国际会计学第六版.ppt

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1、InternationalAccounting,6/eFrederickD.S.ChoiGaryK.MeekChapter2:DevelopmentandClassificationChoi/Meek,6/e1LearningObjectivesIdentifyandunderstandtheimportanceoftheeightfactorsthathaveasignificantinfluenceonaccountingdevelopment.Understandthefourapproachestoaccountingdevelopmentfoundinmarket-oriente

2、dWesterneconomiesandidentifycountriesinwhicheachapproachisprevalent.Haveabasicworkingknowledgeofaccountingclassificationsandhowtheycomparewithoneanother.Explainthedifferencebetweenthe“fairpresentation”and“legalcompliance”orientationsofaccountingandidentifynationsinwhicheachisprevalent.Explainwhydi

3、stinctionsofaccountingatthenationallevelarebecomingblurred.WhyStudyDevelopmentandClassification?DevelopmentHelpsunderstandanation’saccounting.Explainsthedifferencesandsimilaritiesinaccountingaroundtheworld.ClassificationHelpsunderstandwhyandhownationalaccountingsystemsdiffer.Helpsanalyzewhetherthe

4、sesystemsareconvergingordiverging.Areawayofviewingtheworld.Revealswhatgroupmembershaveincommon,andWhatdistinguishesgroupsfromeachotherDevelopmentSourcesoffinance–who,howmany,howclose?EquitymarketsProfitsmeasurehowwellmanagershaverunthecompany.Accountingisusedtoassesscashflows,risks,andtovaluethefi

5、rm.Extensivedisclosures.BanksConservativeearningsforcreditorprotection.Lessextensivedisclosures.Development(contin)LegalsystemCodelawLawsareall-embracing.Accountingtendstobeprescriptiveandprocedural.Accountingfocusesonlegalform.Accountingstandardsandproceduresareincorporatedintonationallaws.Common

6、lawLawsdeveloponacase-by-casebasis.Accountingdevelopsfromexperienceandjudgment.Accountingtendstobeflexible,adaptive,andinnovative.Accountingfocusesoneconomicsubstance.Accountingrulesareestablishedbyprivatesectorprofessionalorganizations.Development(contin)TaxationMustcompaniesrecordrevenuesandexpe

7、nsesintheiraccountstoclaimthemfortaxpurposes?Arefinancialaccountingandtaxationthesame?Oraretheydifferent?PoliticalandeconomictiesAccountingideasandtechnologiesaretransferredthroughconquest,commerce,andotherforces