原则导向会计准则研究外文文献翻译.docx
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原则导向会计准则研究外文文献翻译.docx
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原则导向会计准则研究外文文献翻译
原则导向会计准则研究外文文献翻译
(含:
英文原文及中文译文)
文献出处:
GaryKablake.Theresearchofprinciple-orientedaccountingstandards[J]ComplianceWeek,2016.6(4):
10-21.
英文原文
Theresearchofprinciple-orientedaccountingstandards
GaryKablake
Thedebateonprinciple-orientedaccountingrulesandrules-orientedaccountingprincipleshasbeengoingonfordecades.Intheforeseeablefuture,thiskindofargumentcannotbeended.Ofcourse,thisisausefulargument.Iftheprinciplesaresettoohigh,therewillbemanyissuessuchascomparabilityandotherchallenges;andoverlydetailedruleswillleadtounnecessarycomplexityandinducethesubjecttoconductbusiness.Structureddesign.
Inthisarea,IhavespentfortyyearsasanauditorandfinancialreporteditorintheUnitedStates.AsamemberoftheInternationalAccountingStandardsBoard,Ihavebeeninvolvedforseveralyears,soIcaneasilylearnfromit.Adifferentperspectivetoobservethisissue.Incontrast,Ithinkthereisnodoubtthatusingtheprinciple-orientedapproachtobuildingaccountingstandardsisabetterandfeasibleway.
However,theprinciple-orientedapproachcanonlysucceedifithascertainprerequisitesforcertaintechnologiesandconcepts.Thisisthecentraltopicofthisarticle.
Thestartingpointofprinciple-orientedaccountingstandardsisthepowerfulconceptualframework
BoththeInternationalAccountingStandardsBoard(IASB)andtheUnitedStatesFinancialAccountingStandardsBoard(FASB)haveawell-designed,closely-intuitivesimilarconceptualframeworkthatprovidesaglobalumbrellaformanyaspectsoffinancialreportingatahighlevel.Amongothergoals,theconceptualframeworkalsoprovidesguidancetofinancialreportpreparersandauditorsintheabsenceofguidelinesattheguidelinelevel.
Forexample,theconceptframeworkoftheInternationalAccountingStandardsBoardisclearandtheaccountingpoliciesformulatedbytheentitymustproduceclearandhonestoutcomes.Thesubstantiveemphasisisonformprioritization,neutrality,andimpartiality.Allavailableinformationisconsideredinitsentiretyandtheresultscanbereviewed.Wait.Theconceptualframeworkalsoprovidesaconcisedefinitionoftheassetsandliabilities.
Icancontinuetogiveexamples,butIwouldliketopointoutthatinordertoavoidrule-orientedaccountingrules,theremustfirstbeatheoreticallyreasonable,sensibleandunderstandableconceptualbasissothatallparticipantscanfindguidanceinthem.Thispoint,theInternationalAccountingStandardsBoardhasalreadyachieved.
Rulescan'tcovereverything
Iftherulesareall-encompassing,thenalotofaccountantsarenotneeded,andacomputerwithadecisiontreecansolveeveryproblem.Fortunately,nooneisenthusiasticaboutit.However,suchahypotheticalquestiontouchesonakeypoint:
Howmanydetailedrulesmustbeconsideredexcessive?
Ifthegoalofformulatingrulesistocompletelyeliminatenon-comparability,thisisadaydreamandcannotbeachievedatall.Verydetailedrules,theresultsofwhichcanonlyleadtoflexibilityintheprocessingandstructureddesignofthebusiness,andtheentitycanalwaysachieveitsownpurpose,Imagine89.9%ofthecurrentleaseaccountingfor90%ofthissituationisenough.Ifyouformulateadetailedruletodealwithit,thisnewrulewillbecomeanotherflexibleoperationopportunity.
Whereistheend?
Irememberthatthe“DerivativeFinancialToolsApplicationGroup”onceformulatedrulesforscrutinyandnitpickingasmanyasseveralhundredpages.Thekeypointoftheproblemisthatthesedetailedrulescannotanswerallquestions.Whendetailedrulesdonotsolvetheproblem,professionaljudgmentswilldebutandplayarole.
Anddon'tforgetthatrulesdonotpreventwell-plannedbadbehavior.Someofthelargestfinancialaccountingfraudsthathaveoccurredinthepast15yearsincludesomemarginalandambiguoustransactions.Asaresult,theyhavealsobecomeatypicalcaseoftechnicalcomplianceandtechnicalcompliance.Inaddition,ifthementalityofengaginginbadbehavioris“Ifyoucanstopmeifyouhavetheability”,thenitdoesn’treallymatterwhattherulessay.
Iamnotsayingthatthedetailedrulesareabsolutelyunnecessary.Imean,undernormalcircumstances,theycannotrelyondetailedrulestoconsistentlyachievetheirgoals.Rulesareoftenmaskedbytheirownredtape.
Therefore,astrongconceptualframeworkistheappropriatestartingpoint,anddetailedrulesoftenlosetheoverallgoal.Then,wherearetheforwardpathsforformulatingandimplementingprinciple-orientedaccountingstandardstoproducecomparableresults?
Ithinkthattheanswerwillbefoundinthefollowingthreeinterrelatedsteps:
theexpressionofaccountingstandards,respectforprofessionaljudgments,andunderstandingofthemostimportantneedsofthemainusersoffinancialstatementsarediscussedseparatelybelow.
Whenformulatingguidelines,youshouldclearlyexpressthegoalsofaccountingtreatment
Thisproblemseemsobvious,butit'seasiersaidthandone.Iwilldemonstratethisasanexampleoftheexpenseofemployeestockoptions,becausesuchcomplexityandcurrentrequirementsarestillnew.
Wecansimplyputforwardsucharequirement:
"employeestockoptionsshouldbeincludedinthecostduringtheacquisitionperiod."Althoughthisisaprinciple,itneedsalotofdevelopmentworkaroundit.
Inordertoproperlyaccountfortransactionswithinthescopeofthenormativenorm,thefinancialstatementpreparersshouldatleasthaveclearguidelinesformeasurement,confirmation,presentation,anddisclosurethatreflecttheintentofthestandardsetter.Thesefouraspectsarepreciselythefourpillarsoftheconceptualframeworkfortheaccountingtreatmentofequity-settledemployeestockoptionawardsonthegrantdate,whichareassumedtobeexpressedasfollows:
Employeestockoptionawardsshouldbevaluedatfairvalueatthegrantdate.Thefairvalueshallberecognizedasafeeandaliabilityonastraight-linebasisfromthegrantdatetotheexercisedate.Attheearliestdateofcancellation,exerciseorexpiration,allrecognizedliabilitiesshouldbereclassifiedasequity.Ifthesubsequentmodificationofconditionsaffectstheexerciseofexpectationsoraffectsthevalueofemployees,thefairvalueoftheoutstandingawardsshallbere-measured.Theresultingfairvaluedifferenceshallbeappliedfromthedateofmodificationtotheperiodofexercise,usingfutureapplicablelaws.Straightlinebasisforconfirmation.
Regardlessofwhetherornotpeopleagreewiththeaboveaccountingtreatment,the100easilyunderstandableEnglishwordsintheaboveparagraphhaveprovidedclear,principle-orientedaccountingguidelinescoveringtheentirelifecycleofemployeestockoptionawards,including:
measurement(fairvalue).),Confirmation(straight-linemethod),vestingperiod(grantingdatetoexercisedate)andpresentation(firstlistedasliability,thereafterreclassifiedasequity).
Moreover,theaboveparagraphalsoprovidesguidelinesforchanginginitialconditions.Ofcourse,optionawardsarecomplicated.Althoughtheaboveparagraphsprovidethenecessarykeyguidelines,itisoftennecessarytomakesomelower-leveldecisions.ThisisalsotheissuethatIwilldiscuss.
Respectrationaljudgment
Oncetheguideline-orientedguidelineisestablished,low-levelquestionswillarise.Insomecases,theanswerwillbeobviousaslongastheyrefertotheconceptualframework.Insomecases,generallyacceptedpracticeswillemergeinthesesituations,andcomparabilityshouldnotbeaffected.Thecomparabilityofatleastproperdisclosureshouldnotbecompromised.
Thentherearealltheotherissuesbesidestheabovetwotypesofsituations.Iftheguidelinesmakersrecognizetheneedtoprovideguidanceonthis,detailedtheorizingrulesforothertransactionstructuresandunconventionalsituationswillbedeveloped(butlikelynottimelyenough).
Justastoday’smoderntechnologywillbecomeobsoletetomorrow,detailedaccountingrulesarealsotrue,asnewtypesoftransactions,creativetermsandclauses,andcomplexstructuresemergealmostdaily.Theuseofprofessionaljudgmentistheonlyreasonableresponsemethodundertheguidelinesandconstraintsofthestandardlevelorconceptualboundary.
Theexistenceofprofessionaljudgmentsrunsthroughthecurrentaccountingmethods.Forexample,inthetwoimportantguidelinesrecentlyissuedbytheInternationalAccountingStandardsBoardforincomerecognitionandleasing,theterm“judgment”hasappearedalmost50times.Therefore,thejudgmentispartoftheaccountingprocess,butwhatkindofjudgmentisit?
Themostconservativechoicesmayoftenbetheonesthataretheeasiesttoprotectanddocumentproof.However,alwayspickingthemostconservativeanswerisobviouslynottheintentionoftheconceptualframework.
Assessingtheso-called“reasonableness”oftheUSauditingstandardsjudgedbymanagementjudges,inmyopinion,isaboutchoosingtherightconceptsandmindsetstobereasonable,wemusttakeresponsibility:
Managementmustbeimpartialandobjectivelyconsiderallavailableforuse.Information;Intheperformanceofattestationresponsibility,theauditorshouldrespecttheclient'sreasonableconclusions,andmustnotrequestexcessivedocumentationorevidence;thesupervisormustrespectreasonableaccountingconclusions,evenifthisconclusionisnottheoutcomeofthesupervisor'spreferences.
Finally,asthestandardsetter,theIASBmustprovideenoughguidancebasedonprinciplestolimittheunavoidablediversityinpracticewhenitisnecessarytomakejudgments.ThisisthelastpointIwille
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