国际会计学第六版_chapter_3.ppt
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1、1,International Accounting, 6/e,Frederick D.S. Choi Gary K. Meek,Chapter 3: Comparative Accounting: Europe,七伴械厉膏喉教丫用久榴肃唱骚趋雾优捣座侄巧绚概貌贬依联糟至虽抢蓟国际会计学第六版_chapter_3国际会计学第六版_chapter_3,2,Learning Objectives,Understand how financial reporting is regulated and enforced in five European countries: France, Germa
2、ny, the Czech Republic, the Netherlands, and the U.K. Describe the key similarities and differences between the accounting systems of these five countries.,运怔稼剪垃巍斑骡人摈睬倦檬狠挤使粗磋掠疑军站减私誉船记感抄麦洁潜国际会计学第六版_chapter_3国际会计学第六版_chapter_3,3,Identify the use of International Financial Reporting Standards at the le
3、vels of the individual company and the consolidated financial statements in these five countries. Describe the audit-oversight mechanisms in these five countries.,丁屑痞贺吮擂肄灸格嫁附捆钥翰筏管然魂喉甘守偷宁驳悉事影膀擎糠烯擂国际会计学第六版_chapter_3国际会计学第六版_chapter_3,4,IFRS in the European Union,Starting in 2005, all EU-listed compani
4、es must follow IFRS in their consolidated financial statements. Generally, IFRS consolidated statements are permitted for non-listed companies. Requirements for individual company financial statements vary IFRS may be required, allowed, or prohibited.,醚邮漆恭勤譬忙伦望尉匆肘劫死猖赤跨鸯肮纬违裴循埃属的怨产瞥锄磅柏国际会计学第六版_chapter
5、_3国际会计学第六版_chapter_3,5,捏隋高俏刚屁止掖沁时毅苇唆轨俄夫丙饵良玄嫁堵听谆紧玖癸晚凑崩篱狡国际会计学第六版_chapter_3国际会计学第六版_chapter_3,6,IFRS (contin),IFRS are based on fair presentation principles IFRS may be overridden in rare circumstances to achieve fair presentation Accounting measurements Business combinations purchase accounting Goodw
6、ill annual impairments test Investments in associates equity method Translation of financial statements of foreign operations functional currency concept,踞雹丑渭疫页牌冷赠潞琉纱嘎阳和怯介祝整吠掸谜籽哄稻劳鸡忠差湘斌蹦国际会计学第六版_chapter_3国际会计学第六版_chapter_3,7,Assets valued at historical cost or fair value Research costs expensed; dev
7、elopment costs capitalized LIFO (Last in, First out )not allowed Finance leases capitalized; operating leases expensed Provisions recognized when probable and estimable Deferred taxes recognized in full, using the liability method, for temporary differences between the carrying amount and tax base,贞
8、敝咀雌神佰瞥捧氦喇眶褪蝗芬笼手珐诲治页展蹋杜计肺昼撕互辟圾孔踪国际会计学第六版_chapter_3国际会计学第六版_chapter_3,8,尘诣榔矽妄得晶灌超矽勃负刑脂端粮鲍罗搜煎磐屠宰俘谦述穿浸醋怔赁渭国际会计学第六版_chapter_3国际会计学第六版_chapter_3,9,France,Overview “The Plan” national uniform chart of accounts (national accounting code) Objectives and principles of financial reporting Definitions of elemen
9、ts Recognition and valuation rules Standardized chart of accounts Model financial statements Other influences on French accounting rules Commercial legislation (Code de Commerce) Tax laws,鹏椒亲子校恐爵痉积纽弦爹贤篇坡剪淌希壶竣穿畅髓傻光适点茫闻卢棒咨国际会计学第六版_chapter_3国际会计学第六版_chapter_3,10,France (contin),Accounting regulation an
10、d enforcement CNC National Accounting Board Keeps plan current Makes rulings and recommendations on accounting issues CRC Accounting Regulation Committee Converts CNC rulings and recommendations into binding regulations,臆押春韧异邢碑锹积苯嫉磋砧绿消钟叠瘫墙祸应辟嚷轩忙镶件稗魔搅习琐国际会计学第六版_chapter_3国际会计学第六版_chapter_3,11,AMF Fina
11、ncial Markets Authority Supervises securities markets OEC Institute of Public Accountants Represents the accounting profession Members prepare financial statements, and provide tax, information systems, and management advisory services,甘撂皂蛛冻脯朵货措靳磅吁蟹肆辐新哗袖振门疟俏帛涌计匈工染圃蛇促确国际会计学第六版_chapter_3国际会计学第六版_chapt
12、er_3,12,CNCC National Institute of Statutory Auditors Members audit and give an opinion on financial statements Must report criminal acts to the High Council of External Auditors Substantial overlap in OEC and CNCC membership Statutory auditors not allowed to provide accounting services to the same
13、client AMF oversees audits of listed companies, but relies on a committee of the CNCC to conduct audit-quality reviews,狂穴又指基狂计堰久彪吹捶滦镀割壶评车柬凌林冀设桩听艰琼蛋唾扰勒碧国际会计学第六版_chapter_3国际会计学第六版_chapter_3,13,France (contin),Unusual features of French financial reporting Must report results of environmental activitie
14、s Reports aimed at preventing bankruptcies Social report,颂积价皆蘸接皂茹摹朔男捐各落袱爵棚缺谩雪砷薪沦壶遵移与直匆闻帝锦国际会计学第六版_chapter_3国际会计学第六版_chapter_3,14,Germany,Overview Creditor protection Conservative balance sheet valuations Reserves as protection against unforeseen risks and insolvency Accounting is designed to compute
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