0-会计国际化课件.ppt

经济全球化和会计准则的国际趋同 世界经济的发展早已打破国界，资本的国际化，跨国兼并和跨国上市，投资融资日趋复杂，金融工具层出不穷。 会计作为一种通用的商业语言，也处于一个动态的、不断发展的过程中，走向了会计准则的国际趋同。 IASC 成立于1973年 1994年与IOSCO签订协议：制定一套核心会计准则 1998年完成核心会计准则 2001年改组 国际会计准则制定机构组织结构图 Convergence of accounting standards Use of IFRSs Is Widespread! Used by more than 15,000 listed companies Another 12,000 planned by 2011 Used by SEC foreign registrants without reconciliation to US GAAP Will probably be used by US companies in a few years Both SEC registrants and private Use of IFRSs Is Widespread! FASB, SEC, AICPA, Big-4, and major multinationals all strongly favor use of IFRSs What will become of the national standard setters? Why Global Standards? Enhanced worldwide comparability for investors Enhanced quality of reporting Some national GAAPs are weak or outdated Possibly a lower cost of capital for companies adopting IFRSs Why Global Standards? Reduced reporting costs For instance, multinational with subs applying many GAAPs No need to develop and maintain national standards For audit firms and companies: Easier movement of auditors and accountants across borders Use of IFRSs by Listed Entities Europe (EU+EEA+ Switzerland): All listed (about 8,000 companies) In consolidated financial statements EU: One ‘modification’ (of IAS 39) Consequently, audit report refers to ‘IFRSs as adopted by the EU’ Endorsement （EFRAG）mechanism results in time lags Asia-Pacific: Nearly word-for-word convergence: Australia, New Zealand, Hong Kong Modifications, time lags, some not adopted: Singapore, Thailand,Malaysia, Philippines, China Own standards: Japan (convergence program), Taiwan 2011 planned: India, Korea Use of IFRSs by Listed Entities North America: Canada: planned 2011; USA:Permitted for foreign SEC registrants since March 2008; SEC studying domestic registrants Use of IFRSs by Listed Entities Latin America/Caribbean: IFRSs required: Brazil (2010 all listed and banks), Chile (2009-2011 phased in), and over a dozen smaller jurisdictions Middle East a