簡介：同濟大學碩士學位論文國際會計準則對我國壽險公司資本投資的影響姓名曹怡玲申請學位級別碩士專業(yè)企業(yè)管理指導教師張慶洪王海艷20060601ABSTRACTABSTRACTWITHOUTACONSOLIDATEDFINANCIALREPORTINGSYSTEM，THEINSURANCECOMPANIESOPERATINGINTERNATIONALLYARECONFRONTEDWITHARANGEOFNATIONALACCOUNTINGSTANDARDSTHEUSERSOFTHEACCOUNTINGSHEETSCANNOTUNDERSTANDTHEOPERATINGSITUATION，LETALONETHEINTERNATIONALCOMPARISONOFINSURANCECOMPANIESINDIFFERENTCOUNTRIESTHEINTERNATIONALACCOUNTINGSTANDARDSBOARDIASBHASDEVELOPEDAFRAMEWORKOFACCOUNTINGRULESKNOWNASTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRS，WHICHISNOWEMERGINGASAVIABLEBASISFORINTERNATIONALALIGNMENTTHEINSURANCEBUSINESSIS，BYITSVERYNATURE，AHIGHLYCOMPLEXBUSINESSTHETASKOFESTABLISHINGASPECIFICFRAMEWORKISFULFILLEDWITLLIFRS4INSURANCECONTACTAFTERTHEIPOOFCHINALIFEUNDPING’ANINHONONGANDUSAMANYOTHERLIFEINSURANCECOMPANIESINCHINAAREPREPARINGFORLISTINGHENCE，THEADOPTIONOFINTERNATIONALCOMPARABLE，UNDERSTANDABLEACCOUNTINGSYSTEMASIAS／IFRSANDTHESTANDARDIZATIONOFINFORMATIONPROCESSAREOFGREATIMPORTANCEANDFEASIBLEALTHOU曲THEIMPACTOFIAS／IFRSOIILIFEINSURERSISGREATANDTHEREARESOMANYISSUESTOBEDISCUSSED，THISESSAYCHOSETHECAPITALINVESTMENTTODEEPDIVEINTHISPAPERFROMTHEVIEWPOINTOFINSURERSIASFLFRSREQUIRESTHEPRINCIPLESOFFAIRVALUETOINSTANCEASSETS＆LIABILITIESANDREDEFINESTHECONCEPTIONOF“INSURANCECONTACT”THECHANGESINVALUATIONOFINSURERS’ASSETSWITHFAIRVALUEANDDISCLOSUREOFNECESSARYINFORMATIONWILLDRIVETHEINSURERSTOPAYMOREATTENTIONTOTHEPORTFOLIOOFTHEIRINVESTMENTTHEREARESEVERALSTEPSINSURERSMAYTAKETOREDUCETHEVOLATILITYANDAVOIDNEGATIVEASSESSMENTSBYFINANCIALMANETPARTICIPANTSONTHEBASISOFANNUALREPORTPING’ANIN2004AND2005THEIMPACTOFIASBFRSONINVESTMENTISSHOWNANDTHERELEVANTPROPOSALSAREGIVENTOCHANGETHEINVESTMENTSTRATEGIESKEYWORDSIAS／IFRS，CAPITALINVESTMENT，IJFCINSURERFAIRVALUEII

簡介：學校代號10532學號S04201020密級湖南大學碩士學位論文我國會計準則國際協(xié)調(diào)效果研究來自B股市場的經(jīng)驗證據(jù)堂焦生遺厶絲名揚塹昱匝壁名丞蟹整；型41注熬攫埴差璺焦；會讓堂瞳童些墨整會讓堂迨塞握童日塑；2QQ生4旦2￡旦迨室鳘整目翹；墊逝生5旦2Q旦簽整委雖會圭廑；王羲王數(shù)援我國會計準則國際協(xié)調(diào)效果研究來自B股市場的經(jīng)驗證據(jù)ABSTRACTACCOUNTINGISKNOWNAS“INTERNATIONALCOMMERCIALLANGUAGE”ITISAILIMPORTANTTOOLTOBRIDGETHEGAPBETWEENTHEDOMESTICMARKETANDINTERNATIONALMARKETAFTERCHINABECAMEAMEMBEROFWTOOURENTERPRISESARECLOSELYLINKEDWITHINTERNATIONALCAPITALMARKETINORDERTEDUCETHECOSTOFINVESTMENTANDFINANCINGTOIMPROVETHEINTERNATIONALCOMPARABILITYOFTHEACCOUNTINGINFORMATION，ANDTOENCOURAGEINTERNATIOHALCAPITALFLOWITISTIMEFORCHINATOCOMPLIANCEWITHINTERNATIONALSTANDARDSFORTHISREASONTHISPAPERANALYSESTHEDIFFERENCESBETWEENTHEACCOUNTINGSTANDARDSOFOURCOUNTRYANDTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRSTHISARTICLEISBASEDONINFORMATIONDISELOSUREOFBSHAREMARKETINCHINAANDTHEPROCESSOFINTERNATIONALHARMONIZATIONOFACCOUNTINGSTANDARDSINCHINA，ANDOTHERRESEARCHERS’RESEARCHFITERATUREANDPROVIDESADETAILEDANALYSISANDSTUDYTHEWHOLEARTICLEWILLBESPREADOUTINTWODIMENSIONS，INCLUDINGTHEDIFFERENCEBETWEENPROFITSAFTERTAXATIONOFTHEDUALANNNALREPORTSANDTHEVALUERELEVANCEOFTHEANNAALRE∞NSTHERESULTOFTHERESEARCHSHOWSTHATTHEPROFITVARIANCEHASN’TBEENDECREASINGREMARKABLYSINCE2001ACCOUNTINGREFORMANDDIFFERENCEISRELATIVELYGREATTOTHEEXECUTIONRESULTOFTHENEWACCOUNTINGSTANDARDSINEVERYYEARNEDATAOFACCOUNTINGEARNINGSPREPAREDUNDERINTERNATIONALFINANCIALREPONIⅡGSTANDARDSISN’TMORERELEVANTTHANTHATOFCHINESEGAAP111EPAPEROFFERSTHEREALISTICEVIDENCEFORTHEFUTUREDEVELOPMENTOFINTEMATIONALHARMONIZATIONOFACCOUNTINGSTANDARDSINCHINAKEYWORDSCHINESEACCOUNTINGSTANDARDS；INTERNATIONALFINANCIALREPORTINGSTANDARDSDIFFERENCEOFTHEDUALANNUALREPORTS；VALUERELEVANCEOFACCOUNTING11

簡介：摘要摘要本文從會計協(xié)調(diào)的本質(zhì)含義出發(fā)，即會計協(xié)調(diào)的根本目的在于提高會計信息質(zhì)量的可比性，并最終反映在財務(wù)會計報表金額的可比上提出從收益質(zhì)量的角度上評價我國會計準則的國際化協(xié)調(diào)效果，本文豐富了會計準則國際化協(xié)調(diào)效果的量化研究。本文研究的主要內(nèi)容包括我國會計準則國際化協(xié)調(diào)的內(nèi)涵及其現(xiàn)狀，然后闡述了會計協(xié)調(diào)測定的理論基礎(chǔ)和量化研究收益質(zhì)量的理論內(nèi)涵，評價及其評價指標的設(shè)計國際會計準則和中國會計準則具體條文的差異對收益質(zhì)量的影響國際會計準則和中國會計準則下收益質(zhì)量比較的實證檢驗。本文研究表明，從收益的現(xiàn)金保障能力和收益的可持續(xù)性上來看，我國會計準則己經(jīng)與國際會計準則實現(xiàn)了充分的協(xié)調(diào)，會計準則國際化協(xié)調(diào)的進程基本處于穩(wěn)定的狀態(tài)從收益的真實性來看，我國會計準則還沒有實現(xiàn)與國際會計準則的充分協(xié)調(diào)，但中國會計準則下報告的收益的真實性逐年向國際會計準則下報告的收益的真實性靠近，會計準則國際化協(xié)調(diào)的效果顯著。關(guān)鍵詞會計準則國際協(xié)調(diào)收益質(zhì)量南開大學學位論文版權(quán)使用授權(quán)書本人完全了解南開大學關(guān)于收集、保存、使用學位論文的規(guī)定，同意如下各項內(nèi)容按照學校要求提交學位論文的印刷本和電子版本學校有權(quán)保存學位論文的印刷本和電子版，并采用影印、縮印、掃描、數(shù)字化或其它手段保存論文學校有權(quán)提供目錄檢索以及提供本學位論文全文或者部分的閱覽服務(wù)學校有權(quán)按有關(guān)規(guī)定向國家有關(guān)部門或者機構(gòu)送交論文的復印件和電子版在不以贏利為目的的前提下，學校可以適當復制論文的部分或全部內(nèi)容用于學術(shù)活動。學位論文作者簽名毒韶泣衛(wèi)V落年又月3日經(jīng)指導教師同意，本學位論文屬于保密，在年解密后適用本授權(quán)書。指導教師簽名學位論文作者簽名解密時間年月日各密級的最長保密年限及書寫格式規(guī)定如下內(nèi)部5年最長5年，可少于5年秘密★10年最長10年，可少于10年機密20年最長20年，可少于20年

簡介：首都經(jīng)濟貿(mào)易大學碩士學位論文V873302論文題目資產(chǎn)減值會計準則的國際比較NLERNATIONALC0MPARSON0FACCOUNTINGSLANDARDSOFASSETSIMPAJRMENT學位類別專業(yè)類別培養(yǎng)單位作者姓名指導教師完成日期筐理堂金鹽堂金讓堂瞳達玉割位塞熬援三莖雯盍生叁旦ABSTRACTWESTEMACCOUNTINGNO唧SONASSETSJMPAIMENTHAVEDEVELOPEDF吣MELEMENTARYTOTHEADVANCEDSTAGE，ESPECIALLYTHEINTE巾ATIONAIACCOUNTINGSTANDARDSAILDTHEFINANCIALACCOUNTINGSTALLD甜DSHAVEDEVELOPEDRELATIVELYPERFECTLYANDA11ROUNDONASSETSIMPAIRMENTWHILEACCOUNTINGST明DARDSONASSETSIMPAIRFHENTINOURCOUNTRYARESTILLATPRIMARYSTAGE，NOTVERYPERFECTNOMATTERINTHETHEORETICALRESEARCHORINTHEPROCESSOFOPERATION，SESEARCHONTHETLLEORYANDPRACTICEPMBLEMSH骶REALISTICME卸INGSTHISTEXTCARRIESONTHEINTEMATIONAICOMPARISONOFACCOUNTINGOFASSETSIMPAIMLENT療OMFOLLOWINGRE印ECTSFIRSTPARTISFONVORDEXPLAINSTLLETHEPURPOSE柚DMEANINGOFTHISTEXT，CURRENTSITUATIONOFDOMESTICAILDINTEMATIONALRCSEARCH，RESEAFCHAPPROACH，TECHNOLOGJCALROUTEANDINNOVATION，A11DPMBLEMSAREREMAINEDTOSTUDYFILRTHERSECONDPARTDESCRIBESTHECONCEPTIONSOFACCOUNTINGOFASSETSIMPAI咖ENT，ANDTHEHJSTORYITDEVEL叩EDNATIONALLY鋤DINTEM砒IONALIYPRIMARYCONT朗TOFINTEM砒IONALACCOUNTINGSTANDARDS，F(xiàn)INANCIALACCOUNTINGSTANDARDSANDENTERPRISEACCOUNTINGST撲DARDSONASSETSIMPAIRNLENT，ANDTHEPRIMARYACCOUNTINGTREATMENTONASSETSIMPAI咖EMAREEXPLAINEDNETHIRDPANEXPOUNDSTHEA脅MATIONOFACCOUNTING0NASSETSIMPAINNENT，ESPECJALLYDISCUSSCSTHEAMMLATIONTIME，A幣RMATIONSTANDARDSA11DA歷RMATIONMEANSTHISPANANAIYSESDI脯RENCESOFTLLEINTEMATIONAIFINANCIALACCOUNTINGSTANDARDS趼DENTEIPRISEACCOUNTINGSTALLDARDSONAM衄ATIONOFASSETSIMPAIMENTTHEFOURTLIPARTINTRODUCESTHEMEASUREMENTOFACCOUNTINGINASSETSIMPAI玎NEM，ESPECIALLYDESCRIBES廿LEMEASLLREM朗TSTAILDARD，MEASUREMENTME孤SAND他SUMPTIONTHE6FTHPARTEXPLAINSTLLEREVEALOFACCOUNTINGINASSETSIMPAI肌ENT，ANALYSESTHEPROBLEMSEXISTEDINACCOUNTINGPRACTICEONRCVEALOFASSETSIMPAIRRNENTINOURCOUNTRYTHESIXTHPARTAILALYSESPROBLEMSANDDI伍CUITIESTHATACCOU】1TINGOFASSETSIMPAIMLENTOFOURCOUN扛YMAYF她E，礬DPUTSFONVARDT11EME嬲URES曲OUTPERFECTINGTLEACCOUNTINGNOFIILSOFASSETSIMPAI咖EILTINOURCOUNT珥KE啊OIDSASSETIMPAIRMENT，INTEMATIONALACCOUNTINGST肌DARDS，F(xiàn)INANCIALACCOUNTINGSTATLDARDS，ENTERPRISEACCOUNTINGSTAIIDARDSIL

簡介：碩士學位論文投資性房地產(chǎn)會計準則的比較研究葉宏指導教師張力上年級至QQ生級直』巫班中國成都西南財經(jīng)大學論文第一部分是前言J蛋付支F≥選題的依據(jù)、意義進行了分析強淵利用艦范性的1；怍力法，通過對比分忻宋FIJF究投資性房地產(chǎn)會汁準L【J在介紹文章結(jié)構(gòu)和1；作膛路的司寸，為J’讓讀者更女|F地理解文中的內(nèi)容，本部分對比較對象的選擇理由及所涉及的基礎(chǔ)性概念進行R說明。第二部分是論文的第一章“投資性房地產(chǎn)會計準則的制定”。本部分首先對國外投資性房地產(chǎn)會計準則的制定情況作了介紹，對我國目前投資性房地產(chǎn)的狀況及會計處理進行了分析評價。分析了我國頒布投資性房地產(chǎn)會計準則的意義體現(xiàn)了我國企業(yè)會計準則為投資者和社會公眾提供決策有用會計信息的理念，體現(xiàn)了與國際會計慣例的趨同，完善了我國的會計準則，對提高會計信息質(zhì)量特征，建立高質(zhì)量的會計準則體系有重要的意義。第三部分是論文的第二章“投資性房地產(chǎn)會計準則的理論依據(jù)與特點”。本部分對制定投資性房地產(chǎn)會計準則的會計目標理論、相關(guān)性原則、可比性原則、重要性原則等理論依據(jù)進行了論述，對我國投資性房地產(chǎn)會計準則的基本特點進行了分析。第四部分是論文的第三章“中外投資性房地產(chǎn)會計準則的比較”。本部分是文章的重點，主要對我國投資性房地產(chǎn)會計準則與國際會計準則IAS40、英國會計準則SSAPL9和香港會計準則SSAPL3、澳大利亞會計準則AASBL40的投資洼房地產(chǎn)的定義、準則內(nèi)容、確認、計量、轉(zhuǎn)換、處置、披露等方面進行具體的比較，分析它們之間存在的差異。在投資性房地產(chǎn)的定義方面，我國投資性房地產(chǎn)會計準則中關(guān)于投資性房地產(chǎn)的定義和范圍的規(guī)定相對比較簡單，IAS40采用列舉的方式對投資性房地產(chǎn)的范圍作了詳細的規(guī)定。在范圍上，我國投資性房地產(chǎn)會計準則強調(diào)了投資性房地產(chǎn)應(yīng)當能夠單獨計量和出售，這一點在其他國家準則中是沒有單獨加以列示和強調(diào)的。從投資性房地產(chǎn)準則的內(nèi)容來看，IAS40體系全面，內(nèi)容詳盡，而我國準則比較簡略。我國投資性房地產(chǎn)中的土地是指土地使用權(quán)，而非土地所有權(quán)。另外，在租賃資產(chǎn)的劃分、資產(chǎn)的轉(zhuǎn)換、對未確定

簡介：華中科技大學碩士學位論文新企業(yè)會計準則中公允價值對上市公司和投資者的影響姓名陸念慶申請學位級別碩士專業(yè)工商管理指導教師王詩才20061025華中科技大學碩士學位論文ABSTRACTNEWENTERPRISEACCOUNTINGSTANDARDSPROMULGATINGITHAVENODOUBTTHATITWILLBRINGTHEPROFOUNDINFLUENCETOTHECOMPANY‘SFINANCIALPRACTICEFAIRVALUEPROMOTINGISTHEQUITEIMPORTANTADJUSTMENTCONTENTINTHENEWENTERPRISEACCOUNTINGSTANDARDSALONGWITHTHEMARKETECONOMYANDTHEKNOWLEDGEECONOMYFURTHERDEVELOPMENTASWELLASEACHKINDOFFINANCIALTOOLANDTHEPRODUCTAPPEARANCE，THEFAIRVALUEWILLBETHEMOREANDMOREWIDESPREADUTILIZATIONTHELISTEDCOMPANYANDITSBENEFITRELATED，ESPECIALLYTHEGENERALSTOCKMARKETINVESTOREXTREMELYURGENTLYHOPETOUNDERSTANDTHEINFLUENCEWHICHFAIRVALUEBRINGSTOTHELISTEDCOMPANYTHISPAPERFIRSTINTRODUCESTHEBASICCONCEPTOFFAIRVALUEREVIEWSTHERESEARCHESCONDITIONSABOARDITANALYZESTHERECENTCONDITIONSOFFAIRVALUEINCHINATHENTHISPAPERINTRODUCESTHECONTENTRELATEDTOTHEFAIRVALUEINTHENEWENTERPRISEACCOUNTINGSTANDARDSCOMPREHENSIVELYBASEONABOVEFROMANINVESTORANGLEANALYZESTHECHANGESFORTHECOMPANYWHENFAIRVALUEUSESINTHENEWSTANDARDS，RELATEDTOTHESTOCKMARKETANDTHELISTEDCOMPANYATRESENTATTEMPTSTHROUGHTHERESEARCHOFFAIRVALUEINTHENEWENTERPRISEACCOUNTINGSTANDARDS，PROMULGATESTHEINFLUENCEOFFAIRVALUEFORTHELISTEDCOMPANYANDINVESTORATTHESAMETIMEREMINDSTHEINVESTORTHESESHOULDBEPAYATTENTIONHISTORICALCOSTANDFAIRVALUEFAIRVALUEANDTHEMARKETPRICEANDTHELIMITRELATEDTOTHEUSEOFFAIRVALUEINTHENEWACCOUNTINGSTANDARDSFINALLYTHISPAPERUNIFIESTHEACTUALSITUATIONINOURCOUNTRYECONOMICSOCIETYDISCUSSESTHEPROBLEMSLIESINOURCOUNTRYABOUTFAIRVALUEINTHEPRESENTSTAGEPROPOSESSOMEMEASURESANDSUGGESTIONSESTABLISHTHESTANDARDGOVERNEDSTRUCTUREINTHECOMPANYENHANCEACCOUNTINGPERSONNEL’SSERVICEQUALITY，STRENGTHENSUPERVISINGANDMANAGINGTHECONSUMMATIONCORRELATIONLAWSYSTEMAND50ONKEYWORDSNEWENTERPRISEACCOUNTINGSTANDARDSFAIRVALUELISTEDCOMPANYINVESTOR

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