财务报表表外信息披露问题及对策研究

一、财务报表表外信息披露的意义(一)弥补现行财务报表信息披露的不足目前,我国部分企业对外公布的会计报表中所披露的信息尚不完善,这主要是由于我国现行的财务报表制度仍存在一定的局限性,而表外信息则能很好地弥补这一点不足。信息使用者不仅需要面向过去的历史信息,而且需要关注企业前景状况的信息,而表外信息正好弥补表内信息这些方面的不足,满足不同使用者的需要。

完善财务报告体系的几点建议

从完善财务报表表内信息、完善财务报表附表的信息、完善报表附注和报表的补充资料、加强对非财务指标的重视、财务报告的及时性问题等方面提出了完善财务报告体系的几点建议。

企业财务会计报告评析

针对现行财务会计报告不能很好地满足外部信息使用者要求的现状 ,本文分析了财务会计报告的局限性 。

IAS-IFRS Adoption Impact on Accounting Information： The Case of France

The International Accounting Standards Board （IASB） has established international standards （International Accounting Standards （lASs） and International Financial Reporting Standards （IFRSs）） to ensure more comparability and transparency and also higher-quality financial statements. The creation of such standards by the IASB aims at achieving harmonization of accounting practices among countries. The objective of this research is to show that in accordance with the expectations of international organizations, the adoption of IAS-IFRS increases the information content of financial statements and also to identify the key accounting variables that have been affected by this adoption. This article used a sample of year observations of 150 French firms which have adopted IAS-IFRS since 2005 as data to study the association relationship between accounting variables and stock returns before and after the adoption of IASs. The findings of this paper show that the application of IAS-IFRS as accounting standards increases the information content of accounting numbers. Dividends, long-term debts, equity, and revenue variables are most correlated with stock returns. Their information content has reached 80% after the adoption, while it was 30% before.