國際會計課后答案 重點

1、第一章 導論2.會計可以被看做是包括三個部分：計量、披露和審計。這種分類的優(yōu)點和缺點是什么？你能提出其他有效的分類嗎？ Advantage: Some might argue that measurement, disclosure, and external auditing are three distinct (although related) processes, involving different members of the company. For example, corporate attorneys often are involved in disclosure i

2、ssues, but seldom intervene in measurement ssues. The Board of Directors works with the external auditors but not necessarily with the comptroller s office. Thus, discussion of accounting requirements and voluntary accounting choices in different jurisdictions is simplified by focusing on the three

3、components of accounting. Disadvantage: measurement, disclosure and auditing are interdependent, and should not be viewed in isolation of one another. A company choosing to disclose as little as possible, for example, may use accounting measurement approaches that reduce the information content of f

4、inancial statements, and select an external auditor who will be relatively lenient in enforcing accounting requirements. One alternative classification might include accounting (measurement and disclosure), and auditing. A second classification might include financial reporting (annual and interim r

5、eporting, regulatory filings) and ad hoc disclosure (press releases, analyst meetings, etc). Any classification is arbitrary, and potentially useful depending on its purpose.優(yōu)勢：一些人可能認為測量，披露和外部審計是三個不同的（雖然相關(guān)）流程，涉及公司的不同成員。例如，公司律師通常涉及披露問題，但很少干預測量問題。董事會與外部審計師合作，但不一定與局長辦公室合作。因此，通過關(guān)注會計的三個組成部分，簡化了對不同轄區(qū)的會計要求

6、和自愿會計選擇的討論。缺點：測量，披露和審計是相互依存的，不應孤立地看待。例如，選擇盡可能少披露的公司可以使用減少財務報表信息內(nèi)容的會計衡量方法，并選擇一個外部審計師，這些審計師將相對寬松地執(zhí)行會計要求。一種替代分類可能包括會計（測量和披露）和審計。第二類分類可能包括財務報告（年度和中期報告，監(jiān)管文件）和特別披露（新聞稿，分析師會議等）。任何分類是任意的，并且根據(jù)其目的可能有用。5.鑒于會計的國際傳統(tǒng)，你是否認為協(xié)調(diào)全球會計準則的活動是一件好事？為什么是或為什么不是？Students will overwhelmingly argue in favor of harmonization. Th

7、is is probably a good starting point for the course. After they are introduced to the chapters leading up to Chapter 8, some may no longer feel that harmonization is necessarily the answer to all of their international accounting problems. 學生將以壓倒多數(shù)贊成協(xié)調(diào)。 這可能是一個良好的起點的課程。 在介紹到第8章之前的章節(jié)中，有些人可能不再認為協(xié)調(diào)是必要的，

8、是其所有國際會計問題的答案。*如何理解國際會計協(xié)調(diào)化（其實就是含義）？國際會計協(xié)調(diào)化的必要性？國際會計協(xié)調(diào)是指在一個各國比較能接受的國際會計準則的知道下，推行能使各國理解的較為同意的會計實務，尤其是有關(guān)會計揭示。計量方法及單位等方面的實務，其核心是會計標準國際化，逐步實現(xiàn)會計信息的可比，協(xié)調(diào)，標準，統(tǒng)一。國際會計協(xié)調(diào)至少應具備以下三層基本含義：1協(xié)調(diào)是在差異基礎(chǔ)上并對差異進行隊一種縮小矛盾，形成有序結(jié)構(gòu)的過程或活動2總的來說，協(xié)調(diào)的目的在于形成統(tǒng)一程度不等的共同結(jié)構(gòu)活程序。3協(xié)調(diào)不同于標準化，協(xié)調(diào)是逐步縮小各國會計慣例的差異程度，從而增加其可比性進程。國際會計協(xié)調(diào)的必要性： 1資本市場國際化的

9、需要2國際貿(mào)易發(fā)展的需要 3跨國公司發(fā)展的需要7.辨別進行跨國商務和投資活動時產(chǎn)生的若干內(nèi)部和外部報告問題。Examples of external reporting issues include:a.Does translation from one set of measurement rules to another change the information content of the original message?b.Should accounts of foreign operations be translated to parent currency when con

10、solidated statements are prepared?c.Which exchange rates should be employed when translating from one currency to another?Examples of internal reporting issues include:a.Which exchange rates should be used for budgeting purposes?b.Should foreign managers be evaluated in terms of parent currency or t

11、he local currency of the country in which the manager operates?c.Which prices should one use when transferring goods or services between members of the multinational enterprise- cost, market, cost-plus or some other metric? 外部報告問題的例子包括： A從一組測量規(guī)則到另一組測量規(guī)則的轉(zhuǎn)換是否改變了原始消息的信息內(nèi)容？ B在編制合并報表時，外國業(yè)務的賬目是否應轉(zhuǎn)換為母公司貨幣

12、？ C從一種貨幣轉(zhuǎn)換為另一種貨幣時，應采用哪種匯率？內(nèi)部報告問題的例子包括： A哪種匯率應用于預算目的？ B.外國經(jīng)理人是否應以母公司貨幣或經(jīng)理經(jīng)營所在國家的當?shù)刎泿胚M行評估？ C跨國公司的成員之間轉(zhuǎn)移商品或服務時應使用哪種價格？成本，市場，成本加成或某些其他指標？8.解釋術(shù)語“全球資本市場”（Global Capital Markets）的含義。本章主要討論的是全球權(quán)益市場（Global Equity Markets），在這個市場中進行交易的還有哪些金融工具？全球資本市場在世界經(jīng)濟中的重要性如何？Global capital market activities and transaction

13、s reach beyond single political or legal jurisdictions. For example, global capital market transactions include the following: (1) an American tourist buying Australian dollars for travel purposes in the South Pacific; (2) a Japanese insurance company buying German government bonds as an investment;

14、 and (3) a Nigerian agricultural development project receiving cash subsidies from the European Union (EU). The international equities market is one global capital market. A second such market covers foreign exchange transactions, that is, when one national currency is exchanged into, traded forward

15、, hedged, swapped, or otherwise converted to another national currency. This market is estimated at hundreds of billions of U.S. dollars per day. The total world foreign exchange market is the largest market on earth. The international bond market is still another global capital market. The bonds co

16、nstituting this market are underwritten by international syndicates of banks and are marketed and traded all over the world. Global capital markets are a vital part of the world economy.全球資本市場活動和交易超越單一的政治或法律管轄范圍。例如，全球資本市場交易包括：（1）美國旅游者在南太平洋旅游購買澳大利亞元; （2）日本保險公司購買德國政府債券作為投資;和（3）尼日利亞農(nóng)業(yè)發(fā)展項目，接受來自歐盟（EU）的現(xiàn)金

17、補貼。國際股票市場是一個全球資本市場。第二個這樣的市場涵蓋外匯交易，即當一種本國貨幣被交換，交易，對沖，交換或換算成另一種本國貨幣時。這個市場估計每天數(shù)百億美元。世界外匯市場是世界上最大的市場。國際債券市場仍是另一個全球資本市場。構(gòu)成這個市場的債券由國際銀行集團承銷，并在世界各地上市和交易。全球資本市場是世界經(jīng)濟的重要組成部分。9.過去一段時間，許多國家或地區(qū)的政府將國有金融機構(gòu)的股份出售給非政府主體。討論這種私有化對資本市場以及這些公司的會計體系會產(chǎn)生什么影響。Privatizations of state-owned corporations have had dramatic effec

18、ts on global capital markets. Often, the privatized entities are large, well-known companies in which the national government retains a large ownership interest, and retail (individual, non-institutional) investors often are encouraged to buy shares in newly privatized entities. As a result, the sha

19、reholder base in the market grows dramatically, investors become more active market participants, and market capitalization increases.Privatizations also mean that management must now compete in the market place for market share, external capital and corporate control. In such a world, accounting sy

20、stems must properly motivate managers to work toward the accomplishment of the organizations overall goals in an efficient manner while putting together credible external financial statements that will enable it to secure the necessary capital to finance corporate growth. Many of these external and

21、internal reporting issues are covered in the balance of the chapters in this book. 國有企業(yè)的私有化對全球資本市場產(chǎn)生了巨大的影響。通常，私有化實體是大型知名公司，其中國家政府保留大量所有者權(quán)益，并且經(jīng)常鼓勵零售（個人，非機構(gòu)）投資者購買新私有化實體的股份。因此，股東基礎(chǔ)在市場上急劇增長，投資者變得更活躍的市場參與者，并且市場資本化增加。私有化還意味著管理層現(xiàn)在必須在市場份額，外部資本和公司控制的市場競爭。在這樣的世界中，會計系統(tǒng)必須適當?shù)丶罟芾碚咭杂行У姆绞脚崿F(xiàn)組織的總體目標，同時編制可信的外部財務報表，

22、使其能夠獲得必要的資本來為企業(yè)發(fā)展提供資金。許多這些外部和內(nèi)部報告問題在本書的其余章節(jié)中有所介紹。第二章 發(fā)展和分類1.本章界定了7個被認為會影響會計發(fā)展的經(jīng)濟、社會、歷史和制度因素。解釋每一個因素是如何影響會計實務的。a) Sources of finance. Where capital markets/shareholders are the principal source of finance, accounting focuses on profitability, stewardship, and a fair presentation of results and financ

23、ial position. There are high levels of disclosure in published financial statements. When banks are the principal source of finance, accounting tends to be conservative and disclosures are usually relatively low (banks have direct access to information). When governments are the principal source of

24、finance, accounting is aimed at the information needs of government agencies such as tax collection, assembling macroeconomic statistics, or compliance with macroeconomic goals. b) Legal system. Accounting in code law countries tends to be highly prescriptive, detailed, and procedural, designed to c

25、over every possible circumstance. Accounting standards are a part of national laws. Accounting in common law countries is more adaptive and innovative and tends to allow more judgment to suit the circumstance. Accounting standards are set in the private sector. c) Taxation. This tends to parallel th

26、e legal system. In common law countries (where accounting standards are set by the accounting profession), accounting and taxation are separate. In code law countries (where accounting standards are national laws), accounting and taxation are essentially the same. d) Political and economic ties. Acc

27、ounting technology and expertise is imported and exported based on the contacts that nations have with each other through commerce, conquest, etc. e) Inflation. Historical cost accounting is the basis for initially recording transactions around the world. Inflation puts stress on the historical cost

28、 principle. Where inflation is high, accounting adjusts recorded amounts to reflect price level changes.f) Level of economic development. This factor defines the difficulty and types of the accounting issues that are faced in a nation. Accounting is complex where business transactions are complex (i

29、n highly developed economies); it is simpler where transactions are simpler (in less developed countries).g) Education levels. This factor defines the limits of accounting sophistication in a nation. Accounting cannot get very sophisticated where education levels are relatively low (unless the count

30、ry imports accounting training or its citizens are sent elsewhere for it). a）籌資渠道。 當資本市場/股東是財務的主要來源時，會計側(cè)重于盈利能力，管理，以及公允的結(jié)果和財務狀況。 公布的財務報表中披露的信息水平很高。 當銀行是金融的主要來源時，會計傾向于保守，披露通常相對較低（銀行可以直接獲取信息）。 當政府是金融的主要來源時，會計是針對政府機構(gòu)的信息需求，如稅收，組合宏觀經(jīng)濟統(tǒng)計或符合宏觀經(jīng)濟目標。b）法律體系。在成文法國家的會計往往是高度規(guī)定性，詳細和程序性的，旨在涵蓋每一種可能的情況。會計準則是國家法律的一部分。

31、普通法國家的會計更具適應性和創(chuàng)新性，往往允許更多的判斷來適應情況。會計規(guī)則設(shè)定在私人部門。c）稅收。這傾向于平行法律制度。在普通法國家（會計準則由會計專業(yè)設(shè)定）中，會計和稅務是分開的。在成文法國家（會計準則是國家法律）中，會計和稅務本質(zhì)上是相同的。d）政治和經(jīng)濟聯(lián)系。會計技術(shù)和專門知識是根據(jù)各國通過商業(yè)，征服等相互聯(lián)系而進出口的。e）通貨膨脹。歷史成本會計是最初在世界各地記錄交易的基礎(chǔ)。通貨膨脹強調(diào)歷史成本原則。當通貨膨脹率較高時，會計調(diào)整記錄的金額以反映價格水平的變化。f）經(jīng)濟發(fā)展水平。這個因素定義了一個國家面臨的會計問題的難度和類型。會計是復雜的，商業(yè)交易是復雜的（在高度發(fā)達的經(jīng)濟體）；交

32、易更簡單（在欠發(fā)達國家）更簡單。g）教育水平。這個因素定義了一個國家會計復雜性的極限。會計不能變得非常復雜，教育水平相對較低（除非國家進口會計培訓或其公民被送往別處）。2.文化價值觀是如何影響會計的？第1題中所界定的因素和這里所界定的文化因素之間有沒有交叉影響？（+書P29）Culture underlies institutional and other arrangements in a nation that directly affect accounting development. Individualism, power distance, and uncertainty avo

33、idance are likely to be the most important influences. Individualism, small power distance, and weak uncertainty avoidance tend to be correlated with and found in common law countries with fair presentation accounting. There is a strong accounting profession, accountants rely on professional judgmen

34、t, and capital markets are the principal source of finance.Collectivism, large power distance, and strong uncertainty avoidance tend to be correlated with and found in code law countries with legal compliance accounting. The profession is relatively weak - accounting is influenced by law, instead. A

35、ccounting is more conservative and prescriptive, and banks and governments are the principal sources of finance. 文化取決于一個國家的法律體系和其他制度安排。個人主義，權(quán)力距離和不確定性規(guī)避可能是最重要的影響。個人主義，小的權(quán)力距離和弱的不確定性規(guī)避往往與具有公允反映會計的普通法國家相關(guān)。有一個強大的會計專業(yè)，會計師依靠專業(yè)判斷，資本市場是金融的主要來源。集體主義，大的權(quán)力距離和強烈的不確定性規(guī)避往往與法律遵循會計的成文法國家相關(guān)。這個職業(yè)相對較弱 - 會計是受法律影響的。會計更保守

36、和規(guī)范，銀行和政府是金融的主要來源。4.本章中所討論的4種會計發(fā)展模式最早是1967年提出來的。這4種模式現(xiàn)在仍然適用嗎？為什么？Generally speaking, these patterns of accounting development are still valid today, but less so than in 1967. The descriptions of accounting in the chapter for the respective exemplar countries are broadly true. However, note that the

37、Netherlands is really the only country that can be described by the microeconomic pattern. There are also only a few countries that follow the macroeconomic pattern. The independent discipline approach is not as ad hoc as it was in 1967. Most of these countries (in particular, the United Kingdom and

38、 United States) now have conceptual frameworks to guide accounting policy formulation. The uniform accounting approach is less relevant as more and more countries privatize their economies. We expect these patterns to break down in the future as financial reporting converges around International Fin

39、ancial Reporting Standards. As discussed in this chapter, the trend is for fair presentation accounting at the consolidated financial statement level. The macroeconomic and the uniform approaches will persist in certain code law countries at the individual company financial statement level (for exam

40、ple, for tax collection purposes). The microeconomic and independent discipline approaches have always been fair presentation oriented. So, they will likely disappear due to convergence, as discussed above.一般來說，這些會計發(fā)展模式在今天仍然有效，但低于1967。本章對各個示范國家的會計說明大體上是真實的。但是，請注意，荷蘭是唯一一個真正可以用微觀經(jīng)濟模式描述的國家。也只有少數(shù)國家遵循宏觀經(jīng)

41、濟模式。獨立紀律的做法并不像1967年那樣特別。大多數(shù)這些國家（特別是英國和美國）現(xiàn)在都有指導會計政策制定的概念框架。隨著越來越多的國家將其經(jīng)濟私有化，統(tǒng)一會計方法不太相關(guān)。我們預計，隨著財務報告趨于國際財務報告準則的趨勢，這些模式在未來將會崩潰。如本章所述，趨勢是在合并財務報表水平上進行公允列報會計。在個別公司財務報表水平（例如，用于征稅），某些法律法規(guī)國家將持續(xù)采用宏觀經(jīng)濟和統(tǒng)一方法。微觀經(jīng)濟和獨立的學科方法始終是公平的表達導向。因此，如上所述，它們可能由于收斂而消失。5.為什么計量實務相對穩(wěn)定的國家在披露上傾向于保密，而計量方法不太穩(wěn)健的國家則在披露上傾向于透明？Conservative

42、 measurements and secretive disclosures tend to be correlated. At the same time, less emphasis on conservative measurements and transparent disclosures also tend to be correlated. This is largely to due to the principal source of finance in a country. Banks and governments are concerned about the sa

43、fety net that conservatism affords; and because they tend to have direct access to information, public disclosure is less important. Capital markets demand a fair presentation of financial position and results of operations along with high levels of disclosure.保守的測量和秘密披露往往是相關(guān)的。同時，較少強調(diào)保守測量和透明披露也往往是相關(guān)

44、的。這是很大程度上歸因于一個國家的主要金融來源。銀行和政府關(guān)注保守主義提供的安全網(wǎng)；因為他們往往有直接獲取信息，所以公開披露不太重要。資本市場需要一個公平的財務狀況和經(jīng)營業(yè)績以及高水平的披露。7.世界上的主要會計模式有哪些？每一種模式的標志性特點是什么？（無答案）世界會計模式的特點：一般具備如下特征：可辨認性。每一特定模式都至少應在某一方面能與其他模式相區(qū)別。代表性。每個會計模式都可能是若干國家的會計實務或制度共性特征的抽象集合。內(nèi)部差異性。會計模式的劃分并不能消除同一模式中的內(nèi)部差異。現(xiàn)實性。會計模式反映了當今世界范圍內(nèi)會計的實際分類情況。不穩(wěn)定性。由于各國會計實踐的發(fā)展及會計制度變革的不平

45、衡,會計類型的分化改組、會計模式的構(gòu)成內(nèi)容與特征也具有暫時或不穩(wěn)定性。相對性。許多國家的會計往往兼有兩種或更多種模式的特點,即便只屬于某一特定模式,也必然帶有某些只適應本國實際的特征,且會計模式的劃分主要限于財務會計方面。世界主要國家會計模式的劃分最先從事會計模式研究的是美國的米勒、塞德勒、達柯斯塔、弗蘭克、奈爾和英國的諾伯斯、帕克爾等。他們提出的模式結(jié)構(gòu)各異,概括起來有三大類劃分辦法:第一類:以現(xiàn)存的會計實務特點為標志。第二類:以外部經(jīng)營環(huán)境、社會條件和勢力范圍等非會計因素為標志。前者指國家經(jīng)濟類型、政治法律制度、企業(yè)規(guī)模與復雜程度、社會傳統(tǒng)觀念與風氣、經(jīng)營水平、經(jīng)營發(fā)展階段、經(jīng)濟增長模式、

46、文化水平和職業(yè)教育狀況等;后者則是指由于政治歷史原因而形成的國與國之間的聯(lián)系。第三類:將前兩類標志聯(lián)系起來,進行連續(xù)分類。目前學術(shù)界流傳較廣的五大模式是:側(cè)重股份有限公司的真實與公正觀點的英國會計模式；美國模式；保證稅收的法國西班牙意大利會計模式；維持企業(yè)利益的北歐會計模式；計劃經(jīng)濟的蘇聯(lián)社會主義會計模式。1.英國會計模式的特征:影響范圍主要是英聯(lián)邦成員國,它以保護債權(quán)、股東的利益為主要目的,要求特許會計師按“真實與公正”的觀點審查財務報表,重視收益項目的報告,由民間組織的職業(yè)團體制定和頒布會計標準并強制執(zhí)行。英國會計模式歷史悠久,曾長期處于世界會計發(fā)展的前沿,但從20世紀30年代起逐漸被美國

47、模式取而代之。2.美國會計模式的特征:它淵源于英國模式,其基本目標是保護投資者的利益,并以職業(yè)界制定的權(quán)威的“公認會計原則”作為理論研究的基礎(chǔ)框架和指導會計審計實務的一般準繩。它更重視收益表,要求確保財務信息的相關(guān)性、可信性和可驗證性,現(xiàn)在,越來越多的國家納入美國會計模式。3.法國會計模式的特征:國家利用統(tǒng)一的會計制度對產(chǎn)業(yè)實施嚴格的管理以確保稅收。這種集中控制使得會計只重視稅務上的要求,企業(yè)千方百計逃稅,不公開揭示所使用的會計原則。4.北歐會計模式的特征:具體形式又分為:允許保留秘密資產(chǎn)、自由放任的德國式會計;企業(yè)準備金受到控制的斯堪的納維亞式會計;瑞士式的秘密準備金會計和倡導重置成本計價的

48、荷蘭式會計。北歐會計模式允許企業(yè)轉(zhuǎn)移資產(chǎn)和收入,可以不公開或不完全公開會計信息,最大限度地維護企業(yè)利益。5.蘇聯(lián)會計模式的特征:該模式適應社會主義計劃經(jīng)濟,是運用馬列主義原理指導會計工作,實現(xiàn)經(jīng)濟管理的初步嘗試。一段時期內(nèi),該模式一味強調(diào)指令性計劃,會計制度高度集中,不重視經(jīng)濟效益,不承認企業(yè)利益,片面追求產(chǎn)值,這與蘇聯(lián)長期不承認市場機制的積極作用和缺乏對商品經(jīng)濟的正確認識有關(guān)。隨著蘇聯(lián)、東歐社會主義國家的經(jīng)濟體制改革,該模式正在發(fā)生較大的變化。中國會計指導思想基本上屬于傳統(tǒng)的蘇聯(lián)模式,隨著經(jīng)濟體制改革的深入進行,我國會計應兼收并蓄,創(chuàng)立確保國家稅收和維護企業(yè)合理權(quán)益雙重導向的會計模式,正確處

49、理好國家與企業(yè)的關(guān)系。9.作者認為基于公允反映與法律遵循的分類比基于普通法和成文法法律體系的分類更好地反映了當今世界的會計。你同意這種看法嗎？為什么？The chapter discusses three major accounting classifications. The first is the one by Mueller (1967):· Macroeconomic approach, where accounting practice is designed to enhance macroeconomic goals;· Microeconomic app

50、roach, where accounting develops from the principles of microeconomics;· Independent discipline approach, where accounting develops from business practices based on judgment and trial-and-error; and · Uniform approach, where accounting is standardized so it can be used as a tool of adminis

51、trative control by central government.The second classification is the one based on legal systems, which closely parallels the third classification based on practice systems. Generally speaking, the features of common law accounting (legal system) are those described for fair presentation accounting

52、 (practice system). The features of code law accounting (legal system) are those described for legal compliance accounting (practice system). Fair presentation (common law) emphasizes substance over form and is oriented toward the decision needs of external investors. Thus, it is capital markets ori

53、ented. Financial statements help investors judge managerial performance and predict future cash flows and profitability. Extensive disclosures provide additional relevant information for these purposes.Legal compliance (code law) accounting is designed to satisfy government-imposed requirements such

54、 as calculating taxable income or complying with the national governments macroeconomic plan. The income amount may also be the basis for dividends paid to shareholders and bonuses paid to employees. Conservative measurements ensure that prudent amounts are distributed and smooth income brings stabl

55、e tax, dividend and bonus payouts.As noted above, fair presentation accounting is associated with common law countries, while legal compliance accounting is associated with code law countries. However, many companies from code law countries now follow International Financial Reporting Standards in t

56、heir consolidated financial statements. IFRS are based on the principles of fair presentation.本章討論三個主要會計分類。第一個是繆勒（1967）提出的：· 在宏觀經(jīng)濟模式下，會計實務旨在加強宏觀經(jīng)濟目標;（會計實務是從國家的經(jīng)濟目標中派生出來的，并為其服務。）· 在微觀經(jīng)濟模式下，會計按照微觀經(jīng)濟的原則發(fā)展;· 在獨立學科模式，會計從基于判斷和試錯而發(fā)展的；和· 在統(tǒng)一模式，會計被標準化并用作中央政府進行管理控制的工具。第二類是基于法律體系的分類，這與基于實務體

57、系的第三類分類密切相關(guān)。一般來說，普通法會計（法律體系）的特征是為公允反映會計（實務體系）所描述的特征。成文法會計（法律體系）的特征是法律遵循會計（實務體系）描述的特征。公允反映（普通法）強調(diào)實質(zhì)重于形式，面向外部投資者的決策需求。因此，它是資本市場導向。財務報表有助于投資者判斷管理績效，預測未來現(xiàn)金流量和盈利能力。廣泛的披露為這些目的提供額外的相關(guān)信息。法律遵循（成文法）會計旨在滿足政府強加的要求，如計算應納稅所得額，或符合國家政府的宏觀經(jīng)濟計劃。收益金額還可能是向股東分派股利和向管理人員和員工支付獎金的依據(jù)。穩(wěn)健的計量能保證分配的金額比較審慎。在年度之間拉平收益，意味著稅收、鼓勵和獎金支付

58、更加穩(wěn)定。如上所述，公允反映會計與普通法國家相關(guān)，而法律遵循會計與成文法國家相關(guān).。然而，從成文法國家的許多公司國家現(xiàn)在在其合并財務報表中遵循國際財務報告準則。國際財務報告準則是基于公允原則。10. 各個國家或地區(qū)會計體系趨同或協(xié)調(diào)的前景如何？哪些因素可能會對促進或阻礙這種變革產(chǎn)生影響？The chapter contends that many accounting distinctions at the national level are becoming blurred because of global capital market pressures. An increasing number of companies are listing on multiple stock exchanges. This has pressured accounting policy makers around the world to harmonize (converge) reporting requirements. This has also pressured companies to devise financial reporting practices that satisfy multiple requirements and user groups.