财务报告的公允价值会计系统
THE FAIR VALUE Accounting SYSTEM IN FINANCIAL REPORTING
这份报告的主要目的是讨论和分析国际会计准则委员会的基本目标,主要目标成果,IASB在当下,实现的实际影响公允价值的会计系统,赞成和反对的观点将公允价值在财务报告和公允价值的系统如何改善了信息经济的个人用户。
背景
在全球组织有必要用一套特定的金融监管会计准则来替换,国际会计委员会成立于1973年,用来制定和发布公众利益的会计准则,一般通过提高监管来协调工作,并促进他们在世界范围内的广泛接受。此目标由国际会计准则委员会的财务报表提供的信息报告实体和财务表现和地位的广泛用户即投资者、政府、供应商、客户银行的银行家和员工需要基本的金融理念和位置来产生足够的确定性的业务实体。
资本市场的全球化和有意向投入一个集成资本市场,通过国际财务会计的发展在会计政策有了更大的测量与前几年相比,这是由国际会计准则委员会的成就转换为国际会计标准委员会。
全球国际会计联合会委员会的组织机构的会计机构的目的是创建或发展和增强身体协调统一标准。
国际会计准则委员会与国家监管或标准制定机构的运作在国家管辖范围内,形成政府的法律框架,定义和提供了一个标准的权威。
The main objective of this report is to discuss and analyse the basic objectives of the IASB, the major objective achievement, IASB in the present and the practical implication of implementing a fair value system of accounting, the argument for and against the inclusion of fair value in financial reporting and how the system of fair value has improved information to individual users in the economy.
背景——Background
In the global organisation there is a need to replace a specific financial regulation with a single set of accounting standard, the international accounting committee which was formed in 1973 to formulate and publish accounting standards in the interest of the public and to work generally by improving the harmonisation of regulation ,and also to promote their acceptance in the world wide with the objectives of financial statement by the international accounting standard committee to provide information about the reporting entities and financial performers and position to the wide range of users i.e. the investors ,government ,suppliers ,customers lenders bankers and employees who need basic financial ideas and position in order to generate an adequate certainty in their business entity.
The globalisation of capital market and the interest to an integrated capital market by the international development for financial accounting have taken a greater measure in accounting policies compared to the previous years and this is contributed by the -international accounting standard committee with the achievement of converting to the international accounting standard board
The international federation of accounting committee as the worldwide organisation bodies of the accountancy bodies with it purpose is to create or develop and enhance co-ordinated harmonised standard bodies.
The international accounting standard committee is in contrast to the national regulatory or standard setting bodies which operates within a national jurisdiction and form the legal government framework that defines and provide a level of authority.
Richard Lewis and David Pendrill advanced financial accounting
Seventh edition, prentice hall
What is international accounting standard board?
It is an independent, private-sector body standard that develops and approves by regulation bodies of International Financial Reporting Standards .The IASB operates under the oversight of the International Accounting Standards Committee Foundation. The IASB was formed in 2001 to replace the International Accounting Standards Committee with the following objectives;
To promote the use of application of standards create
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