会计准则-shanghaicaida.ppt

会计准则解析 主讲人：赵世君教授 上海财经大学会计学院博士上海对外贸易学院会计学院副院长上海交通大学成教学院CMBA项目特聘教授中国注册会计师、资产评估师 上市公司独立董事 E-MAIL sjjohnpass@163.com Non-financial measurements need to be developed and reported. More information needs to be provided regarding soft assets (intangibles). Forward-looking information, in addition to historical information, must be provided. Statements may have to be prepared on a real-time basis (and not just periodically). Hierarchy of Accounting Qualities Qualitative Characteristics of Accounting Information Primary qualities of accounting information are relevance and reliability. Secondary qualities are comparability and consistency of reported information. Primary Characteristic of Accounting Information: Relevance “Relevance of information means information capable of making a difference in a decision context.” Ingredients of relevant information are: Timeliness Predictive value Feedback value Primary Characteristic of Accounting Information: reliability. Information is reliable when it can be relied on to represent the true, underlying situation. The ingredients of reliable information are: verifiability representational faithfulness neutrality (unbiased) Secondary Characteristics of Accounting Information Comparability: the similar measurement and reporting for different enterprises. Consistency: application of the same accounting treatment to similar events by an enterprise period to period. Basic Elements of Financial Statements Assets Liabilities Equity Investment by Owners Distributions to Owners Comprehensive Income Revenues Expenses Gains Losses 会计政策及其变更的经济后果问题简介 流程图 从会计信息的作用角度探讨经济后果的原因． 资产减值案例分析 一、资产减值的理论基础 1、资产确认计量 资产定义： A、资产是资源（经济资源、人力资源）无形资产、人力资源（表外资产）； B、该资源预期会给企业带来经济利益。 资产减值的经济后果 For example in 1994 Sony corporation took a $2.7 billion write-off on Sony picture entertainment as part of a change in accounting methods. This write-off cause Standard Pool’s give notice that it might down-grade Sony’s debt rating .Sony’s American