会计毕业范文附录doc.docx
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会计毕业范文附录doc.docx
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会计毕业范文附录doc
会计毕业范文附录
毕业附录是的组成部分,一般放在全文最后,主要起到补充的作用,根据情况是可以省略的,当然,一篇完整的,附录也是比较重要的,有需要就不要省掉。
以下是小编整理的会计范文附录,快看看要怎么写吧。
会计毕业范文附录1FairValueMeasurements
InFebruary2006theInternationalAccountingStandardsBoard(IASB)andtheUSFinancialAccountingStandardsBoard(FASB)publishedaMemorandumofUnderstandingreaffirmingtheircommitmenttotheconvergenceofUSgenerallyacceptedaccountingprinciples(GAAP)andInternationalFinancialReportingStandards(IFRSs)andtotheirsharedobjectiveofdevelopinghighquality,commonaccountingstandardsforuseintheworld’scapitalmarkets. TheconvergenceworkprogrammesetoutintheMemorandumreflectsthestandard-settingcontextofthe‘roadmap’developedbytheUSSecuritiesandExchangeCommissioninconsultationwiththeIASB,FASBandEuropeanCommissionfortheremovalofthereconciliationrequirementfornon-UScompaniesthatuseIFRSsandareregisteredintheUS. Theworkprogrameincludesaprojectonmeasuringfairvalue.
TheFASBhasrecentlyissuedStatementofFinancialAccountingStandardsNo. 157FairValueMeasurements(SFAS157),onwhichworkwaswelladvancedbeforetheMemorandumofUnderstandingwaspublished.SFAS157establishesasingledefinitionoffairvaluetogetherwithaframeworkformeasuringfairvalueforUSGAAP. TheIASBrecognisedtheneedforguidanceonmeasuringfairvalueinIFRSsandforincreasedconvergencewithUSGAAP. Consequently,theIASBdecidedtousetheFASB’sstandardasthestartingpointforitsdeliberations. Asthefirststageofitsproject,theIASBispublishinginthisdiscussionpaperitspreliminaryviewsontheprincipalissuescontainedinSFAS157.
TheIASBplanstoholdround-tablemeetingsonthisdiscussionpaperinconjunctionwiththedevelopmentofanexposuredraft.PleaseindicateinyourresponsetothisInvitationtoCommentifyouareinterestedintakingpartinaround-tablemeeting. Pleasenotethat,becauseoftimingandspaceconstraints,notallofthoseindicatinganinterestmaybeabletotakepart.
TheIASBwillconsiderresponsestothisInvitationtoCommentandtherelatedround-tablediscussionsindevelopinganexposuredraftofanIFRSonfairvaluemeasurement. TheexposuredraftwillbepreparedspecificallyforapplicationtoIFRSs. AlthoughprovisionsofSFAS157maybeusedinthepreparationofanexposuredraft,theymayberewordedoralteredtobeconsistentwithotherIFRSsandtoreflectthedecisionsoftheIASB. TheIASBplanstopublishanexposuredraftbyearly2008.
InNovember2005theIASBpublishedforcommentadiscussionpaper,MeasurementBasesforFinancialAccounting–MeasurementonInitialRecognition,writtenbythestaffoftheCanadianAccountingStandardsBoard.Althoughthatpapercontainedadiscussionoffairvalue,itsprimarypurposewastodiscusswhichmeasurementattributeswereappropriateforinitialrecognition.ThatpaperispartoftheongoingConceptualFrameworkprojectthatseekstoestablish,amongotherthings,aframeworkformeasurementinfinancialreporting. Becauseofthedifferentscopeandintentofthatpaper,itisnotdiscussedinthisdiscussionpaper. However,commentsonthatdiscussionpaperrelatingtothemeasurementoffairvaluewillbeconsideredinthedevelopmentoftheexposuredraftofanIFRSonfairvaluemeasurementaswellasintheConceptualFrameworkproject.Issue1. SFAS157andfairvaluemeasurementguidancein currentIFRSs
IFRSsrequiresomeassets,liabilitiesand equityinstrumentsto bemeasuredatfairvalueinsomecircumstances. However,guidanceonmeasuringfairvalueisdispersedthroughoutIFRSsandisnotalwaysconsistent. TheIASBbelievesthatestablishingasinglesourceofguidanceforallfairvaluemeasurementsrequiredbyIFRSswillbothsimplifyIFRSsandimprovethequalityoffairvalueinformationincludedinfinancialreports. AconcisedefinitionoffairvaluecombinedwithconsistentguidancethatappliestoallfairvaluemeasurementswouldmoreclearlycommunicatetheobjectiveoffairvaluemeasurementandeliminatetheneedforconstituentstoconsiderguidancedispersedthroughoutIFRSs.
TheIASBemphasisesthattheFairValueMeasurementsprojectisnotameansofexpandingtheuseoffairvalueinfinancialreporting. Rather,theobjectiveoftheprojectistocodify,clarifyandsimplifyexistingguidancethatisdispersedwidelyinIFRSs. However,inordertoestablishasinglestandardthatprovidesuniformguidanceforallfairvaluemeasurementsrequiredbyIFRSs,amendmentswillneedtobemadetotheexistingguidance. AsdiscussedfurtherinIssue2,theamendmentsmightchangehowfairvalueismeasuredinsomestandardsandhowtherequirementsareinterpretedandapplied.
InsomeIFRSstheIASB(oritspredecessorbody)consciouslyincludedmeasurementguidancethatresultsinameasurementthatistreatedasifitwerefairvalueeventhoughtheguidanceisnotconsistentwiththefairvaluemeasurementobjective. Forexample,paragraphB16ofIFRS3BusinessCombinationsprovidesguidancethatisinconsistentwiththefairvaluemeasurementobjectivefor itemsacquired inabusinesscombinationsuchastaxassets,taxliabilitiesandnetemployeebenefitassetsorliabilitiesfordefinedbenefitplans. Furthermore,someIFRSscontainmeasurementreliabilitycriteria. Forexample,IAS16Property,PlantandEquipmentpermitstherevaluationmodeltobeusedonlyiffairvaluecanbemeasuredreliably Thisprojectwillnotchangeanyofthatguidance. Rather,thatguidancewillbeconsideredprojectbyproject. However,theIASBplanstousetheFairValueMeasurementsprojecttoestablishguidancewheretherecurrentlyisnone,suchasinIAS17Leases,aswellastoeliminateinconsistentguidancethatdoesnotclearlyarticulateasinglemeasurementobjective.
BecauseSFAS157establishesasinglesourceofguidanceandasingleobjectivethatcanbeappliedtoallfairvaluemeasurements,theIASBhasreachedthepreliminaryviewthatSFAS157isanimprovementonthedisparateguidanceinIFRSs. However,asdiscussedinmoredetailbelow,theIASBhasnotreachedpreliminaryviewsonallprovisionsofSFAS157.Issue2. DifferencesbetweenthedefinitionsoffairvalueinSFAS157andinIFRSs
Paragraph5ofSFAS157definesfairvalueas‘thepricethatwouldbereceivedtosellanassetorpaidtotransferaliabilityinanorderlytransactionbetweenmarketparticipantsatthemeasurementdate.’Bycomparison,fairvalueisgenerallydefinedinIFRSsas‘theamountforwhichanassetcouldbeexchanged,oraliabilitysettled,betweenknowledgeable,willingpartiesinanarm’slengthtransaction’(withsomeslightvariationsin wordingindifferentstandards).ThedefinitioninSFAS157differsfromthedefinitioninIFRSsinthreeimportantways:
(a)ThedefinitioninSFAS157isexplicitlyanexit(selling)price.ThedefinitioninIFRSsisneitherexplicitlyanexitpricenoranentry(buying)price.
(b)ThedefinitioninSFAS157explicitlyreferstomarketparticipants.ThedefinitioninIFRSsreferstoknowledgeable,willingpartiesinanarm’slengthtransaction.
(c)Forliabilities,thedefinitionoffairvalueinSFAS157restsonthenotionthattheliabilityistransferred(theliabilitytothecounterpartycontinues;itisnotsettledwiththecounterparty).ThedefinitioninIFRSsreferstotheamountatwhichaliability
couldbesettledbetweenknowledgeable,willingpartiesinanarm’slengthtransaction.
Thesedifferencesarediscussedinmoredetailbelow.Issue2A. Exitpricemeasurementobjective
TheBasisforConclusionsofSFAS157includesthefollowingdiscussion:
C26Thetransactiontoselltheassetortransfertheliabilityisahypotheticaltransactionatthemeasurementdate,consideredfromtheperspectiveofamarketparticipantthatholdstheassetorowestheliability. Therefore,theobjectiveofafairvaluemeasurementistodeterminethepricethatwouldbereceivedfortheassetorpaidtotransfertheliabilityatthemeasurementdate,thatis,anexitprice.TheBoard[FASB]concludedthatanexitpriceobjectiveisappropriatebecauseitembodiescurrentexpectationsaboutthefutureinflowsassociatedwiththeassetandthefutureoutflowsassociatedwiththeliabilityfromtheperspectiveofmarketparticipants. TheemphasisoninflowsandoutflowsisconsistentwiththedefinitionsofassetsandliabilitiesinFASBConceptsStatementNo.6,ElementsofFinancialINVITATIONTOCOMMENTStatements.Paragraph25ofConceptsStatement6definesassetsintermsoffutureeconomicbenefits(futureinflows).Paragraph35ofConceptsStatement6definesliabilitiesintermsoffuturesacrificesofeconomicbenefits(futureoutflows).
Paragraph49oftheIASB’sFrameworkforthePreparationandPresentationofFinancialStatementssimilarlydefinesassetsandliabilitiesintermsofinflowsandoutflowsofeconomic benefits. ThemajorityofIASBmembersbelievethatafairvaluemeasurementwithanexitpriceobjectiveisconsistentwiththesedefinitionsandisappropriatebecauseitreflectscurrentmarket-basedexpectationsofflowsofeconomicbenefitintooroutoftheentity.
OtherIASBmembersagreewiththisview,butintheirviewanentrypricealsoreflectscurrentmarket-basedexpectationsofflowsofeconomicbenefitintooroutoftheentity. Therefore,theysuggestreplacingtheterm‘fairvalue’withtermsthataremoredescriptiveofthemeasurementattribute,suchas‘currententryprice’or‘currentexitprice’.
AnentrypricemeasurementobjectivewoulddifferfromtheexitpriceobjectiveinSFAS157inthatitwouldbedefinedasthepricethatwouldbepaidtoacquireanassetorreceivedtoassumealia
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