现金流量表： 规章地位的国际比较经济学本科毕业论文英文文献及翻译.docVIP

第 PAGE 1 页 附 录 附录A：Cash Flow Statements: An International Comparison of Regulatory Positions KAVIN KIDO Key Words:Cash flow reporting;Cross-national accounting comparison;Accounting standards on cash flow statements;International accounting diversity Abstract: Our paper compares the standard documents on cash flow statements (CFSs) from five nations and the IASC.We report on substantial differences among the standard setting bodies from the five nations and the IASC on the one hand and their constituents on the other.There are variations in regulatory postures on almost every aspect of the cash flow Statement (CFS).We identify different ways of categorizing cash flows,alternative formats for presenting cash flows from operating activities among others but do not make personal choices because we do not seek to play the role of standard setters.We conclude that the quest for international harmonization of reporting practices cannot be easy. INTRODUCTION The authorities responsible for setting corporate reporting standards in five countries (Australia, Canada,New Zealand,the United Kingdom and the United States) and the International Accounting Standards Committee (IASC) have,within a relatively short period of time (),issued pronouncements requiring many,if not all, enterprises in their jurisdictions to publish CFSs instead of the statement of changes in financial position (SCFP) in their annual reports.The IASC was the last to replace (in October 1992) its accounting standard document (IAS 7) on SCFP with an accounting standard document on the CFS (IAS 7; revised1992).This revised accounting standard document applies to financial statements covering the periods beginning on or after 1 January 1994.This paper compares the revised IAS 7 with those standards that have been issued by five national standard-setting bodies (national authorities,henceforth) on the topic.The CFS is chosen as a window for investigating the simi