会计毕业论⽂附录
会计毕业论⽂范⽂附录
毕业论⽂附录是论⽂的组成部分，⼀般放在全⽂最后，主要起到补充的作⽤，根据情况是可以省略的，当然，⼀篇完整的论⽂，附录也是⽐较重要的，有需要就不要省掉。以下是⼩编整理的会计毕业论⽂范⽂附录，快看看要怎么写吧。
会计毕业论⽂范⽂附录1
Fair Value Measurements
In February 2006 the International Accounting Standards Board (IASB)and the US Financial Accounting Standards Board (FASB) published a Memorandum of Understanding reaffirming their commitment to the convergence of US generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRSs) and to their shared objective of developing high quality, common accounting standards for u in the world’s capital markets. The convergence work programme t out in the Memorandum reflects the standard-tting context of the ‘roadmap’ developed by the US Securities and Exchange Commission in consultation with the IASB, FASB and European Commission for the removal of the reconciliation requirement for non-US companies that u IFRSs and are registered in the US. The work programe includes a project on measuring fair value.
The FASB has recently issued Statement of Financial Accounting Standards No. 157 Fair Value Measurements (SFAS 157), on which work was well advanced before the Memorandum of Understanding was published. SFAS 157 establishes a single definition of fair value together with a framework for measuring fair value for US GAAP. The IASB recognid the need for guidance on measuring fair value in IFRSs and for incread convergence with US GAAP. Conquently, the IASB decided to u the FASB’s standard as the starting point for its deliberations. As the first stage
of its project, the IASB is publishing in this discussion paper its preliminary views on the principal issues contained in SFAS 157.
The IASB plans to hold round-table meetings on this discussion paper in conjunction with the development of an exposure draft. Plea indicate in your respon to this Invitation to Comment if you are interested in taking part in a round-table meeting. Plea note that, becau of timing and space constraints, not all of tho indicating an interest may be able to take part.
The IASB will consider respons to this Invitation to Comment and the related round-table discussions in developing an exposure draft of an IFRS on fair value measurement. The exposure draft will be prepared specifically for application to IFRSs. Although provisions of SFAS 157 may be ud in the preparation of an exposure draft, they may be reworded or altered to be consistent with other IFRSs and to reflect the decisions of the IASB. The IASB plans to publish an exposure draft by early 2008.
In November 2005 the IASB published for comment a discussion paper, Measurement Bas for Financial Accounting –Measurement on Initial Recognition, written by the staff of the Canadian Accounting Standards Board. Although that paper contained a discussion of fair value, its primary pu
rpo was to discuss which measurement attributes were appropriate for initial recognition. That paper is part of the ongoing Conceptual Framework project that eks to establish, among other things, a framework for measurement in financial reporting. Becau of the different scope and intent of that paper, it is not discusd in this discussion paper. However, comments on that discussion paper relating to the measurement of fair value will be considered in the development of the exposure draft of an IFRS on fair value measurement as well as in the Conceptual Framework project. Issue 1. SFAS 157 and fair value measurement guidance in current IFRSs儿童创意手工>榴莲的原产地
写母亲的作文 IFRSs require some asts, liabilities and equity instruments to be measured at fair value in some circumstances.
However, guidance on measuring fair value is disperd throughout IFRSs and is not always consistent. The IASB believes that establishing a single source of guidance for all fair value measurements required by IFRSs will both simplify IFRSs and improve the quality of fair value information included in financial reports. A conci definition of fair value combined with
consistent guidance that applies to all fair value measurements would more clearly communicate the objective of fair value measurement and eliminate the need for constituents to consider guidance disperd throughout IFRSs.
The IASB emphasis that the Fair Value Measurements project is not a means of expanding the u of fair value in financial reporting. Rather, the objective of the project is to codify, clarify and simplify existing guidance that is disperd widely in IFRSs. However, in order to establish a single standard that provides uniform guidance for all fair value measurements required by IFRSs, amendments will need to be made to the existing guidance. As discusd further in Issue 2, the amendments might change how fair value is measured in some standards and how the requirements are interpreted and applied.
In some IFRSs the IASB (or its predecessor body) consciously included measurement guidance that results in a measurement that is treated as if it were fair value even though the guidance is not consistent with the fair value measurement objective. For example, paragraph B16 of IFRS 3 Business Combinations provides guidance that is inconsistent with the fair value measurement objective for items acquired in a business combination such as tax asts, tax liabilities and net employee benefit asts or liabilities for defined benefit plans. Furthermore, some IFRSs contain measurement reliability criteria. For example, IAS 16 Property, Plant and Equipment permits the revaluation model to be ud only if fair value can be measured reliably This project will not change any of that guidance. Rather, that guidance will be considered project by project. However, the IAS
B plans to u the Fair Value Measurements project to establish guidance where there currently is none, such as in IAS 17 Leas, as well as to eliminate inconsistent guidance that does not clearly articulate a single measurement objective.
Becau SFAS 157 establishes a single source of guidance and a single objective that can be applied to all fair value measurements, the IASB has reached the preliminary view that SFAS 157 is an improvement on the disparate guidance in IFRSs. However, as discusd in more detail below, the IASB has not reached preliminary views on all provisions of SFAS 157.Issue 2. Differences between the definitions of fair value in SFAS 157 and in IFRSs
Paragraph 5 of SFAS 157 defines fair value as ‘the price that would be received to ll an ast or paid to transfer a liability in an orderly transaction between market participants at the measurement date.’ Bycomparison, fair value is generally defined in IFRSs as ‘the amount for which an ast could be exchanged, or a liability ttled, between knowledgeable, willing parties in an arm’s length transaction’ (withsome slight variations in wording in different standards). Thedefinition in SFAS 157 differs from the definition in IFRSs in three important ways:
(a)The definition in SFAS 157 is explicitly an exit (lling)price. Thedefinition in IFRSs is neither explicitly an exit price nor an entry (buying) price.
(b)The definition in SFAS 157 explicitly refers to market participants. The definition in IFRSs refers to knowledgeable, willing parties in an arm’s length transaction.
(c)For liabilities, the definition of fair value in SFAS 157 rests on the notion that the liability is transferred(the liability to the counterparty continues; it is not ttled with the counterparty). The definition in IFRSs refers to the amount at which a liability
could be ttled between knowledgeable, willing parties in an arm’s length transaction.
The differences are discusd in more detail below.Issue 2A. Exit price measurement objective
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The Basis for Conclusions of SFAS 157 includes the following discussion:
C26The transaction to ll the ast or transfer the liability is a hypothetical transaction at the measurement date, considered from the perspective of a market participant that holds the ast or owes the liability. Therefore, the objective of a fair value measurement is to determine the price that would be received for the ast or paid to transfer the liability at the measurement date, that is, an exit price. The Board [FASB] concluded that an exit price objective is appropriate becau it embodies current expectations about the future inflows associated with the ast and the future outfl
ows associated with the liability from the perspective of market participants. The emphasis on inflows and outflows is consistent with the definitions of asts and liabilities in FASB Concepts Statement No. 6, Elements of Financial INVITATION TO COMMENT Statements. Paragraph25 of Concepts Statement 6 defines asts in terms of future economic benefits (future inflows). Paragraph 35 of Concepts Statement 6 defines liabilities in terms of future sacrifices of economic benefits(future outflows).
Paragraph 49 of the IASB’s Framework for the Preparation and Prentation of Financial Statements similarly defines asts and liabilities in terms of inflows and outflows of economic benefits. The majority of IASB members believe that a fair value measurement with an exit price objective is consistent with the definitions and is appropriate becau it reflects current market-bad expectations of flows of economic benefit into or out of the entity.
防诈骗绘画 Other IASB members agree with this view, but in their view an entry price also reflects current market-bad expectations of flows of economic benefit into or out of the entity. Therefore, they suggest replacing the term ‘fair value’ with
terms that are more descriptive of the measurement attribute, such as ‘current entry price’ or ‘current exit price’.
An entry price measurement objective would differ from the exit price objective in SFAS 157 in that it would be defined as the price that would be paid to acquire an ast or received to assume a liability in an orderly transaction between market participants at the measurement date. Some members of the IASB are of the view that an entry price and an exit price would be the same amount in the same market, assuming that transaction costs are excluded. However, an entity might buy an ast or assume a liability in one market and ll that same ast or transfer that same liability (without modification or repackaging)in another market. In such circumstances, the exit price in SFAS 157 would be likely to differ from the entry price.想你们
Some fair value measurements required by IFRSs might not be consistent with an exit price measurement objective. In particular, the IASB obrves that this might be the ca when fair value is required on initial recognition, such as in:
(a)IFRS 3, (b)IAS 17 for the initial recognition of asts and liabilities by a le under a finance lea, and(c)IAS 39 Financial Instruments: Recognition and Measurement for the initial recognition of some financial asts and financial liabilities.北京天坛图片
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In developing an exposure draft, the IASB may propo a revid definition of fair value. If so, it wil
l complete a standard-by-standard review of fair value measurements required in IFRSs to asss whether each standard’s intended measurement objective is consistent with the propod definition. If the IASB concludes that the intended measurement objective in a particular standard is inconsistent with the propod definition of fair value, either that standard will be excluded from the scope of the exposure draft or the intended measurement objective will be restated using a term other than fair value (such as ‘current entry value’ ). To assist in its review, the IASB would like to understand how the fair value measurement guidance in IFRSs is currently applied in practice. It therefore requests respondents to identify tho fair value measurements in IFRSs for which practice differs from the fair value measurement objective in SFAS 157.
Issue 2B. Market participant view
SFAS 157 emphasis that a fair value measurement is a market-badmeasurement, not an entity-specific measurement. Therefore, a fairvalue measurement should be bad on the assumptions that marketparticipants would u in pricing the ast or liability. Furthermore, evenwhen there is limited or no obrvable market activity, the objective ofthe fair value measurement remains the same: to determine the price
that would be received to ll an ast or be paid to transfer a liability inan orderly transaction between market participants at the measurementdate, regardless of the entity’s intention or ability to ll the ast ortransfer the liability at that date.
Paragraph 10 of SFAS 157 defines market participants as buyers andllers in the principal (or most advantageous) market for the ast orliabi l i t y w h o a r e : / p >
