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摘要：会计在受到经济和政治力量。由此可见,市场和政治(由减少通信和信息处理成本)的融合使得财务报告准则和实践的融合几乎不可避免。但多数市场和政治力量在可预见的未来仍将是以当地的标准为主,所以目前还不清楚有多少融合在实际财务报告实践中(或应该)发生。此外,几乎没有一个评估好坏的解决理论或证据被建立,更不用说在国际上建立统一的会计。
Abstract Accounting in shaped by economic and political forces. It follows that increased worldwide integration of both markets and politics (driven by reductions in communications and information processing costs) makes increased integration of financial reporting standards and practice almost inevitable. But most market and political forces will remain local for the foreseeable future, so it is unclear how much convergence in actual financial reporting practice will (or should) occur. Furthermore, there is little settled theory or evidence on which to build an assessment of the advantages and disadvantages of uniform accounting rules within a country, let alone internationally. The pros and cons of IFRS therefore are somewhat conjectural, the unbridled enthusiasm of allegedly altruistic proponents notwithstanding. On the “pro” side of the ledger, I conclude that extraordinary success has been achieved in developing a comprehensive set of “high quality” IFRS standards, in persuading almost 100 countries to adopt them, and in obtaining convergence in standards with important non-adopters (notably, the U.S.). On the “con” side, I envisage problems with the current fascination of the IASB (and the FASB) with “fair value accounting.” A deeper concern is that there inevitably will be substantial differences among countries in implementation of IFRS, which now risk being concealed by a veneer of uniformity. The notion that uniform standards alone will produce uniform financial reporting seems naive. In addition, I express several longer run concerns. Time will tell.  


介绍和概述,这是一个非常快感2005 PD Leake讲座,我真诚地感谢在英格兰和威尔士注册会计师协会邀请我。PD Leake是对当时羽翼未丰的但现在成熟的会计文献的早期贡献者。他的工作(Leake 1921 a,b)超越了同时代的人,所以这是一个荣誉来庆祝这样一个先锋。我介绍Leake的作品来自嘉士伯(1966),我读这一篇文章几乎是40年前。
1. INTRODUCTION AND Outline It is a distinct pleasure to deliver the 2005 PD Leake Lecture, and I sincerely thank the Institute of Chartered Accountants in England and Wales for inviting me to do so. PD Leake was an early contributor to a then fledgling but now mature accounting literature. His work on goodwill (Leake 1921a,b) stands apart from its contemporaries, so it is an honour to celebrate the contributions of such a pioneer. My introduction to Leake’s work came from a review article (Carsberg 1966) that I read almost forty years ago. Ironically, the review was published in a journal I now co-edit (Journal of Accounting Research), and was written by a man who later became a pioneer in what now are known as International Financial Reporting Standards (the subject of this lecture), and with whom I once co-taught a course on International Accounting (here in London, at London Business School). It truly is a small world in many ways – which goes a long way to explaining the current interest in international standards. International Financial Reporting Standards (IFRS) are forefront on the immediate agenda because, starting in 2005, listed companies in Europe Union countries are required to report consolidated financial statements prepared according to IFRS. At the time of speaking, companies are preparing for the release of their first full-year IFRScompliant financial statements. Investors have seen interim reports based on IFRS, but have not yet experienced the full gamut of year-end adjustments that IFRS本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。