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簡(jiǎn)介：碩士學(xué)位論文碩士學(xué)位論文中俄會(huì)計(jì)準(zhǔn)則比較研究CHINARUSSIANACCOUNTINGSYSTEMCOMPARATIVEANALYSIS哈爾濱工業(yè)大學(xué)哈爾濱工業(yè)大學(xué)2016年6月CLASSIFIEDINDEXF270UDC123DISSERTATIONFTHEMASTERDEGREEINMANAGEMENTCHINARUSSIANACCOUNTINGSYSTEMCOMPARATIVEANALYSISCIDATEPODDUBNAYAKRISTINASUPERVISAPROFDUANYUNACADEMICDEGREEAPPLIEDFMASTEROFMANAGEMENTSPECIALITYACCOUNTINGAFFILIATIONSCHOOLOFMANAGEMENTDATEOFDEFENCEJUNE2016DEGREECONFERRINGINSTITUTIONHARBININSTITUTEOFTECHNOLOGY

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簡(jiǎn)介：073025233程根鳴政府補(bǔ)助會(huì)計(jì)研究蓮于會(huì)計(jì)準(zhǔn)則比較、上市公司實(shí)務(wù)數(shù)據(jù)的分析目錄中文摘要????????????????????????????????．1ABS仃ACT???????????????????????????????????????????．21弓L言???????????????????????????????????????????31．1選題背景????????????????????????????一31．2研究目的和意義??????????????????????????3L3文獻(xiàn)綜述和研究方法???????????????????????．．31．4論文的結(jié)構(gòu)安排?????????????????????????．．42政府補(bǔ)助會(huì)計(jì)核算相關(guān)理論???????。J???????????????52．1從委托代理理論分析政府補(bǔ)助存在的原因??????????????一52．2政府補(bǔ)助相關(guān)的會(huì)計(jì)理論??????????????????????52．2．1政府補(bǔ)助相關(guān)定義及范圍???????????????????52．2．2政府補(bǔ)助相關(guān)核算方法????????????????????．62．2．3非貨幣性政府補(bǔ)助的計(jì)量方法?????????????????83政府補(bǔ)助會(huì)計(jì)準(zhǔn)則的國(guó)際比較??????????????????????93．1政府補(bǔ)助定義比較????????????????????????一93．2政府補(bǔ)助的確認(rèn)條件比較?????????????????????一93．3政府補(bǔ)助的核算方法比較??????????．．．??????????．1O3．4政府補(bǔ)助的披露比較???????????????????????134我國(guó)新舊準(zhǔn)則政府補(bǔ)助會(huì)計(jì)核算比較??????????????????。144．1我國(guó)政府補(bǔ)助準(zhǔn)則的歷史沿革???????????????????144．2新政府補(bǔ)助會(huì)計(jì)準(zhǔn)則的特點(diǎn)????????????????????164．3我國(guó)政府補(bǔ)助新舊會(huì)計(jì)準(zhǔn)則的比較?????????????????164．3．1核算范圍的界定比較????????????????????一174．3．2確認(rèn)條件比較???????????????????????一1843．3核算方法比較???????????????????????．184．3．4貨幣計(jì)量比較???????????????????????．．194．3．5披露比較?????????????????????????．205上市公司政府補(bǔ)助會(huì)計(jì)核算統(tǒng)計(jì)分析??????????????????．2L5．1統(tǒng)計(jì)方法????????????????????????????．215．2樣本選取????????????????????????????2L5．3數(shù)據(jù)表格統(tǒng)計(jì)及分析???????????????????????235．3．1按公司年度統(tǒng)計(jì)分類分析．．．．?????????????????．23073025233程根鳴政府補(bǔ)助會(huì)計(jì)研究基于會(huì)計(jì)準(zhǔn)則比較、上市公司實(shí)務(wù)數(shù)據(jù)的分析中文摘要本文在查閱大量政府補(bǔ)助會(huì)計(jì)論文文獻(xiàn)的基礎(chǔ)上，歸納總結(jié)了政府補(bǔ)助會(huì)計(jì)核算的理論，歸納比較了中國(guó)CASL6、國(guó)際會(huì)計(jì)準(zhǔn)則隊(duì)S20、英國(guó)SSAP4的政府補(bǔ)助會(huì)計(jì)準(zhǔn)則的具體規(guī)定，詳細(xì)比較了我國(guó)新舊會(huì)計(jì)準(zhǔn)則政府補(bǔ)助會(huì)計(jì)核算的差異。嘗試了上市公司政府補(bǔ)助會(huì)計(jì)核算的數(shù)據(jù)統(tǒng)計(jì)分析，引出了上市公司政府補(bǔ)助會(huì)計(jì)核算值得研究的問(wèn)題。探討了新所得稅稅法下政府補(bǔ)助所得稅會(huì)計(jì)的處理。列舉了上市公司相關(guān)的案例，歸納了典型的政府補(bǔ)助種類會(huì)計(jì)核算的基本原則。結(jié)合上市公司實(shí)務(wù)執(zhí)行情況，對(duì)完善準(zhǔn)則的意見(jiàn)做了探討。【關(guān)鍵詞】政府補(bǔ)助會(huì)計(jì)準(zhǔn)則比較新所得稅稅法上市公司【中圖分類號(hào)】F23

簡(jiǎn)介：分類號(hào)UDC密級(jí)鱖多囂廬夕乎碩士研究生學(xué)位論文中、美、阿資產(chǎn)減值會(huì)計(jì)準(zhǔn)則比較研究申請(qǐng)人比艾茲學(xué)號(hào)Y1095032培養(yǎng)單位經(jīng)濟(jì)與工商管理學(xué)院學(xué)科專業(yè)會(huì)計(jì)學(xué)研究方向財(cái)務(wù)信息化管理指導(dǎo)教師張英副教授完成日期2013年6月黑龍江大學(xué)碩士學(xué)位論文ABSTRACTTHEPAPEREXPOSESTHEIMPACTOFLONGTERMASSETIMPAIRMENTACCOUNTINGSTANDARDSONTHEQUALITYOFACCOUNTINGINFORMATIONTOIMPROVEITAFTERHADPRESENTEDTHEDIFFERENCESBETWEENIAS36ANDSFASL44142，CHINESENEWLONGTERMASSETIMPAIRMENTSTANDARDCAS8，ANDMYCOUNTRYEQUIVALENTRULESOFTHENEWFMANCIALANDACCOUNTINGSYSTEMNFAS，CARRIEDOUTACOMPARATIVEANALYSISOFTHEIRIMPACTSONTHERELEVANCEANDRELIABILITYOFFINANCIALREPORTINGINFORMATIONTHERESULTSHOWSTHATCAS8ANDNFASALMOSTHAVETHESAMEDIFFERENCESWITHSFAS144142ASTHEDIFFERENCESBETWEENIAS36ANDSFAS144142，MAINLYABOUTTHEMETHODSOFDETERMININGIMPAIRMENTANDITSCALCULATIONTHEALLOCATIONOFGOODWILL，ANDTHEREVERSALOFGOODWILLHOWEVER，NFAS’SIMPAIRMENTRULESALENOTCLEARENOUGHANDTHISMAYBEATTRIBUTEDTOMYCOUNTRYACTUALENVIRONMENTALSO，F(xiàn)ROMRELEVANCEANDRELIABILITYCONCEPTSOFFINANCIALREPORTINGINFORMATION，ANDASSETIMPAIRMENTPROVISIONS’IMPACTSONTHESEQUALITIESANALYSIS，THEPAPERFMDSTHATIAS36MAYPROVIDEINVESTORSWITHMORERELEVANTANDUSEFULACCOUNTINGINFORMATIONBUT，THERELIABILITYCONCEMCONTINUESTOBEQUESTIONEDSO，ASMENTIONEDBYEMILYGIANNI，2007IS‘IMPAIRMENTOFASSETSORIMPAIRMENTOFFINANCIALINFORMATION’FINALLY，INORDERTOREDUCETHEIMPACTOFTHISISSUEONTHEFIRM’SEARNINGSANDENHANCETHEQUALITYOFFIRM’SEAMINGS，THEPAPERRECOMMENDRECOGNIZINGHISTORICALCOSTINTHEFINANCIALSTATEMENTPROPERTHENEXTENDITWITHUSEFULINFORMATIONANDSUPPLEMENTINFORMATIONINTHENOTESTHISWILLNOTORAYHELPRATIONALINVESTORSTOTAKEBETTERDECISIONS，BUTWILLAVOIDCONFUSINGTHEMEANINGOFACCOUNTINGANDOPERATINGRESULTOFTHEFIRMWITHASSETVALUATIONASWELLTHEREFORE，THEMEANINGANDPURPOSEOFACCOUNTINGPROFITBECOMECLEARERANDWILLHAVEMORESENSEKEYWORDSASSETSIMPAIRMEM，ASSETSIMPAIRMENTSTANDARDS，RELEVANCE，RELIABILITY一II

簡(jiǎn)介：復(fù)旦大學(xué)碩士學(xué)位論文金融工具會(huì)計(jì)準(zhǔn)則對(duì)商業(yè)銀行資本管理的影響－－淺析浦發(fā)會(huì)計(jì)政策選擇姓名朱宏放申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理指導(dǎo)教師李若山20081012062025223朱宏放金融工具會(huì)計(jì)準(zhǔn)則對(duì)商業(yè)銀行資本管理的影響一淺析浦發(fā)銀行會(huì)計(jì)政策選擇與資本管理的關(guān)系A(chǔ)BSTRACTFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSPROPOSESTOMANAGETHEASSETS011BALANCESHEETACCORDINGTOTHEFOURTYPESCLASSIFICATIONMETHODS，WHICHBRINGSSOMEOFFINANCIALASSETSORIGINALLYACCOUNTEDOFFBALANCESHEETINTOTHEBALANCESHEET，ANDINTRODUCEDTHEFAIRVALUEMEASUREMENT，ASWELLASTHEDISCOUNTEDFUTURECASHFLOWSMETHOD，ETCTHESERULESMAKETHEFLUCTUATIONSOFINTERESTRATES，EXCHANGERATESANDSTOCKPRICESDIRECTLYINFLUENCETHERECOGNITIONOFFINANCIALASSETSORLIABILITIESHELDBYCOMMERCIALBANKS，WHICHWILLBEREFLECTEDINTHECOMMERCIALBANK’SINCOMESTATEMENTANDBALANCESHEETANDEVENTUALLYMAKEALLIMPACTONTHECOMMERCIALBANK’SCAPITALTHISMEANSTHEIMPLEMENTATIONOFFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSMAKETHECAPITALOFTHECOMMERCIALBANKSTIGHTLYCONNECTEDWITLLTHECOMPLICATEDCAPITALMARKETANDMACROECONOMICSITUATIONTHROUGHTHEACCOUNTINGRULESONTHEBASEMENTOFQUALITATIVESTUDYTAKINGTHEPUDONGDEVELOPMENTSPDBANK’SCAPITALADEQUACYRATIOASTHERESEARCHSUBJECT，THISARTICLECOMPARESTHECHANGEOFCAPITALADEQUACYRATEUNDERTHENEWACCOUNTINGSTANDARDSVERSUSTHEOLDONEFROMTHEENDOF2006TOTHEMID一2008，ANDANALYSESTHEIMPACTOFTHENEWACCOUNTINGSTANDARDSESPECIALLYTHEIMPLEMENTATIONOFFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSONTHECAPITALINTHESITUATIONOFUNPREDICTABLEMOVEMENTSTRENDSFORINTERESTRATEANDEXCHANGERATE，THEACCOUNTINGCONCEPTOFFOURTYPESCATEGORIZINGFORTHEBANK’SASSETSHASCHANGEDTOTHEBALANCINGOFRELATIONSHIPBETWEENTHELIQUIDITYANDSAFETYCAPITALADEQUACYRATIOMANAGEMENTTHISFOURTYPESCLASSIFICATIONMETHODPOLICYHASFURTHERBECONVERTEDTOTHECOORDINATIONANDBALANCINGOFLIQUIDITY，SAFETYANDPROFITABILITYWHICHHASBECOMEPARTOFTHEBANK’SFMANCIALMANAGEMENTREGULATIONTHEIMPLEMENTATIONOFFINANCIALINSTRUMENTSSTANDARDSNOTONLYCHANGESTHEPREVAILINGACCOUNTINGRULES，BUTMOREIMPORTANTLYITDIRECTLYINFLUENCESTHEWAYSOFTHESPDBANK’SOPERATIONMANAGEMENTBASEDONTHETHEORETICANALYSISANDQUALITATIVECONCLUSIONRESEARCH，VERIFYINGTHECONCLUSIONBYCOMBINGTHESPDBANK’SACTUALPRACTICE，THISARTICLETRYTOMADETHECONCLUSIONMORECONVINCINGKEYWORDSFINANCIALINSTRUMENTSACCOUNTINGSTANDARDS，COMMERCIALBANK，CAPITALADEQUACYRATIO2

簡(jiǎn)介：國(guó)內(nèi)圖書分類號(hào)F83042國(guó)際圖書分類號(hào)西南交通大學(xué)研究生學(xué)位論文新會(huì)計(jì)準(zhǔn)則中公允價(jià)值的運(yùn)用對(duì)上市銀行的影響一以中國(guó)工商銀行為例年級(jí)2006姓專二零一零年十月二十日密級(jí)公開(kāi)西南交通大學(xué)學(xué)位論文版權(quán)使用授權(quán)書本學(xué)位論文作者完全了解學(xué)校有關(guān)保留、使用學(xué)位論文的規(guī)定，同意學(xué)校保留并向國(guó)家有關(guān)部門或機(jī)構(gòu)送交論文的復(fù)印件和電子版，允許論文被查閱和借閱。本人授權(quán)西南交通大學(xué)可以將本論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫(kù)進(jìn)行檢索，可以采用影印、縮印或掃描等復(fù)印手段保存和匯編本學(xué)位論文。本學(xué)位論文屬于1保密口，在年解密后適用本授權(quán)書；2不保密吖請(qǐng)?jiān)谝陨戏娇騼?nèi)打“4”學(xué)位論文作者簽名日期2010年／月竹坭J夕日指導(dǎo)老師簽名食骨移日期2010年緲月7日

簡(jiǎn)介：中美會(huì)計(jì)準(zhǔn)則關(guān)于資產(chǎn)減值損失的比較研究摘要資產(chǎn)減值準(zhǔn)則是會(huì)計(jì)準(zhǔn)則中較為復(fù)雜的一部分，實(shí)務(wù)中也存在非常多的問(wèn)題，上市公司常常通過(guò)資產(chǎn)減值損失來(lái)進(jìn)行盈余管理，時(shí)有爆出財(cái)務(wù)造假丑聞。在地球的另一面，美國(guó)資本市場(chǎng)發(fā)達(dá)以及開(kāi)放，很多中國(guó)公司選擇在美國(guó)上市。也是由于會(huì)計(jì)人員的素質(zhì)普遍有所欠缺，以及對(duì)美國(guó)會(huì)計(jì)準(zhǔn)則的不熟悉，財(cái)務(wù)公告常常出現(xiàn)達(dá)不到SEC（美國(guó)證券交易委員會(huì)）要求的情況。在相較而言為復(fù)雜的計(jì)提資產(chǎn)減值損失方面尤為如此。而且美國(guó)作為會(huì)計(jì)準(zhǔn)則的先行者，其準(zhǔn)則規(guī)范對(duì)于我國(guó)有很大的借鑒意義，尤其是資產(chǎn)減值方面，規(guī)定得非常嚴(yán)格細(xì)致。本文針對(duì)這一情況，比較了兩類資產(chǎn)減值會(huì)計(jì)準(zhǔn)則，重點(diǎn)分析了美國(guó)會(huì)計(jì)準(zhǔn)則關(guān)于資產(chǎn)減值的規(guī)定和實(shí)務(wù)中操作的重點(diǎn)難點(diǎn)，希望通過(guò)研究美國(guó)準(zhǔn)則對(duì)我國(guó)資產(chǎn)減值的研究貢獻(xiàn)出微薄之力，同時(shí)也為在滬、深兩市以及赴美上市的中國(guó)公司計(jì)提減值準(zhǔn)備作參考。全文共分六個(gè)部分第一章為導(dǎo)論，主要論述了研究背景、研究?jī)?nèi)容、研究方法、主要發(fā)現(xiàn)和創(chuàng)新點(diǎn)，以及論文結(jié)構(gòu)。第二章是資產(chǎn)減值損失計(jì)提的概述，包括制度背景和文獻(xiàn)回顧。第三章為資產(chǎn)減值會(huì)計(jì)準(zhǔn)則的國(guó)際比較。在總體規(guī)定上對(duì)美國(guó)會(huì)計(jì)準(zhǔn)則與中國(guó)會(huì)計(jì)準(zhǔn)則、國(guó)際會(huì)計(jì)準(zhǔn)則做了分析和比較，并且指明本文主要探討存貨和長(zhǎng)期資產(chǎn)的減值，兼顧其他資產(chǎn)的減值，來(lái)在細(xì)節(jié)上闡述美國(guó)會(huì)計(jì)準(zhǔn)則下資產(chǎn)減值損失的計(jì)提；在具體操作層面闡述了中、美會(huì)計(jì)準(zhǔn)則的規(guī)定，并以存貨和長(zhǎng)期資產(chǎn)為例，詳細(xì)分析兩種準(zhǔn)則下計(jì)提減值的金額之差別，并試圖比較在不同情況下的差異和優(yōu)劣。第四章是在美國(guó)會(huì)計(jì)準(zhǔn)則下，以實(shí)際公司為例，做了計(jì)提資產(chǎn)減值損失的實(shí)例研究。主要引用某太陽(yáng)能公司實(shí)例，提出

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