommissions.,Theorientationsofaccounting,Choi/Meek,6/e,17,FairpresentationwithacommonlawlegalsystemShareholdersastheprincipalsourceoffinance.Theprivatesectorisrelativelymoreinfluentialinstandardssetting.Auditorsexercisemorejudgmentandauditingprofessiontendstobemoredevelopmentandself-regulated.,Thepurposeofauditistoattesttothefairpresentationoffinancialreports.TheaccountingpracticeemphasizeFairnessandsubstanceoverform,UnitedKingdom,UnitedStates,Canada,MexicoandPhilippinesareexamples.,3.1BasicConcepts,Choi/Meek,6/e,18,CompliancewithlegalrequirementsHaveacodelawlegalsystemRelyheavilyonbanksandthegovernmentsassourcesoffinance.,Thepublicsectorisrelativelymoreinfluentialinstandardssetting.,Haveacloselinkagebetweenfinancialandtaxaccounting.Theaccountingprofessiontendstobemorestateregulated.Themainpurposeofanauditistoensurethatthecompanysrecordsandfinancialstatementsconformtolegalrequirements,Germany,FranceandJapanareexamples.,Thedistinctionbetweenfairpresentationandlegalcompliancecountrieshaspervasiveeffects（广泛影响）onmanyaccountingissuessuchas:

Depreciation,fairpresentationneedassetsdepreciationbasedonitseconomicusefullife;legalcomplianceneedassetsdepreciationbasedontaxpurpose.Financelease,fairpresentationneedtodealwithinsubstance;legalcomplianceneedtotreatlikeregularoperatingleases.,Pensions,underfairpresentationitisregardedasthecostsaccruedasearnedbyemployees;underlegalcomplianceitisregardedasaexpenseonapay-as-you-go.Financialandtaxaccountingareunifiedthattherewill,deferredtax.,Chboi/Meeekn,6/oe,19,ComparingFieldsAccountingregulationandenforcementFinancialreportingAccountingmeasurements.,Choi/Meek,6/e,20,3.2FranceAccountingPattern,Choi/Meek,6/e,21,TheeconomicsystemofFranceisconsideredtobetheplannedmarketeconomicsystem,thiskindofmarketeconomicsystemhasthreeprominent（显著）characteristics:

1.Thegovernmentimplementsstrongintervention（干预）tonationaleconomy.2.Economyplanstoplayaguidingroleinmarketeconomy.3.Thestate-ownedeconomyoccupiestheimportantpositioninnationaleconomy.,Choi/Meek,6/e,22,AccountingpracticesystemofFranceisconsideredtherepresentativesofItaly,Spain,Portugal,Greece,Belgium,TurkeyandotherEuropeancountriesontheMediterraneancoast.,BasiccharacteristicofFranceaccountingTax-OrientedAccounting,Choi/Meek,6/e,23,Franceistheworldsleadingadvocateofnationaluniformaccounting.,NapoleonicCodehasbeenmadeaclearregulationthattheprinciplesandmethodsofaccountingmustobeythetaxlaw.,3.2FranceAccountingPattern,Choi/Meek,6/e,24,AccountingRegulationandEnforcementOverview,P41“ThePlanComptableGeneral,PCG”,nationaluniformchartofaccounts（nationalaccountingcode）会计总计划,Objectivesandprinciplesoffinancial,reporting,DefinitionsofelementsRecognitionandvaluationrulesStandardizedchartofaccountsModelfinancialstatements,3.2FranceAccountingPattern,Choi/Meek,6/e,25,CompanyLaw,Regulatethedisclosurerequirementtostockcompany.Othercompaniesarerestraint-freeexcepthavingcertainscale.Suchasitsregulation:

Thecompanieswhoseincomefromsalesover1800millionoremployeeexceed300peoplesshouldpreparevariousstatementdraftsfirst,thenrefertothelegalauditortoexamine.,TaxLaws,TaxandaccountingofFrancearehighlyrelevant.ItisgenerallyacknowledgedtheaccountingofFranceisatax-orientedaccounting.TheregulationoftaxlawimpactonFrenchfinancialreportofthereflectsintwofollowingrespects:

1.Thereisnotbigdifferencebetweenthemeasurementruleofreportingprofitandtaxadvantage.2.Businessexpensesaredeductible（可扣减的）fortaxpurposeonlyiftheyarefullybookedand,Choi/Meerk,6e/eflectedinannualfinancialstatements.,26,3.2FranceAccountingPattern,Therelationshipbetweenaccountingrules,PlanComptableGeneral（PCG）isspecified（具体化）tothebasicprincipleofCodedeCommerce,andAccountingLaw.ItisthenationalaccountingcodeofFrance.Itisthebasicaccountingnormoftheenterprise,itisalsothebasicdemandforpaytaxesandthefoundationsofaccountingtextbooktoo.,ThisPlanisthebeginningofFrenchaccountingstandardized.Itisacomprehensive（综合的）codethatthegovernmentmanagesthenationalaccountingworked.,Choi/Meek,6/e,27,3.2FranceAccountingpattern,MajororganizationareinvolvedinsettingstandardsinFrance.P43.CNC（国家会计委员会）Itconsistsof58membersrepresentingnumerousgroups.,ItisagovernmentorganizationthatattachedtotheMinistryofNationalFinanceandEconomic.TheCNCissuesrulingsandrecommendationsonaccountingissuesandhasmajorresponsibilityforkeepingtheplancurrent.Itisconsultedonaccountingmattersrequiringregulation,but,Chhoi/Maeesk,6n/eoregulatoryorenforcementpowersitself.,28,3.2FranceAccountingpattern,Choi/Meek,6/e,29,2.CRC（会计监管委员会）Itsfunctionistoconverts（转换）CNCrulingsandsuggestionintoainterrelatedregulations.Itsmemberincludesrepresentativesofdifferentministries,theCNC,AMF，OEC,CNCCandJudgesfromthetwohighestcourtsinFrance,theMinisteroftreasuryservesasapresident,theMinisterofMinistryofJusticeisavice-president.,Itstaskistosanction（批准）issuingaccountingsystemsuitableforallenterprises.TheCRChasrealregulatorypower.,3.2FranceAccountingpattern,Choi/Meek,6/e,30,3.AMF（金融市场监管局）Frenchcompaniestraditionallyhavereliedlessoncapitalmarketsthanonothersourcesoffinance.TheAMFhasimportantbutlimitedinfluence.Supervisessecuritiesmarkets,3.2FranceAccountingpattern,Choi/Meek,6/e,31,4.OEC（公共会计师协会）Itisaself-disciplininggroupcomposedofprofessionalaccountants.ItisunderthejurisdictionoftheMinistryofEconomyandFinance.AndparticipatesinthedevelopmentofaccountingstandardsthroughtheCRCandtheCNC.Thepracticeofpublicaccountingandtherighttothetitleexpert-comptable（专业会计）isrestrictedtoOECmembers,whocontractwithclientstomaintainan