国际会计学第六(4)

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1、InternationalAccounting,6/eFrederickD.S.ChoiGaryK.MeekChapter3:ComparativeAccounting:Europe1LearningObjectivesUnderstandhowfinancialreportingisregulatedandenforcedinfiveEuropeancountries:France,Germany,theCzechRepublic,theNetherlands,andtheU.K.Describethek

2、eysimilaritiesanddifferencesbetweentheaccountingsystemsofthesefivecountries.2IdentifytheuseofInternationalFinancialReportingStandardsatthelevelsoftheindividualcompanyandtheconsolidatedfinancialstatementsinthesefivecountries.Describetheaudit-oversightmechan

3、ismsinthesefivecountries.3IFRSintheEuropeanUnionStartingin2005,allEU-listedcompaniesmustfollowIFRSintheirconsolidatedfinancialstatements.Generally,IFRSconsolidatedstatementsarepermittedfornon-listedcompanies.Requirementsforindividualcompanyfinancialstateme

4、ntsvary–IFRSmayberequired,allowed,orprohibited.45IFRS(contin)IFRSarebasedonfairpresentationprinciplesIFRSmaybeoverriddeninrarecircumstancestoachievefairpresentationAccountingmeasurementsBusinesscombinations–purchaseaccountingGoodwill–annualimpairmentstestI

5、nvestmentsinassociates–equitymethodTranslationoffinancialstatementsofforeignoperations–functionalcurrencyconcept6AssetsvaluedathistoricalcostorfairvalueResearchcosts–expensed;developmentcosts–capitalizedLIFO（Lastin,Firstout）notallowedFinanceleases–capitali

6、zed;operatingleases–expensedProvisions–recognizedwhenprobableandestimableDeferredtaxes–recognizedinfull,usingtheliabilitymethod,fortemporarydifferencesbetweenthecarryingamountandtaxbase78FranceOverview“ThePlan”–nationaluniformchartofaccounts(nationalaccoun

7、tingcode)ObjectivesandprinciplesoffinancialreportingDefinitionsofelementsRecognitionandvaluationrulesStandardizedchartofaccountsModelfinancialstatementsOtherinfluencesonFrenchaccountingrulesCommerciallegislation(CodedeCommerce)Taxlaws9France(contin)Account

8、ingregulationandenforcementCNC–NationalAccountingBoardKeepsplancurrentMakesrulingsandrecommendationsonaccountingissuesCRC–AccountingRegulationCommitteeConvertsCNCrulingsandrecommendationsintobindingregulation