FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER6会计会计、文化差异的影响和协同效应.pptVIP

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FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER6会计会计、文化差异的影响和协同效应.ppt

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FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER6会计会计、文化差异的影响和协同效应

PPT t/a Carnegie et al; Financial and Organisational Decision Making Financial Accounting TheoryCraig Deegan Chapter 6 International accounting and the effects of cultural differences and harmonisation effects Slides written by Michaela Rankin Learning Objectives In this chapter you will be introduced to an appreciation that there are many differences between some countries in the accounting policies and practices adopted various explanations about why countries adopt particular accounting practices in preference to others some of the arguments that suggest that it is appropriate that there are international differences in accounting practices Learning Objectives what is meant by the term harmonisation of accounting some of the perceived benefits of harmonising accounting practices on an international scale some of the obstacles to harmonisation, and the criticisms that efforts to harmonise accounting internationally have attracted Three ways international accounting can be defined universal or world accounting considers issues associated with the implementation of a uniform set of accounting rules throughout the world comparative or international accounting differences in the ways different countries undertake the practice of financial accounting parent–foreign subsidiary accounting practices employed in consolidating the financial statements of parent entities with overseas subsidiaries Two main models of financial accounting Anglo-American model strongly influenced by professional accounting bodies rather than government, emphasises importance of capital markets, emphasises true and fair, considerations of economic substance over legal form Continental European Model relatively small input from accounting profession, little reliance on qualitative true and fair, strong reliance on government Reasons for international accounting differences Underlying laws and political systems tax systems level of education level of economic development nature of business