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簡介：同濟(jì)大學(xué)碩士學(xué)位論文國際會計準(zhǔn)則對我國壽險公司資本投資的影響姓名曹怡玲申請學(xué)位級別碩士專業(yè)企業(yè)管理指導(dǎo)教師張慶洪王海艷20060601ABSTRACTABSTRACTWITHOUTACONSOLIDATEDFINANCIALREPORTINGSYSTEM，THEINSURANCECOMPANIESOPERATINGINTERNATIONALLYARECONFRONTEDWITHARANGEOFNATIONALACCOUNTINGSTANDARDSTHEUSERSOFTHEACCOUNTINGSHEETSCANNOTUNDERSTANDTHEOPERATINGSITUATION，LETALONETHEINTERNATIONALCOMPARISONOFINSURANCECOMPANIESINDIFFERENTCOUNTRIESTHEINTERNATIONALACCOUNTINGSTANDARDSBOARDIASBHASDEVELOPEDAFRAMEWORKOFACCOUNTINGRULESKNOWNASTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRS，WHICHISNOWEMERGINGASAVIABLEBASISFORINTERNATIONALALIGNMENTTHEINSURANCEBUSINESSIS，BYITSVERYNATURE，AHIGHLYCOMPLEXBUSINESSTHETASKOFESTABLISHINGASPECIFICFRAMEWORKISFULFILLEDWITLLIFRS4INSURANCECONTACTAFTERTHEIPOOFCHINALIFEUNDPING’ANINHONONGANDUSAMANYOTHERLIFEINSURANCECOMPANIESINCHINAAREPREPARINGFORLISTINGHENCE，THEADOPTIONOFINTERNATIONALCOMPARABLE，UNDERSTANDABLEACCOUNTINGSYSTEMASIAS／IFRSANDTHESTANDARDIZATIONOFINFORMATIONPROCESSAREOFGREATIMPORTANCEANDFEASIBLEALTHOU曲THEIMPACTOFIAS／IFRSOIILIFEINSURERSISGREATANDTHEREARESOMANYISSUESTOBEDISCUSSED，THISESSAYCHOSETHECAPITALINVESTMENTTODEEPDIVEINTHISPAPERFROMTHEVIEWPOINTOFINSURERSIASFLFRSREQUIRESTHEPRINCIPLESOFFAIRVALUETOINSTANCEASSETS＆LIABILITIESANDREDEFINESTHECONCEPTIONOF“INSURANCECONTACT”THECHANGESINVALUATIONOFINSURERS’ASSETSWITHFAIRVALUEANDDISCLOSUREOFNECESSARYINFORMATIONWILLDRIVETHEINSURERSTOPAYMOREATTENTIONTOTHEPORTFOLIOOFTHEIRINVESTMENTTHEREARESEVERALSTEPSINSURERSMAYTAKETOREDUCETHEVOLATILITYANDAVOIDNEGATIVEASSESSMENTSBYFINANCIALMANETPARTICIPANTSONTHEBASISOFANNUALREPORTPING’ANIN2004AND2005THEIMPACTOFIASBFRSONINVESTMENTISSHOWNANDTHERELEVANTPROPOSALSAREGIVENTOCHANGETHEINVESTMENTSTRATEGIESKEYWORDSIAS／IFRS，CAPITALINVESTMENT，IJFCINSURERFAIRVALUEII

簡介：學(xué)校代號10532學(xué)號S04201020密級湖南大學(xué)碩士學(xué)位論文我國會計準(zhǔn)則國際協(xié)調(diào)效果研究來自B股市場的經(jīng)驗證據(jù)堂焦生遺厶絲名揚塹昱匝壁名丞蟹整；型41注熬攫埴差璺焦；會讓堂瞳童些墨整會讓堂迨塞握童日塑；2QQ生4旦2￡旦迨室鳘整目翹；墊逝生5旦2Q旦簽整委雖會圭廑；王羲王數(shù)援我國會計準(zhǔn)則國際協(xié)調(diào)效果研究來自B股市場的經(jīng)驗證據(jù)ABSTRACTACCOUNTINGISKNOWNAS“INTERNATIONALCOMMERCIALLANGUAGE”ITISAILIMPORTANTTOOLTOBRIDGETHEGAPBETWEENTHEDOMESTICMARKETANDINTERNATIONALMARKETAFTERCHINABECAMEAMEMBEROFWTOOURENTERPRISESARECLOSELYLINKEDWITHINTERNATIONALCAPITALMARKETINORDERTEDUCETHECOSTOFINVESTMENTANDFINANCINGTOIMPROVETHEINTERNATIONALCOMPARABILITYOFTHEACCOUNTINGINFORMATION，ANDTOENCOURAGEINTERNATIOHALCAPITALFLOWITISTIMEFORCHINATOCOMPLIANCEWITHINTERNATIONALSTANDARDSFORTHISREASONTHISPAPERANALYSESTHEDIFFERENCESBETWEENTHEACCOUNTINGSTANDARDSOFOURCOUNTRYANDTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRSTHISARTICLEISBASEDONINFORMATIONDISELOSUREOFBSHAREMARKETINCHINAANDTHEPROCESSOFINTERNATIONALHARMONIZATIONOFACCOUNTINGSTANDARDSINCHINA，ANDOTHERRESEARCHERS’RESEARCHFITERATUREANDPROVIDESADETAILEDANALYSISANDSTUDYTHEWHOLEARTICLEWILLBESPREADOUTINTWODIMENSIONS，INCLUDINGTHEDIFFERENCEBETWEENPROFITSAFTERTAXATIONOFTHEDUALANNNALREPORTSANDTHEVALUERELEVANCEOFTHEANNAALRE∞NSTHERESULTOFTHERESEARCHSHOWSTHATTHEPROFITVARIANCEHASN’TBEENDECREASINGREMARKABLYSINCE2001ACCOUNTINGREFORMANDDIFFERENCEISRELATIVELYGREATTOTHEEXECUTIONRESULTOFTHENEWACCOUNTINGSTANDARDSINEVERYYEARNEDATAOFACCOUNTINGEARNINGSPREPAREDUNDERINTERNATIONALFINANCIALREPONIⅡGSTANDARDSISN’TMORERELEVANTTHANTHATOFCHINESEGAAP111EPAPEROFFERSTHEREALISTICEVIDENCEFORTHEFUTUREDEVELOPMENTOFINTEMATIONALHARMONIZATIONOFACCOUNTINGSTANDARDSINCHINAKEYWORDSCHINESEACCOUNTINGSTANDARDS；INTERNATIONALFINANCIALREPORTINGSTANDARDSDIFFERENCEOFTHEDUALANNUALREPORTS；VALUERELEVANCEOFACCOUNTING11

簡介：摘要摘要本文從會計協(xié)調(diào)的本質(zhì)含義出發(fā)，即會計協(xié)調(diào)的根本目的在于提高會計信息質(zhì)量的可比性，并最終反映在財務(wù)會計報表金額的可比上提出從收益質(zhì)量的角度上評價我國會計準(zhǔn)則的國際化協(xié)調(diào)效果，本文豐富了會計準(zhǔn)則國際化協(xié)調(diào)效果的量化研究。本文研究的主要內(nèi)容包括我國會計準(zhǔn)則國際化協(xié)調(diào)的內(nèi)涵及其現(xiàn)狀，然后闡述了會計協(xié)調(diào)測定的理論基礎(chǔ)和量化研究收益質(zhì)量的理論內(nèi)涵，評價及其評價指標(biāo)的設(shè)計國際會計準(zhǔn)則和中國會計準(zhǔn)則具體條文的差異對收益質(zhì)量的影響國際會計準(zhǔn)則和中國會計準(zhǔn)則下收益質(zhì)量比較的實證檢驗。本文研究表明，從收益的現(xiàn)金保障能力和收益的可持續(xù)性上來看，我國會計準(zhǔn)則己經(jīng)與國際會計準(zhǔn)則實現(xiàn)了充分的協(xié)調(diào)，會計準(zhǔn)則國際化協(xié)調(diào)的進(jìn)程基本處于穩(wěn)定的狀態(tài)從收益的真實性來看，我國會計準(zhǔn)則還沒有實現(xiàn)與國際會計準(zhǔn)則的充分協(xié)調(diào)，但中國會計準(zhǔn)則下報告的收益的真實性逐年向國際會計準(zhǔn)則下報告的收益的真實性靠近，會計準(zhǔn)則國際化協(xié)調(diào)的效果顯著。關(guān)鍵詞會計準(zhǔn)則國際協(xié)調(diào)收益質(zhì)量南開大學(xué)學(xué)位論文版權(quán)使用授權(quán)書本人完全了解南開大學(xué)關(guān)于收集、保存、使用學(xué)位論文的規(guī)定，同意如下各項內(nèi)容按照學(xué)校要求提交學(xué)位論文的印刷本和電子版本學(xué)校有權(quán)保存學(xué)位論文的印刷本和電子版，并采用影印、縮印、掃描、數(shù)字化或其它手段保存論文學(xué)校有權(quán)提供目錄檢索以及提供本學(xué)位論文全文或者部分的閱覽服務(wù)學(xué)校有權(quán)按有關(guān)規(guī)定向國家有關(guān)部門或者機(jī)構(gòu)送交論文的復(fù)印件和電子版在不以贏利為目的的前提下，學(xué)?？梢赃m當(dāng)復(fù)制論文的部分或全部內(nèi)容用于學(xué)術(shù)活動。學(xué)位論文作者簽名毒韶泣衛(wèi)V落年又月3日經(jīng)指導(dǎo)教師同意，本學(xué)位論文屬于保密，在年解密后適用本授權(quán)書。指導(dǎo)教師簽名學(xué)位論文作者簽名解密時間年月日各密級的最長保密年限及書寫格式規(guī)定如下內(nèi)部5年最長5年，可少于5年秘密★10年最長10年，可少于10年機(jī)密20年最長20年，可少于20年

簡介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文V873302論文題目資產(chǎn)減值會計準(zhǔn)則的國際比較NLERNATIONALC0MPARSON0FACCOUNTINGSLANDARDSOFASSETSIMPAJRMENT學(xué)位類別專業(yè)類別培養(yǎng)單位作者姓名指導(dǎo)教師完成日期筐理堂金鹽堂金讓堂瞳達(dá)玉割位塞熬援三莖雯盍生叁旦ABSTRACTWESTEMACCOUNTINGNO唧SONASSETSJMPAIMENTHAVEDEVELOPEDF吣MELEMENTARYTOTHEADVANCEDSTAGE，ESPECIALLYTHEINTE巾ATIONAIACCOUNTINGSTANDARDSAILDTHEFINANCIALACCOUNTINGSTALLD甜DSHAVEDEVELOPEDRELATIVELYPERFECTLYANDA11ROUNDONASSETSIMPAIRMENTWHILEACCOUNTINGST明DARDSONASSETSIMPAIRFHENTINOURCOUNTRYARESTILLATPRIMARYSTAGE，NOTVERYPERFECTNOMATTERINTHETHEORETICALRESEARCHORINTHEPROCESSOFOPERATION，SESEARCHONTHETLLEORYANDPRACTICEPMBLEMSH骶REALISTICME卸INGSTHISTEXTCARRIESONTHEINTEMATIONAICOMPARISONOFACCOUNTINGOFASSETSIMPAIMLENT療OMFOLLOWINGRE印ECTSFIRSTPARTISFONVORDEXPLAINSTLLETHEPURPOSE柚DMEANINGOFTHISTEXT，CURRENTSITUATIONOFDOMESTICAILDINTEMATIONALRCSEARCH，RESEAFCHAPPROACH，TECHNOLOGJCALROUTEANDINNOVATION，A11DPMBLEMSAREREMAINEDTOSTUDYFILRTHERSECONDPARTDESCRIBESTHECONCEPTIONSOFACCOUNTINGOFASSETSIMPAI咖ENT，ANDTHEHJSTORYITDEVEL叩EDNATIONALLY鋤DINTEM砒IONALIYPRIMARYCONT朗TOFINTEM砒IONALACCOUNTINGSTANDARDS，F(xiàn)INANCIALACCOUNTINGSTANDARDSANDENTERPRISEACCOUNTINGST撲DARDSONASSETSIMPAIRNLENT，ANDTHEPRIMARYACCOUNTINGTREATMENTONASSETSIMPAI咖EMAREEXPLAINEDNETHIRDPANEXPOUNDSTHEA脅MATIONOFACCOUNTING0NASSETSIMPAINNENT，ESPECJALLYDISCUSSCSTHEAMMLATIONTIME，A幣RMATIONSTANDARDSA11DA歷RMATIONMEANSTHISPANANAIYSESDI脯RENCESOFTLLEINTEMATIONAIFINANCIALACCOUNTINGSTANDARDS趼DENTEIPRISEACCOUNTINGSTALLDARDSONAM衄ATIONOFASSETSIMPAIMENTTHEFOURTLIPARTINTRODUCESTHEMEASUREMENTOFACCOUNTINGINASSETSIMPAI玎NEM，ESPECIALLYDESCRIBES廿LEMEASLLREM朗TSTAILDARD，MEASUREMENTME孤SAND他SUMPTIONTHE6FTHPARTEXPLAINSTLLEREVEALOFACCOUNTINGINASSETSIMPAI肌ENT，ANALYSESTHEPROBLEMSEXISTEDINACCOUNTINGPRACTICEONRCVEALOFASSETSIMPAIRRNENTINOURCOUNTRYTHESIXTHPARTAILALYSESPROBLEMSANDDI伍CUITIESTHATACCOU】1TINGOFASSETSIMPAIMLENTOFOURCOUN扛YMAYF她E，礬DPUTSFONVARDT11EME嬲URES曲OUTPERFECTINGTLEACCOUNTINGNOFIILSOFASSETSIMPAI咖EILTINOURCOUNT珥KE啊OIDSASSETIMPAIRMENT，INTEMATIONALACCOUNTINGST肌DARDS，F(xiàn)INANCIALACCOUNTINGSTATLDARDS，ENTERPRISEACCOUNTINGSTAIIDARDSIL

簡介：碩士學(xué)位論文投資性房地產(chǎn)會計準(zhǔn)則的比較研究葉宏指導(dǎo)教師張力上年級至QQ生級直』巫班中國成都西南財經(jīng)大學(xué)論文第一部分是前言J蛋付支F≥選題的依據(jù)、意義進(jìn)行了分析強(qiáng)淵利用艦范性的1；怍力法，通過對比分忻宋FIJF究投資性房地產(chǎn)會汁準(zhǔn)L【J在介紹文章結(jié)構(gòu)和1；作膛路的司寸，為J’讓讀者更女|F地理解文中的內(nèi)容，本部分對比較對象的選擇理由及所涉及的基礎(chǔ)性概念進(jìn)行R說明。第二部分是論文的第一章“投資性房地產(chǎn)會計準(zhǔn)則的制定”。本部分首先對國外投資性房地產(chǎn)會計準(zhǔn)則的制定情況作了介紹，對我國目前投資性房地產(chǎn)的狀況及會計處理進(jìn)行了分析評價。分析了我國頒布投資性房地產(chǎn)會計準(zhǔn)則的意義體現(xiàn)了我國企業(yè)會計準(zhǔn)則為投資者和社會公眾提供決策有用會計信息的理念，體現(xiàn)了與國際會計慣例的趨同，完善了我國的會計準(zhǔn)則，對提高會計信息質(zhì)量特征，建立高質(zhì)量的會計準(zhǔn)則體系有重要的意義。第三部分是論文的第二章“投資性房地產(chǎn)會計準(zhǔn)則的理論依據(jù)與特點”。本部分對制定投資性房地產(chǎn)會計準(zhǔn)則的會計目標(biāo)理論、相關(guān)性原則、可比性原則、重要性原則等理論依據(jù)進(jìn)行了論述，對我國投資性房地產(chǎn)會計準(zhǔn)則的基本特點進(jìn)行了分析。第四部分是論文的第三章“中外投資性房地產(chǎn)會計準(zhǔn)則的比較”。本部分是文章的重點，主要對我國投資性房地產(chǎn)會計準(zhǔn)則與國際會計準(zhǔn)則IAS40、英國會計準(zhǔn)則SSAPL9和香港會計準(zhǔn)則SSAPL3、澳大利亞會計準(zhǔn)則AASBL40的投資洼房地產(chǎn)的定義、準(zhǔn)則內(nèi)容、確認(rèn)、計量、轉(zhuǎn)換、處置、披露等方面進(jìn)行具體的比較，分析它們之間存在的差異。在投資性房地產(chǎn)的定義方面，我國投資性房地產(chǎn)會計準(zhǔn)則中關(guān)于投資性房地產(chǎn)的定義和范圍的規(guī)定相對比較簡單，IAS40采用列舉的方式對投資性房地產(chǎn)的范圍作了詳細(xì)的規(guī)定。在范圍上，我國投資性房地產(chǎn)會計準(zhǔn)則強(qiáng)調(diào)了投資性房地產(chǎn)應(yīng)當(dāng)能夠單獨計量和出售，這一點在其他國家準(zhǔn)則中是沒有單獨加以列示和強(qiáng)調(diào)的。從投資性房地產(chǎn)準(zhǔn)則的內(nèi)容來看，IAS40體系全面，內(nèi)容詳盡，而我國準(zhǔn)則比較簡略。我國投資性房地產(chǎn)中的土地是指土地使用權(quán)，而非土地所有權(quán)。另外，在租賃資產(chǎn)的劃分、資產(chǎn)的轉(zhuǎn)換、對未確定

簡介：華中科技大學(xué)碩士學(xué)位論文新企業(yè)會計準(zhǔn)則中公允價值對上市公司和投資者的影響姓名陸念慶申請學(xué)位級別碩士專業(yè)工商管理指導(dǎo)教師王詩才20061025華中科技大學(xué)碩士學(xué)位論文ABSTRACTNEWENTERPRISEACCOUNTINGSTANDARDSPROMULGATINGITHAVENODOUBTTHATITWILLBRINGTHEPROFOUNDINFLUENCETOTHECOMPANY‘SFINANCIALPRACTICEFAIRVALUEPROMOTINGISTHEQUITEIMPORTANTADJUSTMENTCONTENTINTHENEWENTERPRISEACCOUNTINGSTANDARDSALONGWITHTHEMARKETECONOMYANDTHEKNOWLEDGEECONOMYFURTHERDEVELOPMENTASWELLASEACHKINDOFFINANCIALTOOLANDTHEPRODUCTAPPEARANCE，THEFAIRVALUEWILLBETHEMOREANDMOREWIDESPREADUTILIZATIONTHELISTEDCOMPANYANDITSBENEFITRELATED，ESPECIALLYTHEGENERALSTOCKMARKETINVESTOREXTREMELYURGENTLYHOPETOUNDERSTANDTHEINFLUENCEWHICHFAIRVALUEBRINGSTOTHELISTEDCOMPANYTHISPAPERFIRSTINTRODUCESTHEBASICCONCEPTOFFAIRVALUEREVIEWSTHERESEARCHESCONDITIONSABOARDITANALYZESTHERECENTCONDITIONSOFFAIRVALUEINCHINATHENTHISPAPERINTRODUCESTHECONTENTRELATEDTOTHEFAIRVALUEINTHENEWENTERPRISEACCOUNTINGSTANDARDSCOMPREHENSIVELYBASEONABOVEFROMANINVESTORANGLEANALYZESTHECHANGESFORTHECOMPANYWHENFAIRVALUEUSESINTHENEWSTANDARDS，RELATEDTOTHESTOCKMARKETANDTHELISTEDCOMPANYATRESENTATTEMPTSTHROUGHTHERESEARCHOFFAIRVALUEINTHENEWENTERPRISEACCOUNTINGSTANDARDS，PROMULGATESTHEINFLUENCEOFFAIRVALUEFORTHELISTEDCOMPANYANDINVESTORATTHESAMETIMEREMINDSTHEINVESTORTHESESHOULDBEPAYATTENTIONHISTORICALCOSTANDFAIRVALUEFAIRVALUEANDTHEMARKETPRICEANDTHELIMITRELATEDTOTHEUSEOFFAIRVALUEINTHENEWACCOUNTINGSTANDARDSFINALLYTHISPAPERUNIFIESTHEACTUALSITUATIONINOURCOUNTRYECONOMICSOCIETYDISCUSSESTHEPROBLEMSLIESINOURCOUNTRYABOUTFAIRVALUEINTHEPRESENTSTAGEPROPOSESSOMEMEASURESANDSUGGESTIONSESTABLISHTHESTANDARDGOVERNEDSTRUCTUREINTHECOMPANYENHANCEACCOUNTINGPERSONNEL’SSERVICEQUALITY，STRENGTHENSUPERVISINGANDMANAGINGTHECONSUMMATIONCORRELATIONLAWSYSTEMAND50ONKEYWORDSNEWENTERPRISEACCOUNTINGSTANDARDSFAIRVALUELISTEDCOMPANYINVESTOR

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簡介：東南大學(xué)碩士學(xué)位論文合并財務(wù)報表準(zhǔn)則國際比較研究以中國、美國、國際會計準(zhǔn)則為例姓名陶云云申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師戚嘯艷20061201東南大學(xué)碩士學(xué)位論文ABSTRACTALONGWITHTHEECONOMYGLOBALIZATIONANDTHEGROWTHOFEVERYCOUNTRY‘SMARKETECONOMYTHECOMBINATIONWAVESSPRUNGUPANDBUSINESSGROUPSCAMEFORCE，THISMADETHECOMPANYECONOMICORGANIZATIONANDBUSINESSACTIVITIESMOREDIFFICULTHOWTOREPORTTHEFINANCIALSTANDINGMANAGCMENTPERFORMANCEANDCASHFLOWSOFTHEBUSINESSGROUPSTHOROU吐LYANDOBJECTIVELYTOSATISFYTHEBUSINESSINFORMATIONDEMANDERSWASAPROBLEMTHATNEEDEDTHEFINANCIALREPORTTOSOLVE，COMBINEDFINANCIALSTATEMENTCAMEOUTCOMBINEDFINANCIALSTATEMENTEMERGEDINAMERICAATTHEEARLIESTTHEAMERICACOMBINEDFINANCIALSTATEMENTSTANDARDSHAVEINTEGRALGROWINGTRACKTHEYGREWWITHTHEECONOMYANDTHEYARETHEMOSTPERFECTACCOUNTINGSTANDARDS1IL1970，INTERNALACCOUNTINGSTANDARDCOMMITTEEIASCLHADBEGUNTODRAWUPANDISSUETHECOMBINEDFINANCIALSTANDARDSTOCOORDINATETHEINTERNATIONALCOMBINEDFINANCIALSTATEMENTSTANDARDSANDPRESENTINTERNATIONALCOMBINEDFINANCIALSTANDARDSHADBEENPERFECTEDFORTIMESCHINESECOMBINEDFINANCIALSTATEMENTSTANDARDSSTARTEDLATEALONGWITHTHEINNOVATIONOFTHESTRUCTUREOFBUSINESSUNITANDSECURITIESMARKETGROWTHCOMPANIESOFOURCOUNTRYBEGANTODRAWUPCOMBINEDFINANCIALSTATEMENTIN1995OURMINISTRY0F弛ALICEISSUED“TEMPORARYPROVISIONOFCOMBINEDFINANCIALSTATEMENT”UPTOTHEPRESENT，THEMOBALECONOMYSITUATIONSANDOURECONOMYENVIRONMENTHADCHANGEDGREATLYOLDCOMBINEDFMANCIALSTATEMENTSTANDARDSDISPLAYEDINADAPTABILITYANDLIMITATIONNEWCOMBINEDFINANCIALSTATEMENTSTANDARDSTHATCOORDINATEWITHTHEINTEMATIONALACCOUNTINGSTANDARDSWERENEEDEDMOREANDMOREEAGERLYIN2006MINISTRYOFFINANCEISSUEDNEWACCOUNTINGSTANDARDSFORMALLYSYMBOLIZEDTHENEWBUSINESSACCOUNTINGSTANDARDSSYST鋤THATADAPTTOOURMARKETECONOMYGROWTHDEMANDSANDCOORDINATEWITLLTHEINTERNATIONALACCOUNTINGSTANDARDSHADBEENSETILDTHISPAPERSYSTEMATICALLYCOMPAREDCHINESECOMBINEDFINANCIALSTANDARDSWITHINTEMAFIONALSTANDARDSINMANYASPECTSINCLUDEDCOMBINEDFMANCIALSTANDARDS’EVOINTION、CHOICEOFCOMBINEDTHEORY、THEDEFINITIONOFCOMBINEDDIMENSION、THECHOICEOFCOMBINEDMETLLODOLOGY、THEAFFIRMANCEMEASUREMENTANDTREATINGOFTHEGOODWILL、THEAFFMNANCE，MEASUREMENTOFNEGATIVEGOODWILL，ANDSOONTHISPAPERATTEMFLTSTOFINDDIFFERENCESAMONGCHINESECOMBINEDFINANCIALSTANDARDSAMERICAN，SANDINTERNATIONALSTANDARDSANDSHORTAGESOFCHINESESTANDARDSTHROUGHTHECOMPARISONRESEARCHATTHESAMETIME，ITALSOANALYZEDTHEREASONSTHATLEADTOINTERNATIONALDIFIERENCESBESIDESITALSOCOMPAREDTHEDIFFERENCESBETWEENTHENEWSTANDARDANDTHEOLDSTANDARDTHROUGHTHEINTERNATIONALCOMPARISON，TODEEPENTHEESTABLISHMENT，IMPLEMENTANDPERFECTINGOFOURNEWCOMBINEDFMANCIALSTANDARDSKEYWORDSCOMBINEDFINANCIALSTATEMENTCOMBINEDDIMENSIONGOODWILLCOMBINED矗NANCIALSTATEMENTSTAQDARDN

簡介：對外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文中韓兩國會計準(zhǔn)則國際化及其障礙比較研究姓名鄭玲心申請學(xué)位級別碩士專業(yè)會計指導(dǎo)教師王秀麗20070401ABSTRACTUNDERTHEGREATTRENDOFTHEINTERNATIONALIZATIONANDTHEINTEGRATIONOFTHEWORLDCAPITALMARKET，THEACCOUNTINGINFORMATIONASTHEINTERNATIONALCOMMONBUSINESSORIENTEDLANGUAGEHASBEENMOREANDMORECONVERGENTSINCECHINAANDKOREAESTABLISHEDDIPLOMATICRELATIONSIN1992，ALONGWITHGRADUALLYFREQUENTECONOMICASSOCIATIONOFTWOCOUNTRIES，THEIRSMUTUALDEGREEOFDEPENDENCEISSTRENGTHENEDPROGRESSIVELYTOOTHEACCOUNTINGCRITERIAOFEACHCOUNTRYSHOULDDEVELOPINHARMONYSOTHATTHEECONOMYOFEACHCOUNTRYMOVESTOWARDSTHEMARKETSOFEACHCOUNTRYBETTERTHEACCOUNTINGPOLICIESOFTWOCOUNTRIESREGARDGUARANTEEINGTHEACCOUNTINGTRANSPARENCYANDPROMOTINGMARKETECONOMYASTHEGOAL，REALIZEADOPTIONANDINTERNATIONALIZATIONOFINTERNATIONALACCOUNTINGSTANDARDTHETHESISFIRSTLYTHROUGHTHENARRATIONANDANALYSISOFTHEESSENTIALITYTOTHEINTERNATIONALACCOUNTINGSTANDARDANDINTERNATIONALIZATIONOFACCOUNTINGCRITERIONDEFINITION，TOFINDANEWSTARTINGPOINTOFTHETHESIS，THUSCANHOLDTHEIMPORTANCEOFINTEMATIONALIZATIONOFACCOUNTINGCRITERIONACCURATELYSECONDLYREVIEWINGTHEDEVELOPMENTANDINTERNATIONALIZEDCOURSEOFTHEACCOUNTINGCRITERIABETWEENCHINAANDKOREATOFINDOUTTHENEWSTAGEOFTHEINTEMATIONALIZATIONINWHICHTHETWOCOUNTRIESFACEDCHINAANNOUNCEDTHATITWILLRELEASEANDADOPTINTERNATIONALACCOUNTINGSTANDARDBYAWIDEMATININ2006，ANDWILLBEGINTOIMPLEMENTFORMALLYINJANUARY2007NEWACCOUNTING2

簡介：分類號F230107102004092210LIILLLLLLLLLLH,LLLLI,HLILLLLLLLLLLLLY1527753壤乎犬海碩士學(xué)位論文企業(yè)會計準(zhǔn)則國際趨同問題研究導(dǎo)師姓名職稱申請學(xué)位級別王倩周國光教授碩士學(xué)科專業(yè)名稱會計學(xué)論文提交日期2007年5月25日論文答辯日期2007年6月7日學(xué)位授予單位長安大學(xué)答辯委員會主席學(xué)位論文評閱人徐海成李祥義劉杉ABSTRACTINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSHASBEENAKEYISSUEFORACCOUNTINGACADEMICS，PRACTITIONERSANDREGULATORSINRECENTYEARS．WITHTHERAPIDDEVELOPMENTOFECONOMICGLOBALIZATIONANDESPECIALLYTHEGROWTHOFINTEMATIONALCAPITALMARKETS，INTERNATIONALHARMONIZATIONOFACCOUNTINGSTANDARDSHASBECOMETHEINEVITABLEANDREALISTICISSUEFORCOUNTRIESWORLDWIDE．THISDISSERTATIONEXPLORESTHERELEVANTISSUESFROMTHESTANDPOINTOFCHINASACCOUNTINGSTANDARDSDEVELOPMENT．ASFARASCHINAISCONCERNED，INTEMATIONALCONVERGENCEOFACCOUNTINGSTANDARDSHASBEENTHEMAINSUBJECTOFACCOUNTINGREFORMANDIT’SALSOAGOALOFACCOUNTINGSTANDARDSINTERNATIONALIZATION．ASADIRECTRESULTOFTHECONVERGENCE，ITNOTONLYCANIMPROVETHEEFFICIENCYOFINTERNATIONALTRADE，BUTWILLALSOPROMOTEINTERNATIONALCAPITALMARKETDEVELOPMENTANDIMPROVETHEMANAGEMENTLEVELOFMULTINATIONALCOMPANIES，SOFINALLYACCESSTOTHEWORLDACCOUNTING．THEREFORE，THESTUDYOFINTERNATIONALCONVERGENCEONACCOUNTINGSTANDARDSHASFARREACHINGIMPLICATIONSONACCOUNTINGREFORMANDDEVELOPMENTINOURCOUNTRY．SUCHCURRENTRESEARCHEVIDENCESINDICATETHATCHINASACCOUNTINGSTANDARDSDODIFFERFROMIASSANDIFRSSINMANYASPECTS．ACCORDINGLY,HOWTODEALWITHTHEDIFFERENCESBECOMESALONGSTANDINGANDCRUCIALISSUEFACEDBYCHINA,WHICHNEEDSTOBERESOLVED觴SOONASPOSSIBLE．INTHEENDACCEPTINGINTERNATIONALACCOUNTINGSTANDARDS，ORRETAININGCHINESECHARACTERISTICS，THEPAPERSPOSITIONISTHELATTER．FURTHERMORE，INTHEENVIRONMENTOFIASSETTING，WESHOULDNOTEOURACCOUNTINGENVIRONMENTHASDIFFERENCESWITHWESTERNNATIONSANDWHATPROBLEMHASEXIST，THENWHATPOSITIONANDDEVELOPMENTSTRATEGYOFINTEMATIONALCONVERGENCEWESHOULDTAKEINTHEFUTUREANDSOON，ISTHEURGENTNEEDTOADDRESSNOW．CONSEQUENTLY,THEFUTUREOFACCOUNTINGSTANDARDSWILLFACETWOMAJORTASKSCOORDINATIONANDDEVELOPMENT．INSHORT，BESIDESINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSTREND，ORCOMPREHENSIVE，STEPINPLACEOFTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSSTRATEGYISINAPPROPRIATEFORUS．INTHEEVEREXPANDINGSCOPEANDINCREASINGEXTENT，WESHOULDPUTPROFOUNDUNDERSTANDINGONTHESPECIALACCOUNTINGENVIRONMENTOFOURHISTORICALPERIOD,THENPUTFORWARDTOTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSACTIVELYAND