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International Comparison of Accounting Standards Which Effect Equity Statement Most

Author: ChengFei
Tutor: LiuZhongWen
School: Capital University of Economics
Course: Accounting
Keywords: Interests Report International Comparison of Accounting Standards Fixed assets Goodwill Investment Government grants and government assistance
CLC: F233
Type: Master's thesis
Year: 2006
Downloads: 1009
Quote: 1
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Abstract

In recent years, the international accounting standards and are in constant improvement and development of China's accounting standards. 2001, the reorganization of the International Accounting Standards Committee (IASC), the International Accounting Standards Council (IASB), and spent more than two years have carried out a series of improvements from the development of the program to the specific content of the international accounting standards system, as of February 2005 15, 2009, IASB issued a final revised version of the 13 International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) published a total of six. From 1997 to 2001, China's Ministry of Finance issued 16 specific accounting standards in 2005 and has released a batch of a total of 22 Accounting Standards Exposure Draft, and is expected in early 2006 to build a set from the basic criteria for 38 specific criteria and application guidelines constitute a comprehensive corporate accounting standards system. China's accounting standards to adhere to the direction to move closer to the international accounting standards, in order to cope with the new requirements of economic globalization on accounting information. A comparative study of international accounting standards and accounting standards in China in this environment is very necessary to help clear the direction of development of China's accounting standards, and the promotion of international norms of standards. Based on the public offering of the B-share companies, the sample survey of 87 B-share companies inside and outside the 2004 Annual Report (about 80% of the company's B shares), differences in adjustment on adoption of international accounting standards and China's accounting standards, disclosure of shareholders' equity The project statistics, aggregated and analyzed to identify the major project of international accounting standards and accounting standards in China disclosed the shareholders' equity differences caused by the same accounting body. These major accounting items: fixed assets, goodwill, investment income, government grants, start-up costs, intangible assets, borrowing costs, deferred tax and minority interests. Article comparing the use of research methods, and combined with case notes from the guideline level analysis of the main causes of the differences, a comparative analysis of the relevant international accounting standards and China's Accounting Standards, looking disclosure differences caused deep focus. Analysis, to discuss urgent problems of China's accounting standards, and the search for the coordination of China's accounting standards with the International Accounting Standards promote standards governing views. The paper is divided into four parts: the first part of the study significance, background, objectives and achievements. Review articles based on the topics, the domestic research, foreign research status, theoretical significance and practical significance, research objectives and achievements. The second part describes the investigation of the 2004 Annual Report of B-shares in Shanghai and Shenzhen stock. List were used to illustrate the impact of the international accounting standards and accounting standards in China disclosed differences. The third part of the analysis and comparison of Accounting Standards and International Financial Reporting Standards The main difference in this part of the fixed assets, goodwill, investment and government grants related criteria compared. The fourth part is the conclusion. Summarizes the comparison of China's accounting standards with international accounting standards, and discuss efforts in the direction of our criteria.

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