中美会计准则比较.ppt

1、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

2、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2

3、010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，

4、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）

5、 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,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

6、 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） GAAP22 金融工具确认和计量 GAAP23 金融资产转移 GAAP24 套期保值 特殊行业业务（5个） GAAP5 生物资产 GAAP10 企业年金基金 GAAP25 原保险合同 GAAP26 再保险合同 GAAP27 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

7、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 combina

8、tions 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 (re

9、placement 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 Ta

10、xes 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 Acc

11、ounting 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 Interest

12、s 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

13、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

14、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

15、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,1939-19

16、59,51） 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 au

17、thoritative,Least authoritative,28,美国会计准则的效力层次 Statement No. 168 (Superseded) The FASB 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

18、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.

19、,29,Statement No. 168 (Superseded) The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principlesa replacement of FASB Statement No. 162(Issue Date 06/09),Widely recognizedand prevalent Industry practices,FASB Concepts Statements,AICPA papers,IFRS,AICPA Te

20、chnical 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,Rul

21、es 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 (

22、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) O

23、pinions 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

24、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 (

25、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

26、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

27、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 registr

28、ation 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 disclosureprinciple,Fin

29、ancialstatements,Notes to Financialstatements,Auditors and managements reports,Increase in Reportingrequire- ments,Differentialdisclosure,Balance sheet,Statement of income,US GAAP,Changing prices disclosures,Oil and gas Reserves information,Auditors report,Manage- ments reports,Supplementary informa

30、tion,Accounting Policies,contingencies,number of Shares of stockoutstanding,alternative measures,Statement Of cash flows,Statement Of changesin 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

31、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

32、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 inst

33、allment-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 soldInventory (Beginning)Purchase,47,Standard cost are acceptable if adjusted at reasonable intervals to reflect current conditions so that at the balan

34、ce-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 st

35、andard costs “at standard costs, approximating average costs”,48,Close to Cost of Goods Sold,Work in Process Finished Goods Cost of Goods Sold,Close by apportioning 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,

36、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 Co

37、mmitments 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 000Cash 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

38、,52,property, 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

39、 本月增加，本月不提，下月开始提,53,property, 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 reflec

40、t 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 comp

41、any 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,Readil

42、y 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

43、 Purchase Equipment 75 816* Discount on Notes Payable 24 184Note 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 000Cash 20 000Discount on Notes Payable 7 582 End of Second YearInterest Expense 6

44、 340（75816-20000+7582）*10%Notes Payable 20 000Cash 20 000Discount 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

45、(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 Contrib

46、ution Revenue 150 000,58,Accounting for Contributions,Assume the book value of the land is $120 000, Mixs entry is Contribution Expense 150 000Land 120 000Gain on Disposal of land 30 000,59,Costs subsequent to acquisition,In general, costs incurred to achieve greater future benefits should be capita

47、lized, 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 unit

48、s 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 onold asset, recognizing any gain orloss. Capitalize cost ofimprovement/replacement,