中美会计准则比较

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,上海财经大学,*,1,中美会计准则比较,2,课程主要内容,中国新会计准则介绍,美国会计准则的总体介绍,美国最新法规汇编内容,重要准则比较,问题互动,3,中国新会计准则介绍,4,美国公认会计准则与中国会计准则的实质差别,如何克服机会主义的盈余管理：,1,、采用谨慎原则,2,、减少方法的选择,3,、充分披露,美国准则模式,-,规则导向：,上有政策下有对策,更容易导致机会主义盈余管理,中国准则模式,-,原则导向：,实质重形式,5,新会计准则最大的特点,反映,CASC,从关注利润表向关注资产负债表转换,从损益满计观向资本保全观转变，反映自萨班斯法案以来国际财务界重视资产计价的新趋势,资产计价的两大模式,成本模式与公允价值模式,反映未来信息的新趋势,美国的综合收益表,会计准则的发展趋势,6,新会计准则实施步骤,2007,年,1,月,1,日先行企业,上市公司,证券公司（,7,月,1,日）,基金管理公司,证券投资基金,期货经纪公司,保险公司,24,家中央国企（中石油、中石化、宝钢、鞍钢、武钢、攀钢、国航、东航、南航、中国移动、中国联通、中国电信、中远集团,),鼓励其他企业执行,7,新会计准则实施步骤,截止,2009,年,5,月，已有,35,个省市的大中型企业执行了新准则。其中，,山西、云南、深圳等大中型企业全部执行之；,北京、江苏、浙江、安徽、江西、山东、湖北、广东、重庆、陕西、宁夏、新疆生产建设兵团、宁波等省属国有企业全部执行之；,其他省市地区部分企业执行之，或为,2010,年执行之作准备。,-,上证报,090723,8,国际财务报告准则介绍,International Financial Reporting Standards (IFRS),1973,年，国际会计准则委员会（,International Accounting Standards Committee, IASC),成立；,目标：对不同国家的准则进行协调。,2001,年，改组为国际会计准则理事会（,International Accounting Standards Board, IASB),。,目标：建立一个全球适用的新准则。,9,IASB,与,FASB,、,SEC,的融合,05,年,4,月，,IASB,与,FASB,达成一致，今后所有重大会计准则项目将一起完成；,08,年起，允许外国公司用,IFRS,编制财务报表在美国融资，取消目前外国公司须按美国,GAAP,调整其财务报表的要求。,10,IFRS,的全球运用状况,05,年欧盟,25,国开始采用；,06,年将有,100,个国家和地区采用；,估计,2010,年将有,150,国家和地区采用。,11,IFRS,的构成,编报财务报表的框架,（,Framework for the preparation and presentation of financial statements),国际财务报告准则,(International financial reporting standards IFRSs1-8,号）,国际会计准则（,International Accounting Standards,IASs,1-41,号,),解释公告（,Interpretations IFRIC1-5,，,SIC7,10,12,13,15,21,25,27,29,31,32),12,新准则新架构,13,新企业会计准则体系,新会计准则体系,32,项指南,38,项具体会计准则,1,项基本会计准则,16,项对原有会计准则修订,新增,22,项会计准则,金融企业会计科目和会计报表,非金融企业会计科目和会计报表,14,新,38,项具体企业会计准则,一般业务（,19,个）,GAAP1,存货,GAAP11,股份支付,GAAP2,长期股权投资,GAAP12,债务重组,GAAP3,投资性房地产,GAAP13,或有事项,GAAP4,固定资产,GAAP14,收入,GAAP6,无形资产,GAAP15,建造合同,GAAP7,非货币性资产交换,GAAP16,政府补助,GAAP8,资产减值,GAAP17,借款费用,GAAP9,职工薪酬,GAAP18,所得税,GAAP19,外币折算,GAAP 20,企业合并,GAAP21,租赁,15,特殊业务（,3,个）,GAAP,22,金融工具确认和计量,GAAP,23,金融资产转移,GAAP,24,套期保值,特殊行业业务（,5,个）,GAAP,5,生物资产,GAAP,10,企业年金基金,GAAP,25,原保险合同,GAAP,26,再保险合同,GAAP,27,石油天然气开采,新,38,项具体企业会计准则,16,影响报表编制业务（,2,个）,GAAP28,会计政策、会计估计变更和差错更正,GAAP29,资产负债表日后事项,报表编制和披露业务（,8,个）,GAAP30,财务报表列报,GAAP34,每股收益,GAAP31,现金流量表,GAAP35,分部报告,GAAP32,中期财务报告,GAAP36,关联方披露,GAAP33,合并财务报表,GAAP37,金融工具列报,新旧准则使用衔接（,1,个）,GAAP38,首次执行企业会计准则,新,38,项具体企业会计准则,17,国际财务报告准则（,37,项）,IFRS 1 first-time adoption of international financial reporting standards,IFRS 2 share-based payment,IFRS 3 business combinations,IFRS 4 Insurance contracts,IFRS 5 Non current assets held for sale and discontinued operations,IFRS 6 Exploration for and evaluation of mineral resources,IFRS 7 Financial Instruments: Disclosures (effective in 2007),IFRS 8 Operating Segments (effective in 2009),IFRS 9 Financial Instruments (replacement of IAS 39, effective in 2013 ),18,IASs,1-41,IAS 1 Presentation of financial statement,IAS 2 Inventories,IAS 7 Cash flow statements,IAS 8 Accounting policies, changes in accounting estimates and errors,IAS 10 Events after the balance sheet date,IAS 11 Construction contracts,IAS 12 Income Taxes,IAS 16 Property, plant and equipment,IAS 17 Leases,IAS 18 Revenue,IAS 19 Employee Benefits,19,IAS 20 Accounting for government grants and,disclosure of government assistance,IAS 21,The effects of changes in foreign exchange rates,IAS 23 Borrowing costs,IAS 24 Related Party Disclosures,IAS 26 Accounting and reporting by retirement benefit plans,IAS 27 Consolidated and,separate financial statements,IAS 28 Investments in associates,IAS 29 Financial reporting in hyperinflationary economics,IAS 30 Disclosures in the financial statements of banks and similar financial institution,IAS 31 Interests in joint ventures,IASs,1-41,20,IAS 33 Earnings per share,IAS 34 Interim financial reporting,IAS 36 Impairment of assets,IAS 37 Provisions, contingent liabilities and contingent assets,IAS 38 Intangible assets,IAS 39 Financial instruments: recognition and measurement,IAS 40 Investment property,IAS 41 Agriculture,IASs,1-41,21,基本准则框架,会计信息的质量要求,财务报表的基本要素,基本假设,计量属性,财务会计报告,会计的基本目标,会计信息的使用者,22,框架的主要内容,财务报告的目标,财务报告的用户,会计假设,会计信息质量要求,会计要素,会计计量,财务报告,会计主体，持续经营，会计期间，货币计量，权责发生制,可靠性，相关性，可理解性，可比性（含一致性），,实质重于形式， 重要性，谨慎性，及时性,资产，负债，所有者权益，收入，费用，利润,历史成本，重置成本，可变现净值，现值，公允价值,会计报表，附注，相关信息和资料,双目标：受托责任和决策有用性,投资者，债权人，政府，社会公众,23,财务报告的使用者,Framework of IFRS,财务报告的目标,基本假设,财务报表的质量特征,财务报表的要素,财务报表要素的确认,财务报表要素的计量,资本与资本保全概念,投资者，职工，债权人，供应商和其他债权人，,客户，政府，社会公众,双目标：受托责任和决策有用性,应计制，持续经营,可理解性，相关性（重要性），可靠性（公正表述，,实质重于形式，中立性，谨慎性，完整性），可比性,资产，负债，所有者权益，收入，费用，利润,1,未来收益可以流入企业,2.,相关成本可以计量,历史成本，现行成本，可变现（清算）价值，现值,财务资本，实物资本 ，财务资本保全，实物资本保全,24,美国,会计准则的总体介绍,25,制定美国公认会计原则的组织,证券交易委员会（,Securities and Exchange Commission, SEC),美国注册会计师协会（,American Institute of Certified,Public Accountants, AICPA),财务会计准则委员会（,Financial Accounting Standards,Board, FASB),政府会计准则委员会（,Governmental Accounting Standards,Board, GASB),26,美国公认会计准则的组成,会计研究公报（,AICPA/CAP/ARB,1939-1959,51,）,会计原则委员会意见（,AICPA/APB,1959-1973,31,）,财务会计准则声明（,FASB /SFAS,1973-,1-168,）,财务会计概念,(FASB/SFAC1-8),技术公报,(FASB/TB),FASB,紧急问题任务组（,FASB/EITF,）,美国注册会计师协会立场阐述（,AcSEC,/SOP,）,美国证券交易委员会的系列公告（,SEC ASR,）,27,美国会计准则的效力层次,Statement No. 162,The Hierarchy of Generally Accepted Accounting Principles,(Issue Date 05/08),Most authoritative,Least authoritative,FASB,Standards and,Interpretations,AICPA,Accounting,Research Bulletins,APB,Opinions,FASB,Technical,Bulletins,AICPA industry,Audit and,Accounting Guides,AICPA,Statements,of Position,FASB EITF,AICPA AcSEC Practice Bulletins,AICPA,Accounting,Interpretations,FASB,Interpretation,Guides (Q&A),Widely recognized,and prevalent,Industry practices,House of GAAP,28,美国会计准则的效力层次,Statement No. 168(Superseded)TheFASB Accounting Standards,CodificationTM,and the Hierarchy of Generally Accepted Accounting Principlesa replacement of FASB Statement No. 162(Issue Date 06/09),This Statement establishes the Codification as the source of authoritative GAAP recognized by the FASB to be applied by nongovernmental entities. Rules and interpretive releases of the SEC under federal securities laws are also sources of authoritative GAAP for SEC registrants. All guidance contained in the Codification carries an equal level of authority.,29,Statement No. 168(Superseded)TheFASB Accounting Standards,CodificationTM,and the Hierarchy of Generally Accepted Accounting Principlesa replacement of FASB Statement No. 162(Issue Date 06/09),Widely recognized,and prevalent,Industry practices,FASB Concepts Statements,AICPA papers,IFRS,AICPA Technical Practice Aids,accounting textbooks and articles,New House of GAAP,authoritative,FASB accounting standards codification,Rules and interpretive releases of the SEC,Non-authoritative,pronouncements of professional,associations or regulatory agencies,30,FASB accounting standards codification,Rules and interpretive releases of the SEC,SEC registrants,public nongovernmental entities and nonpublic nongovernmental entities,31,Population of codified standards as of July 1, 2009,Standards issued by standard setters other than the SEC,1. Financial Accounting Standards Board (FASB),a. Statements (FAS),b. Interpretations (FIN),c. Technical Bulletins (FTB),d. Staff Positions (FSP),e. Staff Implementation Guides (Q&A),f. Statement No. 138 Examples,2.Emerging Issues Task Force (EITF),a. Abstracts,b. Topic D.,32,3.Derivative Implementation Group (DIG) Issues,4. Accounting Principles Board (APB) Opinions,5. Accounting Research Bulletins (ARB),6. Accounting Interpretations (AIN),7. American Institute of Certified Public Accountants (AICPA),a. Statements of Position (SOP),b. Audit and Accounting Guides (AAG)only incremental accounting guidance,c. Practice Bulletins (PB), including the Notices to Practitioners elevated to Practice Bulletin status by Practice Bulletin 1,33,d. Technical Inquiry Service (TIS)only for Software Revenue Recognition,Standards issued by the SEC,1. Regulation S-X (SX),2. Financial Reporting Releases (FRR)/Accounting Series Releases (ASR),3. Interpretive Releases (IR),4. SEC Staff guidance in:,a. Staff Accounting Bulletins (SAB),b. EITF Topic D and SEC Staff Observer comments.,34,美国公认会计原则的发展趋势,目标导向,已经改进并一致运用的概念框架为基础,明确提供准则的会计目标,提供充分的细节和结构，使准则能够得以一致地实施和应用,尽量减少准则中的例外情况,避免使用使得财务工程师能在技术上遵循准则却在实质上规避准则意图的,“,界线,”,资产负债表观,全面收益观,公允价值,35,会计要素,PRC GAAP,新企业会计准则,资产,负债,所有者权益,收入,费用,利润,US GAAP,美国公认会计原则,资产,负债,所有者权益,所有者投入,分配给所有者,综合收益,收入,费用,利得,损失,36,五大计量属性,PRC GAAP,新企业会计准则,历史成本,重置成本,可变现净值,现值,公允价值,US GAAP,美国公认会计原则,未在概念框架中明确,但专门有公允价值准则,37,财务报告体系,PRC GAAP,新企业会计准则,资产负债表,利润表,现金流量表,所有者权益变动表,附注,US GAAP,美国公认会计原则,资产负债表,股东权益表,综合收益表,利润表,现金流量表,附注,38,信息披露时间,PRC CSRC,要求,上市公司信息披露管理办法,2007/1/30,年报,半年报,季度报告,年度报告应当在每个会计年度结束之日起,4,个月内，半年报应当在每个会计年度的上半年结束之日起,2,个月内，季度报告应当在每个会计年度第,3,个月、第,9,个月结束后的,1,个月内编制完成并披露。第一季度季度报告的披露时间不得早于上一年度年度报告的披露时间,US SEC,要求,Regulation S-X(FOR THE FORM and content of financial statements filed with the SEC),Regulation S-K( Covers the nonfinancial statement disclosures of the registration statement and other periodic filings with the SEC),定期报告制度（,full and fair disclosure),10-K,年报,(90,天内）,10-Q,季度报告（,45,天内）,8-K,重大问题公告（,15,天，,5,天）,39,信息披露时间,PRC CSRC,要求,比较报表,一般要求一年,US SEC,要求,比较报表,没有特殊要求，一般至少一年，但,SEC,要求上市公司要编报两年的比较利润表和现金流量表,40,Full Disclosure in Financial Reporting,Full disclosure,principle,Financial,statements,Notes to Financial,statements,Auditors and,managements reports,Increase in,Reporting,require-,ments,Differential,disclosure,Balance sheet,Statement,of income,US GAAP,Changing prices,disclosures,Oil and gas,Reserves,information,Auditors,report,Manage-,ments,reports,Supplementary,information,Accounting,Policies,contingencies,number of,Shares of stock,outstanding,alternative,measures,Statement,Of cash flows,Statement,Of changes,in stockholders,equity,41,42,重要准则比较,43,Inventories,存货,US GAAP,美国公认会计原则,可采用后进先出法，有时也允许使用零售价法计算存货成本,也可用标准成本计价,成本与市价孰低,市价是指重置成本,上限：可变现净值,下限：可变现净值,-,正常毛利,存货减值不可转回,对特殊产品如珍贵的金属，允许用可变现价值计量，即使高于成本,有专门购买承诺,(purchase commitments),的相关规定,自行生产的存货成本包括仓储成本,可总价也可净价,PRC GAAP,新企业会计准则,存货成本以先进先出法，加权平均法，移动平均法或个别计价法确定,同美国,存货以成本与可变现净值孰低法入帐,存货减值可以转回,无此规定,没有专门购买承诺,(purchase commitments),的具体规定,自行生产的存货成本不包括仓储成本,购货折扣只能用总价法,44,Inventories,US GAAP,SFAS No.151“ Inventory Costs: an Amendment of ARB No.43”(2004),45,Inventory is buyers when received, expect:,General Rule,For shipping point-Buyers at time of delivery to common carrier,Consignment goods- Sellers ,not buyers,Sales with buybacks-sellers not buyers,Sales with high ratios of return-Buyers, if you can estimate returns,Sales on installment-Buys if you can estimate collectability,46,美国可以采用,定期盘存制,(periodic system),计价,如，,Purchase,cash (Accounts Payable),Inventory (Ending),Cost of goods sold,Inventory (Beginning),Purchase,47,Standard cost are acceptable if adjusted at reasonable intervals to reflect current conditions so that at the balance-sheet date standard costs reasonably approximate costs computed under one of the recognized base. In such cases descriptive language shall be used which will express this relationship as for instance, “approximate costs determined on the first-in,，,first out basis” or if it is desired to mention standard costs “at standard costs, approximating average costs”,48,Standard Cost Variances,Immaterial Amounts,Close toCost of Goods Sold,Work in Process,Finished Goods,Cost of Goods Sold,Material Amounts,Close byapportioning to:,Disposing of Variances,49,美国购买承诺举例,购买承诺只是执行合同，所以不必确认资产和负债，只需在附注中说明,然而若购买合同规定的价格高于市场价值，应确认该损失,To illustrate the accounting problem, assume that ABC Co. signed parts- purchasing contracts to be executed in 2005 at a firm price of $10 000 and that the market price of the parts on Dec 31,2004,dropped to $7 000 .The following entry is made on Dec 31,2004.,Unrealized Holding Gain or Loss-income 3 000,Estimated Liability on Purchase Commitments 3 000,50,美国购买承诺举例,When ABC purchase parts at a cost of $10 000, the following entry would be made:,Purchases (Inventory) 7 000,Estimated liability on Purchase Commitments 3 000,Cash 10 000,51,Investment property,投资性房地产,US GAAP,美国公认会计原则,无单独准则,只有成本模式（折旧，减值）,PRC GAAP,新企业会计准则,有单独准则,可选择成本模式和公允价值模式,52,p,roperty, plant and equipment,固定资产,US GAAP,美国公认会计原则,定义,取得是为了在经营中使用而非再出售,具有长期性并需提折旧,具有物质实体,大修理费,可以在费用化、递延、资本化之间选择,预计处置时的到期值,残值只能调低,折旧方法,其他相同，除了,余额递减法,企业可自行选择系统合理的折旧法,本月增加固定资产本月可以按比例提或其他方法,PRC GAAP,新企业会计准则,定义,为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度,大修理费,用费用化,残值的计量为到期时的现在考虑,残值可调低或高,折旧方法：使用年限法,产量法,双倍余额递减法,年数总和法,本月增加，本月不提，下月开始提,53,p,roperty, plant and equipment,US GAAP,Exposure Draft,“,Accounting for Certain Costs and Activities Related to Property, Plant, and Equipment,”,(2001),SFAS No.116,“,Accounting for Contribution Received and Contribution Made,”,(1993),54,Valuation,Deferred-payment contract,To proper reflect cost, companies account for assets purchased on long-term credit contracts at the present value of the consideration exchanged between the contracting parties at the date of the transaction.,To illustrate, ABC company purchase a specially built robot spray painter for its production line. The company issues a $100000, five-year, zero-interest-bearing note to the seller for the new equipment. The prevailing market rate of interest for obligations of this nature is 10 percent. ABC is to pay off the note in five $20 000 installments, made at the end of each year. ABC can not,55,Valuation,Readily determine the fair market value of this specially built robot. Therefore ABC approximates the robots value by establishing the market value (present value) of the note. Entries for the date of purchase and dates of payments, plus computation of the present value of the note, are as follows:,Date of Purchase,Equipment 75 816*,Discount on Notes Payable 24 184,Note Payable 100 000,*Present value of note=$20000(PVF-OA5,10%),=$20000(3.79079),=$75816,56,Valuation,End of First Year,Interest Expense 7 582,Notes Payable 20 000,Cash 20 000,Discount on Notes Payable 7 582,End of Second Year,Interest Expense 6 340,（,75816-20000+7582,）*,10%,Notes Payable 20 000,Cash 20 000,Discount on Notes Payable 6 340,57,Accounting for Contributions,In general, companies should recognize contributions received as revenues in the period received,Companies should recognize contributions at the fair value of the assets received,(SFAS No.116 “Accounting for Contributions Received and Contributions Made,1993),To illustrate, Max company has recently accepted a donation of land with a fair value of .$150 000 from the Mix company. In return Max promises to build a packing plant in Mix company. Max entry is:,Land 150 000,Contribution Revenue 150 000,58,Accounting for Contributions,Assume the book value of the land is $120 000,Mixs entry is,Contribution Expense 150 000,Land 120 000,Gain on Disposal of land 30 000,59,Costs subsequent to acquisition,In general, costs incurred to achieve greater future benefits should be capitalized, whereas expenditures that simply maintain a given level of services should be expensed. In order to capitalize costs, one of three conditions must be present:,The useful life of the asset must be increased,The quantity of units produced from the asset must be increased,The quality of the units produced must be enhanced,60,Costs subsequent to acquisition,Type of expenditure,Normal accounting treatment,Additions Capitalize cost of addition to asset account,Improvements (a) carrying value known: remove cost,and replacement of and accumulated depreciation on,old asset, recognizing any gain or,loss. Capitalize cost of,improvement/replacement,61,Costs subsequent to acquisition,Type of expenditure,Normal accounting treatment,(b) Carrying value unknown:,1.if the assets useful life is extended, debit,accumulated depreciation for cost of,improvement /replacement,2.if the quantity or quality of the assets,productivity is increased, capitalize cost,of improvement/replacement to asset,account,62,Rearrangement and reinstallation,If original installation cost is known, account for cost of rearrangement/reinstallation as a replacement (carrying value known),if original installation cost is unknown and rearrangement/reinstallation cost is material in amount and benefits future periods, capitalize as an asset,if original installation cost is unknown and rearrangement/reinstallation cost is not material or future benefit is questionable, expense the cost when incurred,Costs subsequent to acquisition,63,Repair,Ordinary : expense cost of repairs when incurred,Major: As appropriate, treat as an addition, improvement, or replacement,Costs subsequent to acquisition,64,Intangible Assets-,无形资产,PRC GAAP,新企业会计准则,开发成本满足一定条件可以资本化,US GAAP,美国公认会计原则,开发成本一般费用化，但某种网络开发成本和内部使用的软件开发成本可以资本化,65,Intangible Assets-US GAAP,SFAS No.142 “Goodwill and other Intangible assets”, 2001,66,Characteristics of Intangible Assets,They lack physical existence,They are not financial instruments,67,Types of Intangible Assets,Marketing-related intangible assets,Trademark or trade names, newspaper mastheads, internet domain names, and noncompetition agreements,Customer-related intangible assets,Customer lists, order or production backlogs, and both contractual and non-contractual customer relationship,Artistic-related intangible assets,copyright,Contract-related intangible assets,franchise, licensing agreement, construction permits, broadcast rights, and service or supply contracts,Technology-related intangible assets,Patent, trade secret,Goodwill,68,Indefinite-life Intangible,If no legal, regulatory, contractual, competitive, or other factors limit the useful life of an intangible asset, a company considers its useful life indefinite. Indefinite means that there is no foreseeable limit on the period of time over which the intangible asset is expected to provide cash flows. A company does not amortize an intangible asset with an indefinite life.,69,Start up costs,Start-up costs,are incurred for one-time activities to start a new operation. Examples include opening a new plant, introducing a new product or service, or conducting business in a new territory or with a new class of customers.,Start-up costs,include organizational costs, such as legal and state fees incurred to organize a new business entity.,The accounting,for start-up costs is straightforward: Expense start-up costs as incurred.,70,Start up costs,Start-up costs,are incurred for one-time activities to start a new operation. Examples include opening a new plant, introducing a new product or service, or conducting business in a new territory or with a new class of customers.,Start-up costs,include organizational costs, such as legal and state fees incurred to organize a new business entity.,The accounting,for start-up costs is straightforward: Expense start-up costs as incurred.,71,Initial Operating Loss,GAAP requires that,operating losses during the early years should not be capitalized.,In short, the accounting and reporting standards should be no different for an enterprise trying to establish a new business than they are for other enterprises.,A company is considered to be in the developing stages when it s directing its efforts toward establishing a new business and either the