国际会计(缩印)(Q).docVIP

第一章 1.Ten environment factors (1)the type of capital market(2) the type of reporting regimes(3) the type of business entity(4) the type of legal system(5)the level of enforcement(6)the level of inflation(7)political and economic ties with other countries(8)status of the accounting profession(9)existence of a conceptual framework(10)quality of accounting education 2. Roles of accounting (1)macro-user oriented accounting system(2)micro-user oriented accounting system (3)classification groups. 区别：In macro-user oriented systems，government agencies，particularly tax and economic planning agencies，are the principal users of accounting reports while in micro-user oriented systems a diverse set of capital providers to be the most important user group of accounting reports. 3.Major challenges facing accounting globally (1)global harmonization(2)financial reporting in emerging economies(3)social and environmental reporting(4)financial reporting in the high technology era. 4.What are the two types of capital markets? Define and compare them Equity-oriented market or debt-oriented market.Equity-oriented market: the capital of companies most comes from stock market .Debt-oriented market: companies depend on bank financing as their primary source of capital 5. Effects of diversityon capital markets (1)Effects of differences in disclosure levels on listing decisions(2)Effects of regulatory differences on user groups(3)Effects of differences in goodwill treatments on mergers and acquisitions. 6.Benefits of Classification IFR (1) Learn from same group(2) help developing countries to find a model suitable from developed countries(3)Patterns help Harmonization(4)Improve Communication across Groups 第二章 1. What’s the arguments for and against harmonization? FOR:Major differences in accounting practices act as a barrier to capital flowing, harmonization will enhance comparability of financial statements, thus making them easier to use across countries.Against:(1)full harmonization of