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萨班斯-奥克斯利法案

论文作者:英语论文论文属性:议论文 Argument Essay登出时间:2015-06-12编辑:Karlie点击率:2099

论文字数:2132论文编号:org201506091644507678语种:英语论文 English地区:美国价格:免费论文

关键词:

摘要:萨班斯-奥克斯利法案是美国立法机构根据安然有限公司、世界通讯公司等财务欺诈事件破产暴露出来的公司和证券监管问题所立的监管法规,简称《SOX法案》或《索克思法案》。

萨班斯-奥克斯利法案


引言
在知名企业会计事务所遭受重大的挫折之后,当局已经开始采取行动,新的国际会计准则(IAS)定义的规则对董事责任和处罚(萨班斯-奥克斯利法案)已生效。国际会计准则之间的巨大规则差异导致了我们将更需要会计报告准则。

欧盟已决定,股票上市公司,一个公司,其任何股份在认可证券市场上市,应采用国际会计准则(IAS)开始的会计期间自2005年1月。因此,这要求出版综合帐目所有欧盟股票上市公司将被要求在采用国际财务报告准则(IFRS)准备他们的账户。这将导致在不同的会计和报告准则的可比性更需要。

The Sarbanes-Oxley


Introduction
In the wake of high-profile corporate Accounting debacles, authorities have started to take action, and new international accounting standards (IAS) defined rules on boards responsibilities and imposed penalties (the Sarbanes-Oxley Act) have come into effect. IAS rules will cause a greater need for comparability across various accounting and reporting principles. 

The European Union has decided that listed companies, a company which has any of its shares listed on a recognized stock market, should use international accounting standards (IAS) for accounting periods beginning since January 2005. Therefore, all EU listed companies that are required to publish consolidated accounts will be required to prepare their accounts in accordance with adopted International Financial Reporting Standards (IFRS). That will cause a greater need for comparability across various accounting and reporting principles. 

1. Change in Financial Reporting 
Following recent decisions by various jurisdictions to adopt International Financial Reporting Standards (IFRSs), more than 90 countries will either require or permit the use of IFRSs during the next five years. Thousands of companies throughout the world will be making a transaction in financial reporting by breaking away from national practices and changing to accounting standards set by the International Accounting Standards Board (IASB). 

IASB issued IRS 1 First-time Adoption of International Financial Reporting Standards, which requires an entity to comply with every IASB standard in force in the first year when the entity first adopts IFRSs, with some targeted and specific exceptions after consideration of the cost of full compliance. Under IFRS 1, entities must explain how the transition to ISAB standards affects their reported financial position, financial performance and cash flows. 

The IASB published 13 revised International Accounting Standard (IASs) on Dec 2003 as below. The revised standards mark the near-completion of the IASBs Improvements project which is a central element of the IASBs strategy to raise the quality and consistence of financial reporting generally. 

IAS1 Presentation of financial statements:- 
Disclosure is required of critical judgments made by management in applying accounting policies. (IAS 1 see paragraph IN12). Disclosure is required of those assumptions made by management that are important in determining accounting estimates and could cause material adjustment to the carrying amounts of assets and liabilities. 

IAS2 Inventories 
IAS 2 requires reversal of write-downs of inventories when the circumstances that previously caused inventories to be written down below cost no longer exist (paragraph 30). IAS 2 also requires the amount of any reversal of any write-down of inventories to be recognized in profit or loss (paragraph 31). 

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