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Financial Reporting_财务报告格式样本-指导财务报告

论文价格: 免费 时间:2011-08-08 13:03:37 来源:www.ukassignment.org 作者:留学作业网

Financial Reporting由留学作业网提供,该财务报告格式样本可作留学生写作财务报告作业的的参考-留学作业网提供指导财务报告业务。Financial Reporting

中文格式:在平衡资产负债表为基础的新型财务报告

内容表

概述.............................................................2

一、引言.........................................3

目前,美国财务会计准则委员会(委员会)和国际会计准则委员会(会计)是重新思考的概念框架。这种重新评估的关键部分是两国议会的战略计划的长期趋同的主导系统财务会计的具体问题上的协议是困难的,因为没有共同的概念基础。该项目仍处于初期阶段,还没有明确迹象的最终形式的妥协是可能达到。桌上的基本概念,如“资产”,“负债”,和“收入”,这意味着影响的决定是将影响到国家的财政报告几十年来(见布伦和骗子2005andmcgregor和街2007号的一个更完整的考虑这个项目的范围)。

②。历史背景和目前发展..................4

三、批判的平衡资产负债表为基础的新型财务报告...................................10

答:资产负债表的做法是有问题的,因为它是不符合大多数企业经营,创造价值,是...............................10

B .所谓概念优越的资产负债表的方法还不清楚。如果有什么事情,可以认为,收入的概念提供了一个更清晰和更强大的基础,财务报告................................................14

C .资产负债核算可能是主要贡献者的大量时间下降的前瞻性的效用收益............................................16

D .有很大的问题,采用平衡资产负债表为基础的会计模式在实践.........................................18

四、建议什么是“好”的概念框架,看起来可能会像.................20

结论..............................24V。

参考............................................25

参考资料

简介,李察希克斯,1982,会计,会计史学家杂志9(1),101-111。

布伦,哈尔西,和金伯利的骗子,2005,重温的概念:一个新的概念框架,财务会计准则委员会。

camfferman,基斯,和史蒂芬·泽夫,2007,财务报告和全球资本市场:一个历史的国际会计准则委员会,1973至2000年。

商会,雷蒙德,1966,会计,评价和经济行为,新泽西州,普伦蒂斯霍尔。

财务会计系列1260-001,2006,初步意见:财务报告概念框架,财务会计准则委员会,科林斯,丹尼尔,爱德华和艾拉·梅德,魏斯,1997,改变公司收益和账面价值在过去四十年里,会计与经济学杂志24(1),39-67。#p#分页标题#e#

迪切夫,伊利亚·维姬,和唐,2007,匹配和性质的变化对会计盈余在过去的40年,工作文件可供下载

givoly,丹和卡拉hayn,2000,变化的时间序列特性的收益,现金流量和应计项目:有财务报告变得更加保守,会计与经济学杂志29,287-320。

格雷厄姆,约翰河,坎贝尔·哈维和shivaram拉杰戈帕尔,2005,经济的影响,企业财务报告,会计与经济学杂志40,3-73。

gonedes,尼古拉斯,和尼古拉斯道普齐,1974,资本市场的均衡生产,信息,和选择会计方法:理论框架和审查的实证研究,会计学研究杂志12,48-129。

希利先生,保罗,和克里希纳·巴莱普,2003,安然的倒闭,经济展望杂志17(2),专员。

赫舒拉发,戴维,2001,投资者心理与资产定价,金融学杂志56(4),1533–1597。

利,巴鲁克,2003,对测量,评估,报告和无形资产,经济政策评论,九月,17 - 22。

麦克尼尔,K .,1939,accouaccounting真理,宾夕法尼亚大学出版社(再版1970学者图书公司)。

麦克格雷戈,沃伦,和唐纳湖街,2007,国际会计准则委员会和美国财务会计准则委员会面临的挑战,追求共同的概念框架,国际财务管理与会计杂志18(1),39 - 51。

尼西姆,多伦,和史蒂芬,2007,边界的公允价值会计,ceasa工作报告,哥伦比亚商学院。

佩顿,威廉,和A . C .1940,利特尔顿,介绍企业会计准则,美国会计协会。

在,纪尧姆,hareshsapra,与兄歌曲,2005,标志着市场,流动性,金融稳定,金融和经济研究,23(S 1),133-155。

英文格式:On the Balance Sheet-Based Model of Financial Reporting

Table of Contents
OVERVIEW.............................................................2
I. INTRODUCTION.........................................3

Currently, the U.S. Financial AccountingStandards Board (FASB) and the International Accounting Standards Board (IASB) are re-considering their conceptual frameworks. This re-assessment is a key part of the two Boards’ strategic  plan for long-term convergence of the two dominant systems of financial accounting since agreement on specific issues is difficult without shared conceptual foundations. The project is still in its early stages and there is no clear indication on the ultimate form of the compromise that is likely to be reached. On the table are foundational concepts like “assets”, “liabilities”, and “revenue recognition”, implying that the effect of the decisions about to be reached will impact the state of financial reporting for decades to come (see Bullen and Crook 2005 andMcGregor and Street 2007 for a more complete account of the scope of this project).#p#分页标题#e#

II. HISTORY AND BACKGROUND FOR THE CURRENT DEVELOPMENTS..................4
III. A CRITIQUE OF THE BALANCE SHEET-BASED MODEL OF FINANCIAL REPORTING...................................10
A. The balance sheet approach is problematic because it is at odds with how most businesses operate, create value, and are managed...............................10
B. The alleged conceptual superiority of the balance sheet approach is unclear. If anything, one can argue that the concept of income provides a clearer and stronger foundation for financial reporting................................................14
C. Balance sheet accounting is likely a major contributor to the substantial temporal decline in the forward-looking usefulness of earnings............................................16
D. There are substantial problems with applying the balance sheet-based model of accounting in practice.........................................18
IV. SUGGESTIONS ABOUT WHAT A “BETTER” CONCEPTUAL FRAMEWORK MIGHT LOOK LIKE.................20
V. CONCLUSION..............................24
REFERENCES............................................25

References
Brief, Richard P., 1982, Hicks on accounting, The Accounting Historians Journal 9 (1), 101-111.
Bullen, Halsey G., and Kimberley Crook, 2005, Revisiting the concepts: A new conceptual framework project, Financial Accounting Standards Board.
Camfferman, Kees, and Stephen A. Zeff, 2007, Financial reporting and global capital markets: A history of the International Accounting Standards Committee, 1973-2000.
Chambers, Raymond J., 1966, Accounting, evaluation and economic behavior, Englewood Cliffs NJ, Prentice Hall.
Financial Accounting Series 1260-001, 2006, Preliminary views: Conceptual framework for financial reporting, Financial Accounting Standards Board, Collins, Daniel W., Edward L. Maydew, and Ira S. Weiss, 1997, Changes in the value-relevance of earnings and book values over the past forty years, Journal of Accounting and Economics 24 (1), 39-67.
Dichev, Ilia D., and Vicki W. Tang, 2007, Matching and the changing properties of accounting earnings over the last 40 years, Working paper available for download at

Givoly, Dan and Carla Hayn, 2000, The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative, Journal of Accounting and Economics 29, 287-320.
Graham, John R., Campbell R. Harvey and Shivaram Rajgopal, 2005, The economic implications of corporate financial reporting, Journal of Accounting and Economics 40, 3-73.
Gonedes, Nicholas J., and Nicholas Dopuch, 1974, Capital market equilibrium, information production, and selecting accounting techniques: Theoretical framework and review of empirical work, Journal of Accounting Research 12, 48-129.
Healy, Paul M., and Krishna G. Palepu, 2003, The fall of Enron, Journal of Economic Perspectives 17 (2), 3-26.
Hirshleifer, David, 2001, Investor psychology and asset pricing, Journal of Finance 56 (4), 1533–1597.#p#分页标题#e#
Lev, Baruch, 2003, Remarks on the measurement, valuation, and reportingof intangible assets, Economic Policy Review, September, 17-22.
MacNeal, K., 1939, Truth in accouaccounting, University of Pennsylvania Press (reprinted in 1970 by Scholars Book Company).
McGregor, Warren, and Donna L. Street, 2007, IASB and FASB face challenges in pursuit of joint conceptual framework, Journal of International Financial Management and Accounting 18 (1), 39-51.
Nissim, Doron, and Stephen Penman, 2007, The boundaries of fair value accounting, CEASA working paper, Columbia Business School.
Paton, William A., and A. C. Littleton, 1940, An introduction to corporate accounting standards, American Accounting Association.
Plantin, Guillaume, Haresh Sapra, and Hyung Song Shin, 2005, Marking to market, liquidity, and financial stability, Monetary and Economic Studies, 23 (S1), 133-155.
Reilly, David, 2007, Profit as we know it could be lost with new accounting statements, The Wall Street Journal, May 12.
Samuelson, P., 1965, Proof that properly anticipated  prices fluctuate randomly, Industrial Management Review 6, 41-49.
Shleifer, Andrei, 2000, Inefficient markets: An introduction to behavioral finance, Oxford University Press.
Sprouse, Robert T., 1966, Accounting for what-you-may-call-its, Journal of Accountancy, October.
Storey, Reed K. and Sylvia Storey, 1998, The Framework of financial accounting concepts and standards, Financial Accounting Standards Board.

 
 

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