英國(guó)會(huì)計(jì)準(zhǔn)則課堂演講

1、 英國(guó)，全稱大不列顛及北愛爾蘭聯(lián)合王國(guó)（The United Kingdom of Great Britain and Northern Ireland），本土位于歐洲大陸西北面的不列顛群島，被北海、英吉利海峽、凱爾特海、愛爾蘭海和大西洋包圍。其是由大不列顛島上的英格蘭、威爾士和蘇格蘭，愛爾蘭島東北部的北愛爾蘭以及一系列附屬島嶼共同組成的一個(gè)西歐島國(guó)。除本土之外，其還擁有十四個(gè)海外領(lǐng)地1 ，總?cè)丝诔^6400萬，以英格蘭人為主體民族。 在兩次世界大戰(zhàn)中都取得了勝利，但國(guó)力嚴(yán)重受損。到20世紀(jì)下半葉大英帝國(guó)解體，資本主義世界霸主的地位被美國(guó)取代。不過，現(xiàn)在英國(guó)仍是一個(gè)在世界范圍內(nèi)有相當(dāng)影響力的大

2、國(guó) 。 1688年的光榮革命確立英國(guó)君主立憲政體，英國(guó)是世界上第一個(gè)工業(yè)化國(guó)家，首先完成工業(yè)革命，國(guó)力迅速壯大。18世紀(jì)至20世紀(jì)初期英國(guó)統(tǒng)治的領(lǐng)土跨越全球七大洲，是當(dāng)時(shí)世界上最強(qiáng)大的國(guó)家，號(hào)稱日不落帝國(guó)。 泰晤士河 River Thames倫敦塔橋 Tower Bridge 威斯敏斯特宮 Palace of Westminster 白金漢宮 Buckingham Palace 英國(guó)是世界上最早創(chuàng)立會(huì)計(jì)師制度的國(guó)家，早在1854年蘇格蘭特許會(huì)計(jì)師協(xié)會(huì)（ICAS）便在英國(guó)蘇格蘭的愛丁堡市創(chuàng)立。 除此之外，英國(guó)的會(huì)計(jì)師專業(yè)發(fā)展亦是全球最發(fā)達(dá)的地區(qū)。由于英國(guó)政府采用會(huì)計(jì)師專業(yè)團(tuán)體多元競(jìng)爭(zhēng)的特色，促使

3、在英國(guó)境內(nèi)出現(xiàn)了世界上兩大會(huì)計(jì)師公會(huì)。這包括歐洲最大的會(huì)計(jì)師公會(huì) - 英格蘭及威爾士特許會(huì)計(jì)師協(xié)會(huì)（ICAEW），及世界上規(guī)模最大之一和最為國(guó)際化的會(huì)計(jì)師公會(huì) - 特許公認(rèn)會(huì)計(jì)師公會(huì)（ACCA）。 BackgroudBackgroudAccounting in the United Kingdom developed as an independent discipline,pragmatically responding to the needs and practices of business. It now still allowed accountants considerable

4、felxibility in the application of professional judgment.the EU Directives - the most important source of development in company law since the 1970sThe United Kindom was the first country to develop an accountancy profession.Professional accounting thinking and practice were exported to Australia, Ca

5、nada, the United States,and other former British pessessions. pragmatically:實(shí)用主義地 20世紀(jì)是“會(huì)計(jì)規(guī)范的世紀(jì)”（亨德里克森語）。自20世紀(jì)30年代美國(guó)率先制定會(huì)計(jì)準(zhǔn)則以來，英國(guó)、加拿大、澳大利亞、新西蘭等英語國(guó)家相繼制定了會(huì)計(jì)準(zhǔn)則；1973年國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)（IASC，現(xiàn)已改為IASB）成立，共發(fā)布了41項(xiàng)國(guó)際會(huì)計(jì)準(zhǔn)則；許多發(fā)展中國(guó)家（包括我國(guó)）也陸續(xù)加入了制定會(huì)計(jì)準(zhǔn)則的行列；近年來，一些大陸法系國(guó)家（如德國(guó)、法國(guó)等）也相繼成立了會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)，開始制定本國(guó)的會(huì)計(jì)準(zhǔn)則。一時(shí)間，會(huì)計(jì)準(zhǔn)則的影響風(fēng)靡整個(gè)世界，會(huì)計(jì)

6、準(zhǔn)則已成為適應(yīng)市場(chǎng)經(jīng)濟(jì)和資本市場(chǎng)發(fā)展、促進(jìn)國(guó)際資本流動(dòng)的一種最有效的會(huì)計(jì)規(guī)范形式。背景cataloguecatalogue1Accounting Regulationg & Accounting Regulationg & Enforcement Enforcement 2 Financial ReportingFinancial Reporting3 Accounting MeasurementsAccounting MeasurementsTow major sources of financial accounting panies law-公司法.accouting p

7、rofession-職業(yè)會(huì)計(jì)Activities of companies are broadly governed by statues called companies acts.It have been updated,extended,and consolidated through the years.eg:adding statutory rules; sets out five basic accounting principles: .revenues and expenses are matched on an accrual basis .Individual asset

8、and liability items are valued separately .The principle of conservatism is applied .Consistent application of accounting policies from year to year is required .The going concern principle is applicable to the entity being accounted forstatutory rules：法定條例 Companies Act 1985It requires the consolid

9、ation of financial statements.The legal stipulations are general and allow considerable flexibility in case-by-case applications.It enacted legal sanctions for companies that do not comply with accounting standards. eg:consolidation of financial statement：財(cái)務(wù)合并報(bào)表legal stipulations：法律規(guī)約 CCAB Consultat

10、ive Committee of Accountancy BodiesICAEW the Institute of Chartered Accountants in England and WalesICAS the Institute of Chartered Accountants of ScotlandICAI the Institute of Chartered Accountants in IrelandACCA the Association of Chartered Certified AccountantsCIMA the Chartered Institute of Mana

11、gement AccountantsCIPFA the Chartered Institute of Public Finance and Accountancy 1970年，ICAEW發(fā)表了一份題為“20世紀(jì)70年代會(huì)計(jì)準(zhǔn)則意向書”的文件，提出了增強(qiáng)會(huì)計(jì)實(shí)務(wù)統(tǒng)一性、制定會(huì)計(jì)準(zhǔn)則的目標(biāo)。同時(shí)，作為該意向書的結(jié)果，ICAEW首次在 1970年建立了“會(huì)計(jì)準(zhǔn)則籌劃委員會(huì)”（ASSC），以推動(dòng)會(huì)計(jì)準(zhǔn)則的制定工作。從1970年到1976年，英國(guó)另外五個(gè)會(huì)計(jì)職業(yè)團(tuán)結(jié)陸續(xù)加入了 ASSC的組織，ASSC獲得了一次改組。1976年，英國(guó)六大會(huì)計(jì)職業(yè)團(tuán)體聯(lián)合成立了“會(huì)計(jì)團(tuán)體咨詢委員會(huì)”（CCAB），并將改組后

12、的ASSC改名為 “會(huì)計(jì)準(zhǔn)則委員會(huì)”（ASC）。從此以后，由ASC正式開始制定英國(guó)的會(huì)計(jì)準(zhǔn)則。在ASC與CCAB的關(guān)系上，首先由ASC制定會(huì)計(jì)準(zhǔn)則的草案，然后提交 CCAB理事會(huì)進(jìn)行討論。因此，ASC的會(huì)計(jì)準(zhǔn)則草案必須經(jīng)CCAB批準(zhǔn)后才能正式實(shí)施。 ASC在制定會(huì)計(jì)準(zhǔn)則方面作了相當(dāng)大的努力，它所發(fā)布的會(huì)計(jì)準(zhǔn)則稱為“標(biāo)準(zhǔn)會(huì)計(jì)實(shí)務(wù)公告”（SSAP）。ASC從1976年成立起到1990年被新的會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)ASB取代為止，15年間共發(fā)布了25項(xiàng)SSAP.至今，一部分SSAP仍在被采用。DEFECTS:. Difficult to ensure the compliance of standards

13、. Lack of conceptual framework. Allow for the possibility of different accounting methods.Only pay attention to the principles of general nature but ignore the detailed operating procedures.Standard setting time is too long.Small companies are difficult to meet the requirements of standardsCompanies

14、 Act 1989: created a new FRC to overseeing its three offshoots: ASB(replaced the ASC), UITF and a Financial Reporting Review Panel. overseeing:監(jiān)督 FRC an independent body ASB issue accountingstandards &FRSs guided by FREDs UITF (緊急問題工作小組)respond quickly to new problems and issue calrifications of

15、 other accounting standards and regulations estabilishAuditing Standards were designed to strengthen the accounting and audit professionBefore 2000: .just small limited liability companies must be audited .only members of first four which the six accountancy bodies listed are allow to sign audit rep

16、orts 2000: CCAB is in charge of the auditing standards Accounting Foundation was set up to regulate and oversee FRC : transform to APB 2003: Accounting Foundation was dissolved POB : oversees AIU Finally: AADB was established Auditing Standards：審計(jì)準(zhǔn)則 Financial ReportingFinancial statements generally

17、include: .Directors report .Profit and loss account and balance sheet .Cash flow statement .Statement of total recognized gains and losses .Statement of accounting policies .Notes referenced in the financial statements .Auditors report董事會(huì)報(bào)告書利潤(rùn)表和資產(chǎn)負(fù)債表現(xiàn)金流量表全部已確認(rèn)利得和損益表會(huì)計(jì)政策聲明財(cái)務(wù)報(bào)表附注審計(jì)報(bào)告Listed companies m

18、ust include:1.a statement on corporate governance with disclosures on directors remuneration, audit committees and internal controls, and a declaration that the company is a going concern.2.report on social and environmental matters3.consolidated financial statements4.haif-year interm reports(the Lo

19、ndon Stock Exchange required)5.basic and diluted earnings per shareSmall and medium-sized companies are exempt from many financial reporting obligations.disclosures ：披露Features1.The True and Fair View is Oerriding 真實(shí)和公允的要求至高無上2.Accounting concept clear and explicit 會(huì)計(jì)概念清晰和明確3.Attach importance to th

20、e legal environment 重視法律環(huán)境的制約4.A coordinated effort with the requirements of the international accounting standards 努力與國(guó)際會(huì)計(jì)準(zhǔn)則的要求進(jìn)行協(xié)調(diào)5.Gradually influenced by the European Union 漸受“歐盟”的影響Accounting Measurementsallow acquisiton & merger methodsGoodwill is calculated as the difference between the f

21、air value of the consideration paid and the fair value of the net assets acquired.Future operating losses and reorganization costs cannot be considered in the calculation of good will,but must be reflected in post-acquisition income.Goodwill is capitalized and amortized over 20 years or less, if it

22、is subject to an annual impairment reveiw, it may continues to another longer period.acquisiton & merger:合并goodwill:商譽(yù)amortized:分期償還Research expenditures are written off in the year of the expenditure, and development costs may be deferred under specific circumstances.Leases that transfer the ri

23、sks and rewards of ownership to the lessee are capitalized and the lease obligation is shown as a liability.The costs of providing pensions must be recognized systematically and rationally.Contingent losses are accured when they are probably and can be setimated with reasonable accuracy.Deferred tax

24、es are calculated on timing differences.Long-term deferred tax balaces may be valued at discounted present value.Research expenditures:研發(fā)支出 evelopment costs:開發(fā)成本 Leases:租賃 lessee:承租人lease obligation: 租賃負(fù)債 liability:負(fù)債 Contingent losses:或有損失 Deferred taxes:遞延稅金Long-term deferred tax balaces:長(zhǎng)期遞延所得稅資產(chǎn)

25、 Summary of Significant Accounting Practices in the United KindomBusiness combinations purchase or pollingPurchaseGoodwillCapitalize and amortizeAssociatesEquity method Asset valuationHistorical cost & fair valueDepreciation chargesEconomic basedLIFO inventory valuationNot permittedProbable lossesAccruedFinance leasesCapitalizesDeferred taxesAccruedReserves for income smootingSomeNow, all U.K public companies will continue to apply full IFRS. Other companies, other than those classified as small,would use IFRS for SMEs or full IFRS. Small companies would use U.K Financial