利用财会报表做好统计工作的策略

本文看出了财会报表可以运用在统计工作中的可能性,从现有统计工作中存在的方法出发,探究财会报表可以如何帮助做好统计工作,最后我们发现需要将两者一体化、增强会计的素质同时还要避免人为因素的影响进而能使统计工作更好的开展。

利用财会报表做好统计工作的实践研究

财会报表和统计工作是经济管理的重要内容,财会报表与统计工作的质量直接影响着经济管理的水平和效益。财会数据是统计和分析工作的基础,统计工作综合分析并反馈财会效益,二者相互影响、相互促进。从统计工作的重要性出发,对二者之间的关系进行了论述,对当前企业财会统计工作中存在的问题进行了剖析,并就如何运用财务报表开展统计工作提出了实践路径。

财务报表分析理论框架重构

我国财务报表分析理论框架存在的问题,主要体现在重视财务分析、忽视综合分析;重视技术分析、忽略环境分析;重视财务指标分析、忽略战略分析和会计分析;重视财务报表与分析的联系、忽略实际需要等方面。应重构财务报表分析理论框架,为财务工作实践服务。同时,财务报表分析要以目标为导向、以战略分析为起点、以会计分析为前提、以财务分析为核心、进行综合评价和价值分析。

未决赔款管理存在的问题及建议

保险未决赔款有两部分:一是被保险人已报案,提出索赔金额,保险公司审理确认并立案登记后的未付赔款估损金额;二是已发生损失,被保险人尚未报案或保险公司在短期内尚未核实的未付赔款。本文在此所探讨的是已发生已报告未决赔款的管理问题。

会计信息化与表格处理软件的结合应用探讨

会计信息化为编制各类财会报表提供了丰富的基础数据。然而，会计信息使用者，包括管理层、政府、企业所有者等，对财务报表要求越来越多样，商用财务软件的报表种类有限，开发新报表又需要支付较高的开发费用，很难灵活满足需要。如能充分利用表格处理软件强大的数据处理功能，将会使报表编制工作事半功倍。我们在工作实践中，利用表格处理软件强大的公式和函数功能，

Application of International Public Sector Accounting Standards in Vietnam in Current Conditions

The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.

Comprehensive Income in Italy： Reporting Preferences and Its Effects on Performance Indicators

This paper reports on the choice made by listed Italian companies in their 2009 financial statements with respect to the option in International Accounting Standards （IAS） 1.81 concerning presentation of the statement of comprehensive income. It is reported that most companies have chosen to use the two-statement option, and that there is some evidence that this choice is related to the size and sign of total Other Comprehensive Income （OCI）. On this latter point, the paper emphatically aims to contribute to the literature on accounting policy choice with respect to a similar option in Statement of Financial Accounting Standards [SFAS] 130. In addition, pro forma calculations on Return on Equity （ROE） and Earnings per Share （EPS） are presented that illustrate, in effect, the variation across companies in size and sign of OCI.

Financial Statement Valuations in Italian Accounting Thought Between the 19th and the 20th Century： From ＂Exchange Value＂ to ＂Historical Cost＂

The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts developed by the Italian doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting regulation. This paper analyzes in particular the shift from the exchange value rule to the historical cost method and tries to explain the reasons of such a development. In the second half of the 19th century, some of the best Italian scholars, who were faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on concepts that belonged to similar sciences, such as economics and real estate appraisal, by blindly borrowing the theory of value from the former and the theory of valuations from the latter. During that age, everything hinged around the concept of exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was crucial to the financial statement theory： the informative purposes underlying the financial statements. At the same time, the first principle took shape, which might be called as the ＂finalistic principle of value＂. It is still the basis of the theory of financial accounting measurements, for which different evaluative criteria must be applied to different informative purposes. Thus, an alternative criterion to that of the exchange value makes its appearance on the scene of the accounting valuations, notably the historical cost. The introduction of the historical cost criteria and above all the relinquishment of the combination of the ＂economic cost＂ in favor of that of the ＂manufacturing cost＂ allow the Italian accounting to get rid of the theories of economics and real estate appraisal, thus, becoming independent regarding the financial statement valuations.

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.

Information on Financial Statements for Loan Decision-Making of Commercial Banks in Vietnam

Financial statements （FS） are tools which provide information to users for making business decisions. Among the organizations, banks are the firms which conducted and did business with risks. In particular, commercial banks continue to play a dominant role in the whole system, and local commercial banks still have an edge in its widespread network across the country over foreign banks. This article is going to present the survey which clarifies the role of FS in commercial banks＇ loan decisions in Vietnam. Moreover, this paper also discusses FS＇s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities. This paper has taken performance with 74 official employees in commercial banks in Vietnam. The results indicated the qualitative characteristics of banks when disclosing the financial statements. This article also gave the six oriented solutions to improvement of the loan decision-making by banks.

Preliminary Considerations About the Transposition of Directive 2013/34/EU Into Italian Accounting System

With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new directive aims to improve the coverage information of the accounting document and to begin a process of simplification of administrative burdens and standards for the preparation and publication of the financial statements. In Italy, the directive must be transposed by July 20, 2015 for which the associations of accountants are evaluating the specific contents of the new rules to make applications for Italian companies. Some of the new rules and above all part of the new structures of the schemes of the financial statements are quite different from the approaches currently in use for which very heated discussions are taking place.

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.

Does Accounting Choices Affect Financial Reporting Communication？ Some Critical Consideration

The aim of this work is to analyze the critical issues related to stock options accounting granted to employees. Given the different ways to collect stock option plans, it follows that according to the accounting treatment adopted, it changes the financial reporting of stock option plans, and thus the information communicated to stakeholders and markets in general. The examination of the accounting treatment of stock options starts from the study of legal changes relating to the stock options and various criteria suggested will be presented for the evaluation of the options and for detection of their cost in the financial statements of companies （Guay, Kothari, ＆ Sloan, 2003）. After the analysis of international accounting standards issued by the International Accounting Standards Board （IASB） on the subject, specifically the ＂IFRS 2＂, we can state that they had a strong impact on Italian companies （Ciampaglia, 2008）. The central aspect of the study, however, consists of an analysis of the market effects of accounting for the cost associated with the issuance of stock option plans （Cerri ＆ Sottoriva, 2010）. Budgeted costs relating to the adoption of stock option plans granted to employees change the measures of economic performance of the enterprise, such as return on investment （ROI） and return on equity （ROE）, with significant effects on the evaluation of the economic capital of the company. A company that does not account for costs related to stock option plans recorded a best exercise, but it could distort the valuation of fmancial analysts （Tagliavini, 2000）. Finally, it can be observed that the proper accounting of costs associated with stock options is a prerequisite for the comparability of financial statements of companies that grant, and it is therefore necessary to adequately reflect the value of the company.

The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities （IFRS for SMEs） in Swaziland

The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.

Exploring the presence of accounting amongst petty traders in Ghana

This paper seeks to investigate the presence of accounting among petty traders in Ghana. The methodology applied was the mixed method under the multiple methods choices. Both qualitative and quantitative techniques were used. The findings were that formal education is not a pre-requisite requirement to the operations of a petty trading business. However, the study revealed the presence of accounting in petty trading; thus confirming the assumption that accounting is a universal good and is present in the petty trading business. Findings on the three major factors that influenced the present or absent of accounting among petty traders revealed that： there were no state institutions or pressure groups in Ghana to influence or oblige private entrepreneurs （petty traders） to prepare financial statements; the literacy of the petty trader though was found to be a necessary factor, it was not sufficient to explain the accountancy presence or absence in the traders＇ businesses. The usefulness of the accounting information to the petty trader influenced the presence of accounting in the traders＇ business. Finally, the level of trust - social capital in the community, and its influence on the presence of accounting, was relatively insignificant in the context of urban Ghana. No study of this kind has been conducted in the field of accounting presence or absence in Ghana.