国际会计课后答案-重点.docx

第一章 导论2.会计可以被看做是包括三个部分：计量、披露和审计。这种分类的优点和缺点是什么？你能提出其他有效的分类吗？Advantage: Some might argue that measurement, disclosure, and external auditing are three distinct (although related) processes, involving different members of the company. For example, corporate attorneys often are involved in disclosure issues, but seldom intervene in measurement ssues. The Board of Directors works with the external auditors but not necessarily with the comptroller s office. Thus, discussion of accounting requirements and voluntary accounting choices in different jurisdictions is simplified by focusing on the three components of accounting. Disadvantage: measurement, disclosure and auditing are interdependent, and should not be viewed in isolation of one another. A company choosing to disclose as little as possible, for example, may use accounting measurement approaches that reduce the information content of financial statements, and select an external auditor who will be relatively lenient in enforcing accounting requirements. One alternative classification might include accounting (measurement and disclosure), and auditing. A second classification might include financial reporting (annual and interim reporting, regulatory filings) and ad hoc disclosure (press releases, analyst meetings, etc). Any classification is arbitrary, and potentially useful depending on its purpose.优势：一些人可能认为测量，披露和外部审计是三个不同的（虽然相关）流程，涉及公司的不同成员。例如，公司律师通常涉及披露问题，但很少干预测量问题。董事会与外部审计师合作，但不一定与局长办公室合作。因此，通过关注会计的三个组成部分，简化了对不同辖区的会计要求和自愿会计选择的讨论。缺点：测量，披露和审计是相互依存的，不应孤立地看待。例如，选择尽可能少披露的公司可以使用减少财务报表信息内容的会计衡量方法，并选择一个外部审计师，这些审计师将相对宽松地执行会计要求。一种替代分类可能包括会计（测量和披露）和审计。第二类分类可能包括财务报告（年度和中期报告，监管文件）和特别披露（新闻稿，分析师会议等）。任何分类是任意的，并且根据其目的可能有用。5.鉴于会计的国际传统，你是否认为协调全球会计准则的活动是一件好事？为什么是或为什么不是？Students will overwhelmingly argue in favor of harmonization. This is probably a good starting point for the course. After they are introduced to the chapters leading up to Chapter 8, some may no longer feel that harmonization is necessarily the answer to all o