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1、1,中美会计准则比较,2,课程主要内容,中国新会计准则介绍美国会计准则的总体介绍 美国最新法规汇编内容重要准则比较问题互动,3,中国新会计准则介绍,4,美国公认会计准则与中国会计准则的实质差别,如何克服机会主义的盈余管理：1、采用谨慎原则2、减少方法的选择3、充分披露,美国准则模式-规则导向：上有政策下有对策,更容易导致机会主义盈余管理,中国准则模式-原则导向：实质重形式,5,新会计准则最大的特点,反映CASC从关注利润表向关注资产负债表转换从损益满计观向资本保全观转变，反映自萨班斯法案以来国际财务界重视资产计价的新趋势资产计价的两大模式 成本模式与公允价值模式反映未来信息的新趋势 美国的综合
2、收益表,会计准则的发展趋势,6,新会计准则实施步骤,2007年1月1日先行企业上市公司证券公司（7月1日）基金管理公司证券投资基金期货经纪公司保险公司24家中央国企（中石油、中石化、宝钢、鞍钢、武钢、攀钢、国航、东航、南航、中国移动、中国联通、中国电信、中远集团)鼓励其他企业执行,7,新会计准则实施步骤,截止2009年5月，已有35个省市的大中型企业执行了新准则。其中，山西、云南、深圳等大中型企业全部执行之；北京、江苏、浙江、安徽、江西、山东、湖北、广东、重庆、陕西、宁夏、新疆生产建设兵团、宁波等省属国有企业全部执行之；其他省市地区部分企业执行之，或为2010年执行之作准备。-上证报09072
3、3,8,国际财务报告准则介绍International Financial Reporting Standards(IFRS),1973年，国际会计准则委员会（International Accounting Standards Committee,IASC)成立；目标：对不同国家的准则进行协调。2001年，改组为国际会计准则理事会（International Accounting Standards Board,IASB)。目标：建立一个全球适用的新准则。,9,IASB与FASB、SEC的融合,05年4月，IASB与FASB达成一致，今后所有重大会计准则项目将一起完成；08年起，允许外国公司
4、用IFRS编制财务报表在美国融资，取消目前外国公司须按美国GAAP调整其财务报表的要求。,10,IFRS的全球运用状况,05年欧盟25国开始采用；06年将有100个国家和地区采用；估计2010年将有150国家和地区采用。,11,IFRS 的构成,编报财务报表的框架（Framework for the preparation and presentation of financial statements)国际财务报告准则(International financial reporting standards IFRSs1-8号）国际会计准则（International Accounting S
5、tandards IASs 1-41号)解释公告（Interpretations IFRIC1-5，SIC7,10,12,13,15,21,25,27,29,31,32),12,新准则新架构,13,新企业会计准则体系,14,新38项具体企业会计准则,一般业务（19个）GAAP1 存货 GAAP11 股份支付 GAAP2 长期股权投资 GAAP12 债务重组GAAP3 投资性房地产 GAAP13 或有事项 GAAP4 固定资产 GAAP14 收入 GAAP6 无形资产 GAAP15 建造合同 GAAP7 非货币性资产交换 GAAP16 政府补助 GAAP8 资产减值 GAAP17 借款费用GAA
6、P9 职工薪酬 GAAP18 所得税 GAAP19 外币折算 GAAP 20 企业合并 GAAP21 租赁,15,特殊业务（3个）GAAP22 金融工具确认和计量GAAP23 金融资产转移 GAAP24 套期保值 特殊行业业务（5个）GAAP5 生物资产 GAAP10 企业年金基金 GAAP25 原保险合同 GAAP26 再保险合同GAAP27 石油天然气开采,新38项具体企业会计准则,16,影响报表编制业务（2个）GAAP28 会计政策、会计估计变更和差错更正GAAP29 资产负债表日后事项 报表编制和披露业务（8个）GAAP30 财务报表列报 GAAP34 每股收益 GAAP31 现金流量
7、表 GAAP35 分部报告 GAAP32 中期财务报告 GAAP36 关联方披露 GAAP33 合并财务报表 GAAP37 金融工具列报新旧准则使用衔接（1个）GAAP38 首次执行企业会计准则,新38项具体企业会计准则,17,国际财务报告准则（37项）,IFRS 1 first-time adoption of international financial reporting standardsIFRS 2 share-based payment IFRS 3 business combinationsIFRS 4 Insurance contractsIFRS 5 Non current
8、 assets held for sale and discontinued operationsIFRS 6 Exploration for and evaluation of mineral resourcesIFRS 7 Financial Instruments:Disclosures(effective in 2007)IFRS 8 Operating Segments(effective in 2009)IFRS 9 Financial Instruments(replacement of IAS 39,effective in 2013),18,IASs 1-41,IAS 1 P
9、resentation of financial statementIAS 2 InventoriesIAS 7 Cash flow statementsIAS 8 Accounting policies,changes in accounting estimates and errorsIAS 10 Events after the balance sheet dateIAS 11 Construction contractsIAS 12 Income TaxesIAS 16 Property,plant and equipmentIAS 17 LeasesIAS 18 Revenue IA
10、S 19 Employee Benefits,19,IAS 20 Accounting for government grants and disclosure of government assistanceIAS 21 The effects of changes in foreign exchange ratesIAS 23 Borrowing costsIAS 24 Related Party DisclosuresIAS 26 Accounting and reporting by retirement benefit plansIAS 27 Consolidated and sep
11、arate financial statementsIAS 28 Investments in associatesIAS 29 Financial reporting in hyperinflationary economicsIAS 30 Disclosures in the financial statements of banks and similar financial institutionIAS 31 Interests in joint ventures,IASs 1-41,20,IAS 33 Earnings per shareIAS 34 Interim financia
12、l reportingIAS 36 Impairment of assetsIAS 37 Provisions,contingent liabilities and contingent assetsIAS 38 Intangible assetsIAS 39 Financial instruments:recognition and measurementIAS 40 Investment propertyIAS 41 Agriculture,IASs 1-41,21,基本准则框架,会计信息的质量要求,财务报表的基本要素,基本假设,计量属性,财务会计报告,会计的基本目标,会计信息的使用者,2
13、2,框架的主要内容,财务报告的目标,财务报告的用户,会计假设,会计信息质量要求,会计要素,会计计量,财务报告,会计主体，持续经营，会计期间，货币计量，权责发生制,可靠性，相关性，可理解性，可比性（含一致性），实质重于形式，重要性，谨慎性，及时性,资产，负债，所有者权益，收入，费用，利润,历史成本，重置成本，可变现净值，现值，公允价值,会计报表，附注，相关信息和资料,双目标：受托责任和决策有用性,投资者，债权人，政府，社会公众,23,财务报告的使用者,Framework of IFRS,财务报告的目标,基本假设,财务报表的质量特征,财务报表的要素,财务报表要素的确认,财务报表要素的计量,资本与资
14、本保全概念,投资者，职工，债权人，供应商和其他债权人，客户，政府，社会公众,双目标：受托责任和决策有用性,应计制，持续经营,可理解性，相关性（重要性），可靠性（公正表述，实质重于形式，中立性，谨慎性，完整性），可比性,资产，负债，所有者权益，收入，费用，利润,1未来收益可以流入企业2.相关成本可以计量,历史成本，现行成本，可变现（清算）价值，现值,财务资本，实物资本，财务资本保全，实物资本保全,24,美国会计准则的总体介绍,25,制定美国公认会计原则的组织,证券交易委员会（Securities and Exchange Commission,SEC)美国注册会计师协会（American Ins
15、titute of Certified Public Accountants,AICPA)财务会计准则委员会（Financial Accounting Standards Board,FASB)政府会计准则委员会（Governmental Accounting Standards Board,GASB),26,美国公认会计准则的组成,会计研究公报（AICPA/CAP/ARB,1939-1959,51）会计原则委员会意见（AICPA/APB,1959-1973,31）财务会计准则声明（FASB/SFAS,1973-,1-168）财务会计概念(FASB/SFAC1-8)技术公报(FASB/TB)F
16、ASB紧急问题任务组（FASB/EITF）美国注册会计师协会立场阐述（AcSEC/SOP）美国证券交易委员会的系列公告（SEC ASR）,27,美国会计准则的效力层次Statement No.162The Hierarchy of Generally Accepted Accounting Principles(Issue Date 05/08),Most authoritative,Least authoritative,28,美国会计准则的效力层次Statement No.168(Superseded)TheFASB Accounting Standards CodificationTMa
17、nd the Hierarchy of Generally Accepted Accounting Principlesa replacement of FASB Statement No.162(Issue Date 06/09),This Statement establishes the Codification as the source of authoritative GAAP recognized by the FASB to be applied by nongovernmental entities.Rules and interpretive releases of the
18、 SEC under federal securities laws are also sources of authoritative GAAP for SEC registrants.All guidance contained in the Codification carries an equal level of authority.,29,Statement No.168(Superseded)TheFASB Accounting Standards CodificationTMand the Hierarchy of Generally Accepted Accounting P
19、rinciplesa replacement of FASB Statement No.162(Issue Date 06/09),Widely recognized and prevalentIndustry practices,FASB Concepts Statements,AICPA papers,IFRS,AICPA Technical Practice Aidsaccounting textbooks and articles,New House of GAAP,authoritative,FASB accounting standards codification,Rules a
20、nd interpretive releases of the SEC,Non-authoritative,pronouncements of professionalassociations or regulatory agencies,30,FASB accounting standards codification,Rules and interpretive releases of the SEC,SEC registrants,public nongovernmental entities and nonpublic nongovernmental entities,31,Popul
21、ation of codified standards as of July 1,2009Standards issued by standard setters other than the SEC1.Financial Accounting Standards Board(FASB)a.Statements(FAS)b.Interpretations(FIN)c.Technical Bulletins(FTB)d.Staff Positions(FSP)e.Staff Implementation Guides(Q&A)f.Statement No.138 Examples2.Emergi
22、ng Issues Task Force(EITF)a.Abstractsb.Topic D.,32,3.Derivative Implementation Group(DIG)Issues4.Accounting Principles Board(APB)Opinions5.Accounting Research Bulletins(ARB)6.Accounting Interpretations(AIN)7.American Institute of Certified Public Accountants(AICPA)a.Statements of Position(SOP)b.Audi
23、t and Accounting Guides(AAG)only incremental accounting guidancec.Practice Bulletins(PB),including the Notices to Practitioners elevated to Practice Bulletin status by Practice Bulletin 1,33,d.Technical Inquiry Service(TIS)only for Software Revenue RecognitionStandards issued by the SEC1.Regulation
24、S-X(SX)2.Financial Reporting Releases(FRR)/Accounting Series Releases(ASR)3.Interpretive Releases(IR)4.SEC Staff guidance in:a.Staff Accounting Bulletins(SAB)b.EITF Topic D and SEC Staff Observer comments.,34,美国公认会计原则的发展趋势,目标导向已经改进并一致运用的概念框架为基础 明确提供准则的会计目标 提供充分的细节和结构，使准则能够得以一致地实施和应用 尽量减少准则中的例外情况 避免使
25、用使得财务工程师能在技术上遵循准则却在实质上规避准则意图的“界线”资产负债表观全面收益观公允价值,35,会计要素,PRC GAAP 新企业会计准则资产负债所有者权益收入费用利润,US GAAP美国公认会计原则资产负债所有者权益所有者投入分配给所有者综合收益收入费用利得损失,36,五大计量属性,PRC GAAP 新企业会计准则历史成本重置成本可变现净值现值公允价值,US GAAP美国公认会计原则未在概念框架中明确,但专门有公允价值准则,37,财务报告体系,PRC GAAP 新企业会计准则资产负债表利润表现金流量表所有者权益变动表附注,US GAAP美国公认会计原则资产负债表股东权益表综合收益表利
26、润表现金流量表附注,38,信息披露时间,PRC CSRC 要求上市公司信息披露管理办法2007/1/30 年报半年报季度报告年度报告应当在每个会计年度结束之日起4个月内，半年报应当在每个会计年度的上半年结束之日起2个月内，季度报告应当在每个会计年度第3个月、第9个月结束后的1个月内编制完成并披露。第一季度季度报告的披露时间不得早于上一年度年度报告的披露时间,US SEC要求Regulation S-X(FOR THE FORM and content of financial statements filed with the SEC)Regulation S-K(Covers the non
27、financial statement disclosures of the registration statement and other periodic filings with the SEC)定期报告制度（full and fair disclosure)10-K 年报(90天内）10-Q 季度报告（45天内）8-K 重大问题公告（15天，5天）,39,信息披露时间,PRC CSRC 要求比较报表一般要求一年,US SEC要求比较报表没有特殊要求，一般至少一年，但SEC要求上市公司要编报两年的比较利润表和现金流量表,40,Full Disclosure in Financial R
28、eporting,Full disclosure principle,Financial statements,Notes to Financial statements,Auditors and managements reports,Increase in Reporting require-ments,Differential disclosure,Balance sheet,Statement of income,US GAAP,Changing pricesdisclosures,Oil and gas Reservesinformation,Auditors report,Mana
29、ge-mentsreports,Supplementaryinformation,Accounting Policies,contingencies,number of Shares of stock outstanding,alternative measures,Statement Of cash flows,Statement Of changes in stockholdersequity,41,42,重要准则比较,43,Inventories 存货,US GAAP美国公认会计原则可采用后进先出法，有时也允许使用零售价法计算存货成本也可用标准成本计价成本与市价孰低市价是指重置成本上限：
30、可变现净值下限：可变现净值-正常毛利存货减值不可转回对特殊产品如珍贵的金属，允许用可变现价值计量，即使高于成本有专门购买承诺(purchase commitments)的相关规定自行生产的存货成本包括仓储成本可总价也可净价,PRC GAAP 新企业会计准则存货成本以先进先出法，加权平均法，移动平均法或个别计价法确定同美国存货以成本与可变现净值孰低法入帐存货减值可以转回无此规定没有专门购买承诺(purchase commitments)的具体规定自行生产的存货成本不包括仓储成本购货折扣只能用总价法,44,Inventories US GAAP,SFAS No.151“Inventory Cost
31、s:an Amendment of ARB No.43”(2004),45,Inventory is buyers when received,expect:,General Rule For shipping point-Buyers at time of delivery to common carrierConsignment goods-Sellers,not buyersSales with buybacks-sellers not buyersSales with high ratios of return-Buyers,if you can estimate returnsSal
32、es on installment-Buys if you can estimate collectability,46,美国可以采用定期盘存制(periodic system)计价,如，Purchase cash(Accounts Payable)Inventory(Ending)Cost of goods sold Inventory(Beginning)Purchase,47,Standard cost are acceptable if adjusted at reasonable intervals to reflect current conditions so that at t
33、he balance-sheet date standard costs reasonably approximate costs computed under one of the recognized base.In such cases descriptive language shall be used which will express this relationship as for instance,“approximate costs determined on the first-in，first out basis”or if it is desired to menti
34、on standard costs“at standard costs,approximating average costs”,48,Close toCost of Goods Sold,Work in ProcessFinished GoodsCost of Goods Sold,Close byapportioning to:,Disposing of Variances,49,美国购买承诺举例,购买承诺只是执行合同，所以不必确认资产和负债，只需在附注中说明然而若购买合同规定的价格高于市场价值，应确认该损失To illustrate the accounting problem,assu
35、me that ABC Co.signed parts-purchasing contracts to be executed in 2005 at a firm price of$10 000 and that the market price of the parts on Dec 31,2004,dropped to$7 000.The following entry is made on Dec 31,2004.Unrealized Holding Gain or Loss-income 3 000 Estimated Liability on Purchase Commitments
36、 3 000,50,美国购买承诺举例,When ABC purchase parts at a cost of$10 000,the following entry would be made:Purchases(Inventory)7 000 Estimated liability on Purchase Commitments 3 000 Cash 10 000,51,Investment property 投资性房地产,US GAAP美国公认会计原则无单独准则只有成本模式（折旧，减值）,PRC GAAP 新企业会计准则有单独准则可选择成本模式和公允价值模式,52,property,pla
37、nt and equipment 固定资产,US GAAP美国公认会计原则定义取得是为了在经营中使用而非再出售具有长期性并需提折旧具有物质实体大修理费可以在费用化、递延、资本化之间选择预计处置时的到期值残值只能调低折旧方法其他相同，除了余额递减法企业可自行选择系统合理的折旧法本月增加固定资产本月可以按比例提或其他方法,PRC GAAP 新企业会计准则定义为生产商品、提供劳务、出租或经营管理而持有的使用寿命超过一个会计年度大修理费用费用化残值的计量为到期时的现在考虑残值可调低或高折旧方法：使用年限法 产量法 双倍余额递减法 年数总和法本月增加，本月不提，下月开始提,53,property,pla
38、nt and equipment US GAAP,Exposure Draft“Accounting for Certain Costs and Activities Related to Property,Plant,and Equipment”(2001)SFAS No.116“Accounting for Contribution Received and Contribution Made”(1993),54,Valuation,Deferred-payment contractTo proper reflect cost,companies account for assets pu
39、rchased on long-term credit contracts at the present value of the consideration exchanged between the contracting parties at the date of the transaction.To illustrate,ABC company purchase a specially built robot spray painter for its production line.The company issues a$100000,five-year,zero-interes
40、t-bearing note to the seller for the new equipment.The prevailing market rate of interest for obligations of this nature is 10 percent.ABC is to pay off the note in five$20 000 installments,made at the end of each year.ABC can not,55,Valuation,Readily determine the fair market value of this speciall
41、y built robot.Therefore ABC approximates the robots value by establishing the market value(present value)of the note.Entries for the date of purchase and dates of payments,plus computation of the present value of the note,are as follows:Date of PurchaseEquipment 75 816*Discount on Notes Payable 24 1
42、84 Note Payable 100 000*Present value of note=$20000(PVF-OA5,10%)=$20000(3.79079)=$75816,56,Valuation,End of First YearInterest Expense 7 582Notes Payable 20 000 Cash 20 000 Discount on Notes Payable 7 582 End of Second Year Interest Expense 6 340（75816-20000+7582）*10%Notes Payable 20 000 Cash 20 00
43、0 Discount on Notes Payable 6 340,57,Accounting for Contributions,In general,companies should recognize contributions received as revenues in the period receivedCompanies should recognize contributions at the fair value of the assets received(SFAS No.116“Accounting for Contributions Received and Con
44、tributions Made,1993)To illustrate,Max company has recently accepted a donation of land with a fair value of.$150 000 from the Mix company.In return Max promises to build a packing plant in Mix company.Max entry is:Land 150 000 Contribution Revenue 150 000,58,Accounting for Contributions,Assume the
45、book value of the land is$120 000,Mixs entry is Contribution Expense 150 000 Land 120 000 Gain on Disposal of land 30 000,59,Costs subsequent to acquisition,In general,costs incurred to achieve greater future benefits should be capitalized,whereas expenditures that simply maintain a given level of s
46、ervices should be expensed.In order to capitalize costs,one of three conditions must be present:The useful life of the asset must be increasedThe quantity of units produced from the asset must be increasedThe quality of the units produced must be enhanced,60,Costs subsequent to acquisition,Type of e
47、xpenditure Normal accounting treatmentAdditions Capitalize cost of addition to asset accountImprovements(a)carrying value known:remove cost and replacement of and accumulated depreciation on old asset,recognizing any gain or loss.Capitalize cost of improvement/replacement,61,Costs subsequent to acqu
48、isition,Type of expenditure Normal accounting treatment(b)Carrying value unknown:1.if the assets useful life is extended,debit accumulated depreciation for cost of improvement/replacement 2.if the quantity or quality of the assets productivity is increased,capitalize cost of improvement/replacement
49、to asset account,62,Rearrangement and reinstallationIf original installation cost is known,account for cost of rearrangement/reinstallation as a replacement(carrying value known)if original installation cost is unknown and rearrangement/reinstallation cost is material in amount and benefits future p
50、eriods,capitalize as an assetif original installation cost is unknown and rearrangement/reinstallation cost is not material or future benefit is questionable,expense the cost when incurred,Costs subsequent to acquisition,63,Repair Ordinary:expense cost of repairs when incurredMajor:As appropriate,tr
