國際會(huì)計(jì)-英文課件

Chapter1IntroductionPartISettingthesceneComparativeInternationalAccountingFourteentheditionTable1.1GlaxoSmithKlinereconciliationsofearningstoUSGAAPTable1.2GlaxoSmithKlinereconciliationsofshareholders’equitytoUSGAAP

Source:PreparedusingdatafromWorldFederationofExchanges.Notea:AmergerofexchangesofBelgium,France,theNetherlandsandPortugal.Table1.5Majorstockexchanges,August2018Table1.6Foreigncompanylistingsonmajorstockexchanges,August2018Sources:

BasedonDunning(1992)andUNCTC(2018,annextable2).Table1.7PercentagesofstockofaccumulatedFDIbycountryoforigin,1914–2017(%)Source:UnitedNationsConferenceonTradeandDevelopment(UNCTAD)(2007)WorldInvestmentReport2007:TransnationalCompaniesExtractiveIndustriesandDevelopment.GenevaUNCTAD.Table1.8AccumulatedstockofoutwardFDIasapercentageofGDPin2005(selectedcountries)Table1.9Shareoftheworld’stop100MNEsbyrevenues,2018Source:

PreparedbytheauthorsfromFortuneGlobal.500.Table1.10Leadinginternationalaccountancyfirms,2020Table1.11Ageandsizeofsomeaccountancybodies(early2018)Chapter2CausesandexamplesofinternationaldifferencesPartISettingthesceneComparativeInternationalAccountingFourteentheditionTable2.1WesternlegalsystemsSources:

PreparedbytheauthorsfromWorldBankstatistics(suchas,/indicator/CM.MKT.LDOM.NO,accessed25April2015).Table2.2RelativestrengthofequitymarketsSource:DatafromDatastream.Kindlyprovidedin2007byJonTuckerandDavidBenceofBristolBusinessSchool.Table2.3GearingratiosofselectedcountriesSource:

PreparedfromtablesinOEE/IODS,2012.Table2.5PercentagesofholdingsofoutsidershareholdersTable2.7InitialclassificationbasedoncorporatefinancingTable2.8UsualbalancesheetformatsTable2.9Theevolutionofthebalancesheet(abbreviatedversions)Table2.10UsualincomestatementsundernationallawsSource:BykindpermissionofFelixSoria,adaptedfromanunpublisheddraftPhDthesis,UniversityofReading,2001;updatedbytheauthors.Table2.11StudiesofreconciliationstoUSGAAPSource:

AdaptedfromVolkswagenAGAnnualReport2001.VolkswagenAG,Wolfsburg,Germany.Table2.12Volkswagen2001(openingreconciliationtoIFRS)Table2.13NationalwordsfortheIFRSterms‘provision’and‘reserve’ComparativeInternationalAccountingFourteentheditionChapter3InternationalclassificationoffinancialreportingPartISettingthesceneSource:

AdaptedfromAccountingReview,SupplementtoVol.52,p.99.Copyright?1977AmericanAccountingAssociation,reproducedwithpermissionoftheAmericanAccountingAssociation.Figure3.1TheAAA’smorphologyforcomparativeaccountingsystemsNotes:1Thisisanabbreviatedtermforcorporatefinancialreporting.2Theseterms,borrowedfrombiology,shouldbeinterpretedmerelyaslooselabels.3Thetermsattheseandotherbranchingpointsaremerelylabelstobeusedasshorthandtotrytocapturesomeoftheattributesofthemembersoftheaccountingsystemsbelowthem.ThisclassificationhasbeenpreparedbyaUKresearcherandmaycontainusageoftermsthatwillmisleadthosefromothercultures.Figure3.2Asuggestedclassificationofaccounting‘systems’insomedevelopedWesterncountriesin1980Figure3.4AtaxonomyofsomeaccountingclassificationsChapter4InternationalharmonisationPartISettingthesceneComparativeInternationalAccountingFourteentheditionTable4.1BoardmembersofIASC(at31March2001)Table4.2IASC’sstandards(positioninearly2020)Table4.3SomeinternationalstandardscomparedtoUSandUKrules(pre-1993to2005)Table4.4WorldcongressesofaccountantsTable4.5SomebodiesconcernedwithharmonisationTable4.6GeographicalbackgroundsofinitialIASCFtrusteesTable4.7InitialIASBmembersChapter5ThebackgroundtofinancialreportingbylistedgroupsPartIIFinancialreportingbylistedgroupsusingIFRSorUSGAAPComparativeInternationalAccountingFourteentheditionSource:Zeff,S.A.andNobes,C.W.(2010)HasAustralia(oranyotherjurisdiction)‘a(chǎn)dopted’IFRS?,AustralianAccountingReview,Vol.20(2),pp.178–184.ReprintedwithpermissionfromJohnWiley&Sons,Inc.Figure5.1MethodsofimplementingIFRS(consolidatedstatementsoflistedcompanies)Table5.1Vodafoneincomestatement(￡m)Source:

AdaptedfromVodafoneincomestatementintheVodafoneInterimAnnouncement,2004.Table5.2SomeoptionsinIFRSandUSGAAPSource:

Authors.Source:

AdaptedfromtheBayerAnnualReport,2006.BayerAG,Leverkusen,Germany.Table5.3ReconciliationsfromIFRStoUSGAAPbyBayer,2006(€m)Table5.4ReconciliationsfromIFRStoUSGAAPbyAlcatel-Lucent,2006(€m)Source:AdaptedfromtheAlcatel-LucentAnnualReport,2006.Alcatel-Lucent,Paris.Table5.5ReconciliationsfromIFRStoUSGAAPbyPhilips,2008(€m)Source:AdaptedfromtheAnnualReport2008ofPhilipsNV.Table5.6ReconciliationsfromUSGAAPtoIFRSforNorskHydro(Nkronermillions)Source:CompiledbytheauthorsfromdataavailableinAnnualReport2007ofNorskHydroAS.Table5.7ReconciliationsfromUSGAAPtoIFRSforBarrickGoldCorporation(US$millions)Table5.8IFRSandUSconvergenceSource:adaptedbytheauthorsfromafigurekindlyprovidedbyBrianSingleton-GreenoftheInstituteofCharteredAccountantsinEnglandandWales.Figure5.4ImprovementinfinancialreportingChapter6IFRSincontext:concepts,presentationandrevenuePartIIFinancialreportingbylistedgroupsusingIFRSorUSGAAPComparativeInternationalAccountingFourteentheditionTable6.1IASBstandards(January2020)Figure6.1IASB/FASBqualitiesTable6.2NationalsourcesofsomemainIFRSrequirementsTable6.3ReportingofOCI(UScompanies),2009Source:AmericanInstituteofCertifiedPublicAccountants(AICPA)(2010)AccountingTrendsandTechniques.AICPA,JerseyCity,NewJersey,p.425.Chapter7IFRSincontext:assetsandliabilitiesPartIIFinancialreportingbylistedgroupsusingIFRSorUSGAAPComparativeInternationalAccountingFourteentheditionTable7.1TreatmentofleasesunderdifferentGAAPsTable7.2Volkswagen2001(openingreconciliation)Source:AdaptedfromVolkswagenAnnualReport2001,VolkswagenAG,Wolfsburg,Germany.Table7.3InitialandsubsequentmeasurementbasesunderIFRSFigure7.1IFRSassetmeasurementbases,classifiedbycost/valueNote:*Exceptthatgains/lossesonavailableforsaleinvestmentsaredeferred.Source:Nobes(2001)Table7.4LIFOinvariousGAAPsTable7.6OutlineofIFRS9’smeasurementcategoriesforassetsTable7.8DepreciationandtaxFigure7.3IFRSmeasurementbasesforliabilitiesChapter8IFRSincontext:groupaccountingPartIIFinancialreportingbylistedgroupsusingIFRSorUSGAAPComparativeInternationalAccountingFourteentheditionTable8.1ImplementationoftheSeventhEUDirectivebypre-2004EUmembersChapter9DifferentversionsofIFRSpracticePartIIFinancialreportingbylistedgroupsusingIFRSorUSGAAPComparativeInternationalAccountingFourteentheditionTable9.1Literalmeaningsoftermsfor‘impairment’intranslationsofthetitleofIAS36Source:Preparedbytheauthor.Table9.2ExamplesofovertoptionsinIFRSin2019aTable9.3ExamplesofcovertoptionsorvaguecriteriainIFRSin2019aChapter10FinancialreportingintheUnitedStatesPartIIFinancialreportingbylistedgroupsusingIFRSorUSGAAPComparativeInternationalAccountingFourteentheditionTable10.1Standard-settingstructureTable10.2UStermsfor‘balancesheet’Source:AdaptedfromAmericanInstituteofCertifiedPublicAccountants(AICPA)(2010)AccountingTrendsandTechniques.AICPA,JerseyCity,NewJersey,p.147.Table10.3UStermsforthestatementofperformanceSource:AdaptedfromAmericanInstituteofCertifiedPublicAccountants(AICPA)(2001/2010)AccountingTrendsandTechniques.AICPA,JerseyCity,NewJersey,p.311(2001),p.317(2010).Table10.5USexpressionsforUK‘sharepremium’Source:AdaptedfromAmericanInstituteofCertifiedPublicAccountants(AICPA)(2010)AccountingTrendsandTechniques.AICPA,JerseyCity,NewJersey,p.302.Table10.7Costdeterminationforinventoryvaluation,for500companiesSource:AdaptedfromAmericanInstituteofCertifiedPublicAccountants(AICPA)(2010)AccountingTrendsandTechniques.AICPA,JerseyCity,NewJersey,p.169.Table10.8ExamplesofadjustmentsfromLIFOSource:preparedbytheauthorfromtheannualreportsofthecompanies.Chapter12FinancialreportinginChinaandJapanPartIIIChinaandJapanComparativeInternationalAccountingFourteentheditionTable12.1StandardsoftheASBJapan(August2019)Source:Preparedbytheauthor.Table12.2AdoptionofIFRSbyJapanesecompaniesSource:PreparedbytheauthorfromannouncementsbytheFinancialServicesAgencyofJapan.Table12.3SomemajorJapan/IFRSdifferences,2019Table12.4ReconciliationofequitybySumitomoChemicalat31March2017(￥billions)Source:Preparedbytheauthorsfrompublishedfinancialstatements.Table12.5SomewaysinwhichChineserulesdifferfromIFRSTable12.6DifferencesbetweenASBEandIFRSforChinaEasternAirlines,2009(millionsofrenminbi)Source:Preparedbytheauthorsfrompublishedfinancialstatements.Table12.7DifferencesbetweenASBEandIFRSforChinaEasternAirlines,2016(millionsofrenminbi)Source:Preparedbytheauthorsfrompublishedfinancialstatements.Table12.8DifferencesbetweenASBEandHongKongIFRSforBeijingNorthStar,2017(millionsofrenminbi)Source:Preparedbytheauthorfromthecompany’s2017AnnualReport,p.168.Chapter13ThecontextoffinancialreportingbyindividualcompaniesPartIVFinancialreportingbyindividualcompaniesComparativeInternationalAccountingFourteentheditionTable13.2SomereactionsofEUcountriestothepossibilityofusingIFRSforunconsolidatedstatementsSource:Compiledbyauthors.Table13.3AdditionaloptionsinIFRSforSMEsTable13.4IFRSforSMEs:differencesfromIFRS(otherthanadditionaloptions)Chapter14HarmonisationandtransitioninEuropePartIVFinancialreportingbyindividualcompaniesComparativeInternationalAccountingFourteentheditionTable14.1DirectivesandRegulationsrelevanttocorporateaccountingTable14.2ImplementationofaccountingDirectivesaslawsTable14.3MainprovisionsoftheSeventhEUDirectiveChapter15MakingaccountingrulesforunlistedbusinessenterprisesinEuropePartIVFinancialreportingbyindividualcompaniesComparativeInternationalAccountingFourteentheditionTable15.1OldUKGAAP:SSAPsandFRSs,asattheendof2014Table15.2SizelimitsforcompaniesinGermanyTable15.3CorporatebodiesregisteredintheUKSource:CompaniesHouse(2018).Table15.4SizelimitsofcompaniesintheUKChapter16AccountingrulesandpracticesofindividualcompaniesinEuropePartIVFinancialreportingbyindividualcompaniesComparativeInternationalAccountingFourteentheditionTable16.1Comparisonofbalance:FrenchGAAPandIFRSbyL’Oréal(€million)Source:preparedbytheauthorfromdataintheL’OréalAnnualReport,2005.Table16.2SomedifferencesbetweenFrenchGAAPandIFRSinindividualCompanyfinancialstatementsTable16.3SomedifferencesbetweenGermanGAAPandIFRSforindividualcompanyfinancialstatementsTable16.4ReconciliationsbyBASFfromGermantoUSrulesfor2004(€m)Source:AdaptedfromtheBASFAnnualReport,2004,p.92.BASFSE,Ludwigshafen,Germany.Table16.5SomedifferencesbetweenUKGAAPandIFRSforindividualcompanyfinancialreportingChapter17ForeigncurrencytranslationPartVSpecialissuesinreportingbyMNEsComparativeInternationalAccountingFourteentheditionSource:preparedbytheauthorsfrommultiplesourcesatdifferentdates.Table17.1Thevalueof￡1sterlinginthreeothercurrenciesatvariousdatesTable17.2Exampleofalong-termloanTable17.3ExamplebasedontheaccrualsprincipleTable17.4ExampleillustratingthethreetranslationmethodsTable17.5NetgainsandlossesontranslationTable17.6ExampleofhowthetemporalmethodtranslatesaprofitasalossTable17.7Earningsandcurrencygains/lossesofGlaxoSmithKline,2008–2017,￡mTable17.8AnexampleofgainsandlossesonmonetarybalancesChapter18SegmentreportingPartVSpecialissuesinreportingbyMNEsComparativeInternationalAccountingFourteentheditionTable18.1BP’sincomestatementsegmentinformation,1990(￡m)Source:AdaptedfromBP’sAnnualReport,1990.Source:PreparedbytheauthorfrominformationinBP’sAnnualReport,2017.Table18.2BP’ssegmentanalysis,2017($m)Table18.3SegmentdisclosuresbyLakeside(US)for2020*($000)Table18.4Ent