国际会计-英文课件.ppt

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third 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Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Copyright 2020,2016,2012 Pearson Education,Inc.All Rights Reserved,Chapter 1,Introduction,Part I,Setting the scene,Comparative,International Accounting,Fourteenth edition,Table 1.1,GlaxoSmithKline reconciliations of earnings to US GAAP,Table 1.2,GlaxoSmithKline reconciliations of shareholders equity to US GAAP,Source,:Prepared using data from World Federation of Exchanges.Note a:A merger of exchanges of Belgium,France,the Netherlands and Portugal.,Table 1.5,Major stock exchanges,August 2018,Table 1.6,Foreign company listings on major stock exchanges,August 2018,Sources,:,Based on Dunning(1992)and UNCTC(2018,annex table 2).,Table 1.7,Percentages of stock of accumulated FDI by country of origin,19142017(%),Source,:United Nations Conference on Trade and Development(UNCTAD)(2007),World Investment Report 2007:Transnational Companies Extractive Industries and Development,.Geneva UNCTAD.,Table 1.8,Accumulated stock of outward FDI as a percentage of GDP in 2005(selected countries),Table 1.9,Share of the worlds top 100 MNEs by revenues,2018,Source,:,Prepared by the authors from,Fortune Global.500.,Table 1.10,Leading international accountancy firms,2020,Table 1.11,Age and size of some accountancy bodies(early 2018),Chapter 2,Causes and examples of international differences,Part I,Setting the scene,Comparative,International Accounting,Fourteenth edition,Table 2.1,Western legal systems,Sources,:,Prepared by the authors from World Bank statistics(such as,data.worldbank.org/indicator/CM.MKT.LDOM.NO,accessed 25 April 2015).,Table 2.2,Relative strength of equity markets,Source,:Data from Datastream.Kindly provided in 2007 by Jon Tucker and David Bence of Bristol Business School.,Table 2.3,Gearing ratios of selected countries,Source,:,Prepared from tables in OEE/IODS,2012.,Table 2.5,Percentages of holdings of outsider shareholders,Table 2.7,Initial classification based on corporate financing,Table 2.8,Usual balance sheet formats,Table 2.9,The evolution of the balance sheet(abbreviated versions),Table 2.10,Usual income statements under national laws,Source,:By kind permission of Felix Soria,adapted from an unpublished draft PhD thesis,University of Reading,2001;updated by the authors.,Table 2.11,Studies of reconciliations to US GAAP,Source,:,Adapted from,Volkswagen AG Annual Report 2001.,Volkswagen AG,Wolfsburg,Germany,.,Table 2.12,Volkswagen 2001,(opening reconciliation to IFRS),Table 2.13,National words for the IFRS terms provision and reserve,Comparative,International Accounting,Fourteenth edition,Chapter 3,International classification of financial reporting,Part I,Setting the scene,Source,:,Adapted from,Accounting Review,Supplement to Vol.52,p.99.Copyright 1977 American Accounting Association,reproduced with permission of the American Accounting Association.,Figure 3.1,The AAAs morphology for comparative accounting systems,Notes,:,1,This is an abbreviated term for corporate financial reporting.,2,These terms,borrowed from biology,should be interpreted merely as loose labels.,3,The terms at these and other branching points are merely labels to be used as shorthand to try to capture some of the attributes of the members of the accounting systems below them.This classification has been prepared by a UK researcher and may contain usage of terms that will mislead those from other cultures.,Figure 3.2,A suggested classification of accounting systems in some developed Western countries in 1980,Figure 3.4,A taxonomy of some accounting classifications,Chapter 4,International harmonisation,Part I,Setting the scene,Comparative,International Accounting,Fourteenth edition,Table 4.1,Board members of IASC,(at 31 March 2001),Table 4.2,IASCs standards(position in early 2020),Table 4.3,Some international standards compared to US and UK rules(pre-1993 to 2005),Table 4.4,World congresses of accountants,Table 4.5,Some bodies concerned with harmonisation,Table 4.6,Geographical backgrounds of initial IASCF trustees,Table 4.7,Initial IASB members,Chapter 5,The background to financial reporting by listed groups,Part II,Financial reporting by listed groups using IFRS or US GAAP,Comparative,International Accounting,Fourteenth edition,Source,:Zeff,S.A.and Nobes,C.W.(2010)Has Australia(or any other jurisdiction)adopted IFRS?,Australian Accounting Review,Vol.20(2),pp.178184.Reprinted with permission from John Wiley&Sons,Inc.,Figure 5.1,Methods of implementing IFRS(consolidated statements of listed,companies),Table 5.1,Vodafone income statement(m),Source,:,Adapted from Vodafone income statement in the,Vodafone Interim Announcement,2004,.,Table 5.2,Some options in IFRS and US GAAP,Source,:,Authors.,Source,:,Adapted from the,Bayer Annual Report,2006,.Bayer AG,Leverkusen,Germany.,Table 5.3,Reconciliations from IFRS to US GAAP by Bayer,2006(m),Table 5.4,Reconciliations from IFRS to US GAAP by Alcatel-Lucent,2006(m),Source,:Adapted from the Alcatel-Lucent Annual Report,2006.Alcatel-Lucent,Paris.,Table 5.5,Reconciliations from IFRS to US GAAP by Philips,2008(m),Source,:Adapted from the Annual Report 2008 of Philips NV.,Table 5.6,Reconciliations from US GAAP to IFRS for Norsk Hydro(N kroner millions),Source,:Compiled by the authors from data available in Annual Report 2007 of Norsk Hydro AS.,Table 5.7,Reconciliations from US GAAP to IFRS for Barrick Gold Corporation,(US$millions),Table 5.8,IFRS and US convergence,Source,:adapted by the authors from a figure kindly provided by Brian Singleton-Green of the Institute of Chartered Accountants in England and Wales.,Figure 5.4,Improvement in financial reporting,Chapter 6,IFRS in context:concepts,presentation and revenue,Part II,Financial reporting by listed groups using IFRS or US GAAP,Comparative,International Accounting,Fourteenth edition,Table 6.1,IASB standards(January 2020),Figure 6.1,IASB/FASB qualities,Table 6.2,National sources of some main IFRS requirements,Table 6.3,Reporting of OCI(US companies),2009,Source,:American Institute of Certified Public Accountants(AICPA)(2010),Accounting Trends and Techniques,.AICPA,Jersey City,New Jersey,p.425.,Chapter 7,IFRS in context:assets and liabilities,Part II,Financial reporting by listed groups using IFRS or US GAAP,Comparative,International Accounting,Fourteenth edition,Table 7.1,Treatment of leases under different GAAPs,Table 7.2,Volkswagen 2001,(opening reconciliation),Source,:Adapted from,Volkswagen Annual Report 2001,Volkswagen AG,Wolfsburg,Germany.,Table 7.3,Initial and subsequent measurement bases under IFRS,Figure 7.1,IFRS asset measurement bases,classified by cost/value,Note,:*Except that gains/losses on available for sale investments are deferred.,Source,:Nobes(2001),Table 7.4,LIFO in various GAAPs,Table 7.6,Outline of IFRS 9s measurement categories for assets,Table 7.8,Depreciation and tax,Figure 7.3,IFRS measurement bases for liabilities,Chapter 8,IFRS in context:group accounting,Part II,Financial reporting by listed groups using IFRS or US GAAP,Comparative,International Accounting,Fourteenth edition,Table 8.1,Implementation of the Seventh EU Directive by pre-2004 EU members,Chapter 9,Different versions of IFRS practice,Part II,Financial reporting by listed groups using IFRS or US GAAP,Comparative,International Accounting,Fourteenth edition,Table 9.1,Literal meanings of terms for impairment in translations of the title,of IAS 36,Source,:Prepared by the author.,Table 9.2,Examples of overt options in IFRS in 2019,a,Table 9.3,Examples of covert options or vague criteria in IFRS in 2019,a,Chapter 10,Financial reporting in the United States,Part II,Financial reporting by listed groups using IFRS or US GAAP,Comparative,International Accounting,Fourteenth edition,Table 10.1,Standard-setting structure,Table 10.2,US terms for balance sheet,Source,:Adapted from American Institute of Certified Public Accountants(AICPA)(2010),Accounting Trends and Techniques,.AICPA,Jersey City,New Jersey,p.147.,Table 10.3,US terms for the statement of performance,Source,:Adapted from American Institute of Certified Public Accountants(AICPA)(2001/2010),Accounting Trends and Techniques,.AICPA,Jersey City,New Jersey,p.311(2001),p.317(2010).,Table 10.5,US expressions for UK share premium,Source,:Adapted from American Institute of Certified Public Accountants(AICPA)(2010),Accounting Trends and Techniques,.AICPA,Jersey City,New Jersey,p.302.,Table 10.7,Cost determination for inventory valuation,for 500 companies,Source,:Adapted from American Institute of Certified Public Accountants(AICPA)(2010),Accounting Trends and Techniques,.AICPA,Jersey City,New Jersey,p.169.,Table 10.8,Examples of adjustments from LIFO,Source,:prepared by the author from the annual reports of the companies.,Chapter 12,Financial reporting in China and Japan,Part III,China and Japan,Comparative,International Accounting,Fourteenth edition,Table 12.1,Standards of the ASB Japan,(August 2019),Source,:Prepared by the author.,Table 12.2,Adoption of IFRS by Japanese companies,Source,:Prepared by the author from announcements by the Financial Services Agency of Japan.,Table 12.3,Some major Japan/IFRS differences,2019,Table 12.4,Reconciliation of equity by Sumitomo Chemical at 31 March 2017(billions),Source,:Prepared by the authors from published financia