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财务报表列报准则趋同研究 被引量:2

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摘要 2008年10月,IASB和FASB发布了财务报表列报的讨论稿《关于财务报表列报的初步意见》。根据该讨论稿,对现行报表表内信息分类列报进行了大刀阔斧的改革,提出了分类列报的新观点。在财务报表列报准则国际比较的基础上,根据我国现行的具体情况,对我国向国际准则趋同进行详细的成本以及路径的分析,最终提出一个合理化的趋同意见。
机构地区 浙江财经学院
出处 《现代商贸工业》 2010年第22期241-243,共3页 Modern Business Trade Industry
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  • 1IASB.2006.Objective of Financial Reporting and Qualitative characteristics of decision-useful financial accounting information,July 6
  • 2IASB/FASB.2008.Exposure Draft (ED).The objective of financial reporting and Qualitative characteristics and constraints of Decision-useful Financial Reporting Information,May 29
  • 3IASB.2008.The Reporting Entity,May 29
  • 4FASB/preliminary views.2008.Financial Statements Presentation,Oct 16
  • 5http://www.fasb.org
  • 6Dennis Chambers, Thomas J. Linsmeier, Catherine Shakespeare and Theodore Songiannis. 2007. An Evaluation of SFAS No. 130 Comprehensive Income Disclosures. Review of Accounting Studies, Vol. 12, No. 4 : 557-593.
  • 7D. Eric Hirst and Patrick E. Hopkins. 1998. Comprehensive Income Reporting and Analyst's Valuation Judgments. Journal of Accounting Research, Vol. 36 : 47 - 75.
  • 8IASB&FASB. 2008. Discussion Paper: Preliminary Views on Financial Statement Presentation. http: //www. fasb. org/ DP_ Financial_ Statement_ Presentation. pdf, 20090323.
  • 9In- Mu Haw, Simon S. H. Ho, Annie Y. S. Li. 2008. Earnings management by classification shifting and corporate governance : A study of East Asian economies. Working paper, Hong Kong Baptist University.
  • 10Laureen A. Maines & Linda S. McDaniel. 2000. Effects of Comprehensive - Income Characteristics on Nonprofessional Investor's Judgments: The Role of Financial- Statement Presentation Format. The Accounting Review, Vol. 75, No. 2:179-207.

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