新旧会计准则关于借款费用确认和计量方面的比较

文章通过新旧会计准则的对比,初步揭示了借款费用未发生变化的内容,以及借款费用在确认和计量方面的变化,并列举实例以加强对借款费用会计处理的理解。

《国际会计准则第16号:固定资产》简介

本准则是国际会计委员会于1993年修订的准则之一,属于财务报表可比性项目.它替代了1981年颁布的国际会计准则第16号“固定资产”以及国际会计准则第4号“折旧会计”中涉及固定资产折旧的有关规定,定于1995年1月1日起生效.本准则适用于所有固定资产的会计处理.但不适用于(1)森林和类似再生性自然资源;(2)矿产权、矿产的勘探开采、石油、天然气和类似的非再生资源.另外,本准则不考虑在应用反映价格变动影响的综合制度过程中所涉及的某些方面的特殊问题,有关规定可参考国际会计准则第15号“反映价格变动影响的资料”以及国际会计准则第29号“恶性通货膨胀中的财务报告”.

修订后的国际会计准则“分部报告”与原国际会计准则的比较

财政部１９９８年对我国的股份有限公司提出了编制“分部营业利润和资产表”附表的要求。而作为对合并会计报表的必要补充，分部报告早就在国际上得到了广泛的应用。如国际会计准则委员会在１９８１年就公布了“按分部报告财务信息”，并于１９９７年对其作了修订。下面，...

采用国际会计准则对韩国的影响

2011年,韩国所有上市公司按照国际会计准则进行报告编制。2007年,韩国新会计准则,韩国金融监管委员会和韩国会计研究院举行新闻发布会,发布了韩国采用国际会计准则的路线图,决定直接采用国际会计准则。在此探讨韩国会计准则国际趋同计划内容及分析采用国际会计准则对韩国会计准则的影响,采用国际会计准则前后相关性分析,得出采用会计准则对韩国影响相关的结论.

国际会计准则简介

国际会计准则简介黄石供电局郑汉中从１９７５年１月至１９９０年年１２月，国际会计准则委员会陆续公布了３１项国际会计准则。现将这些准则的主要内容简介如下：一、夫于会计政策的规定国际会计准则认为，企业会计核算的前提，应该是继续经营、一致性和应计制（即权责发...

Study on the Design Criteria for Prestressed Concrete Pavements

With a concrete pavement slab prestressed, its load carrying capacity can be significantly increased; thus a thinner slab may be used for the same loading. Prestressing modify the structural behavior of the pavement slab and there is a greater resistance to impact, vibration and overloading. This paper discusses the major design considerations necessary in the successful construction of prestressed concrete pavements and presents a design procedure developed to predict the compressive stress due to prestressing in the pavements at early stage, during service and after cracking. Variation in the approach for repetitive and nonrepetitive loads is clearly distinguished. Check on the recovery after cracking for overloading in prestressed pavements is also needed. Finally, a design example is illustrated the application of the approach developed.

Design of super-orthogonal space-time trellis codes based on trace criterion

A design of super-orthogonal space-time trellis codes （SOSTTCs） based on the trace criterion （TC） is proposed for improving the design of SOSTTCs. The shortcomings of the rank and determinant criteria based design and the advantages of the TC-based design are analyzed. The optimization principle of four factors is presented, which includes the space-time block coding （STBC） scheme, set partitioning, trellis structure, and the assignment of signal subsets and STBC schemes in the trellis. According to this principle, systematical and handcrafted design steps are given in detail. By constellation expansion, the code performance can be further improved. The code design results are given, and the new codes outperform others in the simulation.

财务报告中的分部信息披露

去年底，国际会计准则委员会修定了国际会计准则第１４号＿＿按分部编报财务报告（ＳＥＧ－ＭＥＮＴＲＥＰＯＲＴＩＮＧ），取替了１９８１年公布的国际会计准则１４。新规定要求上市公司必须在合并报表的基础上按行业分类（亦称行业分部）和地区分类（亦称地区分部）编报...

Global Financial Crisis and Accounting Rules： The Implications of the New Exposure Draft （ED） Financial Instruments： Expected Credit Losses on the Evaluation of Banking Company Loans

During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards （IAS） 39, because it is believed that this delay might generate pro-cyclical effects. In response to the recommendations of G20, Financial Crisis Advisory Group （FCAG）, and other international bodies, the International Accounting Standards Board （IASB） has undertaken, since 2009, as a part of the project to replace IAS 39, a project （partially shared with Financial Accounting Standards Board （FASB）） aimed at introducing an expected loss model of impairment. Within the scope of this subset project, the IASB has previously issued two exposure documents proposing models to account for expected credit losses： an exposure draft （ED） Financial Instrument： Amortized Cost and Impairment, published in November 2009, and a supplementary document （SD） Financial Instrument： Impairment, published jointly with the FASB in January 2011. However, neither of the two proposals received strong support from interested parties. Recently, the IASB, after the FASB＇s decision to withdraw from the joint project and to develop a separate expected credit loss model based on a single measurement approach consisting in the sole recognition of lifetime expected credit losses, published a third proposal--Ahe so-called expected credit losses model （ED/2013/3 Financial Instruments： Expected Credit Losses）.

Regulation of Acyl-coenzyme A:Cholesterol Acyltransferase 2 Expression by Saturated Fatty Acids

Objective To verify the regulation of acyl-coenzyme A:cholesterol acyltransferase 2 (ACAT 2), which is associated with cholesterol metabolism, by saturated fatty acids (SFAs). Methods Palmitic acid (PA), the most abundant saturated fatty acid in plasma, and oleic acid (OA), a widely distributed unsaturated fatty acid, were used to treat hepatic cells HepG2, HuH7, and mouse primary hepatocytes. In addition, PA at different concentrations and PA treatment at different durations were applied in HepG2 cells. In in vivo experiment, three-month male C57/BL6 mice were fed with control diet and SFA diet containing hydrogenated coconut oil rich of SFAs. The mRNA level of ACAT2 in those hepatic cells and the mouse livers was detected with real-time polymerase chain reaction (PCR). Results In the three types of hepatic cells treated with PA, that SFA induced significant increase of ACAT2 expression (P<0.01), whereas treatment with OA showed no significant effect. That effect of PA was noticed gradually rising along with the increase of PA concentration and the extension of PA treatment duration (both P<0.05). SFA diet feeding in mice resulted in a short-term and transient increase of ACAT2 expression in vivo, with a peak level appearing in the mice fed with SFA diet for two days (P<0.05). Conclusion SFA may regulate ACAT2 expression in human and mouse hepatic cells and in mouse livers.

Annual Reports of Non-profit Organizations （NPOs）： An Analysis

Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society （ROS） under the charity and religious categories. The objectives of this study are： （1） to determine the current state of reporting practices by NPOs; and （2） to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs＇ annual report framework in the future.

IPSAS and Accounting Systems in the Italian Public Administrations： Expected Changes and Implementation Scenarios

This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.

International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.

Design of maximizing homogeneous and heterogeneous clustered sensor network lifetime

Aimed at the problem of unbalanced energy existed in sensor networks, the clustered method is employed to enhance the efficient utilization of limited energy resources of the deployed sensor nodes. In this paper, we describe the network lifetime as a function of the communication and data aggregation energy consumption and analyze the lifetime of different transmission schemes in the homogeneous and heterogeneous sensor networks. The analysis carried out in this paper can provide the guidelines for network deployment and protocol design in the future applications.

A Method for Surveying Control Network Optimization Based on Reliability Properties

Surveying control network optimization design is related to standards, such as precision, reliability, sensitivity and the cost, and these standards are related closely to each other. A new method for surveying control network simulation optimization design is proposed. This method is based on the inner reliability index of the observation values.

Motifs and Impediments for the Harmonization of Accounting Regulations for Small and Medium-Sized Companies in the EU

Small and medium-sized companies in most EU countries form a considerable share in the total number of companies and are also an important development impeller of the entire economy. Therefore, one of the most essential goals of accounting authorities in the EU is accomplishing the harmonization of accounting regulations for these companies. In this paper, the author have discussed and explained the main motifs and impediments for this harmonization. One of the main motifs is a big span and complexity of international standards of financial reports which is allowed and even prescribed in many countries. Some of the main impediments are a lack of uniformity as far as criteria for classification of small and medium-sized companies according to size are concerned as well as the determining of limitations up to which the requirements in accounting standards for small and medium-sized companies should be set.

The Faithful Representation of Electrical Energy Sale and Purchase Agreements Under International Accounting Standards/International Financial Reporting Standards （IAS/IFRS）

This article aims at giving a contribution to the issue of accounting electrical energy sale and purchase agreements in accordance with the faithful representation principle. To this end, it must be ascertained whether electrical energy is bought/sold for an industrial use exclusively, so that the relevant transaction will be accounted as a normal purchase/sale, or through the lease of the relevant production plant, which would require the supply contract to be accounted in compliance with International Accounting Standards （IAS） 17 ＂Leasing＂. Alternatively, it must also be ascertained whether the relevant party is implementing financial trading strategies, as in such hypothesis, the supply contract is to be accounted as a financial instrument according to International Financial Reporting Standards （IFRS） 9/IAS 39 ＂Financial Instruments＂. Finally, the modalities used by a number of companies listed on European regulated markets to account such kind of contracts will be analyzed.

The Impact of International Accounting Standards Board （IASB）＇s Guidelines for Preparing Management Commentary （MC）： Evidence From Italian Listed Firms

This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.