国际会计第三章国家比较.docx
文本预览下载声明
Chapter 3 CountryFranceGermanyJapanLegal SystemCivil lawCivil lawCivil lawSource of financeBanks, the government and family interestsBank loansBanks and cross-corporate ownershipAccounting orientationsLegal complianceLegal complianceLegal complianceRegulation bodyNational Accounting BoardAccounting Regulation CommitteeFinancial Markets Authority National Securities Commission Institute of Public AccountantsNational Institute of Statutory AuditorsThe German Accounting Standard CommitteeThe German Accounting Standards BoardAccounting Standards Board of Japan Japanese Institute of Certified Public Accountants Business Accounting Council Certified Public Accountant and Auditing Oversight BoardReportingMust:Balance SheetIncome StatementNotes to financial statementsDirector’s reportAuditor’s reportDocuments of prevention of bankruptciesSocial reportNo requirement :Cash Flow StatementStatement of changes of Owner’s EquityInclude:Balance SheetIncome StatementNotes,Management report Auditor’s reportIn 1998, legislation allow listed companies to use international standards, such as IAS or U.S. GAAP in consolidated financial statements instead of German Commercial Code.Must:Balance SheetIncome StatementBusiness reportProposal for appropriation of retained earningsSupporting schedulesUnder SEL, cash flow statement is needed. Consolidate financial statements are the main focus.MeasurementBusiness combination: purchase or poolingPurchasePurchasePurchaseGoodwillCapitalize AmortizeCapitalize AmortizeCapitalize AmortizeAssociatesEquity methodEquity methodEquity methodAsset valuationHistorical cost Historical costHistorical costDepreciation chargesTax basedTax basedTax basedLIFONot usedNot usedNot usedFinancial leasesNot CapitalizedNot CapitalizedCapitalizedProbable lossesAccruedAccruedAccruedDeferred taxes Not AccruedNot AccruedAccruedReserves for income smoothingUsedUsedNoCountryThe NetherlandsThe United KingdomThe United StatesLegal SystemCivil lawCommon lawCommon lawSource of
显示全部