原則導(dǎo)向會計(jì)準(zhǔn)則外文翻譯文獻(xiàn)

原則導(dǎo)向會計(jì)準(zhǔn)則外文翻譯文獻(xiàn)PAGEPAGE1原則導(dǎo)向會計(jì)準(zhǔn)則外文翻譯文獻(xiàn)原則導(dǎo)向會計(jì)準(zhǔn)則外文翻譯文獻(xiàn)(文檔含英文原文和中文翻譯)原則導(dǎo)向會計(jì)準(zhǔn)則的定義從近期的企業(yè)丑聞引起的一個關(guān)鍵問題是，美國的會計(jì)準(zhǔn)則已經(jīng)成為規(guī)則導(dǎo)向，規(guī)則導(dǎo)向的會計(jì)準(zhǔn)則充滿著試圖解決盡可能多的潛在的突發(fā)事件的具體細(xì)節(jié)。這使得標(biāo)準(zhǔn)更長和更復(fù)雜的，并導(dǎo)致任意標(biāo)準(zhǔn)的會計(jì)處理方法，這允許公司結(jié)構(gòu)交易規(guī)避不利的報(bào)告。此外，對規(guī)則導(dǎo)向會計(jì)準(zhǔn)則的尋求將對專業(yè)判斷的標(biāo)準(zhǔn)從對會計(jì)處理的思考轉(zhuǎn)向關(guān)注規(guī)則。規(guī)則導(dǎo)向和原則導(dǎo)向的對比簡單地說，原則導(dǎo)向的會計(jì)準(zhǔn)則為會計(jì)人員提供了一個基礎(chǔ)而不是遵循一個詳細(xì)的規(guī)則列表。在向國際財(cái)務(wù)執(zhí)行官，羅伯特赫茲，F(xiàn)ASB主席，說明如下：原則導(dǎo)向的方法一開始在學(xué)科領(lǐng)域奠定了財(cái)務(wù)報(bào)告的重要性，并提供指導(dǎo)，解釋目的和舉出有關(guān)的一些常見的例子。雖然規(guī)則有時(shí)是不可避免的，我們的目的不是要力求為每一個可能的情況下提供具體的指導(dǎo)或規(guī)則。相反，如果有疑問，讀者回到原則。會計(jì)準(zhǔn)則是一個原則為基礎(chǔ)的系統(tǒng)，至少在最初設(shè)立的時(shí)候是這樣的。從本質(zhì)上講，對財(cái)務(wù)會計(jì)概念的陳述為建立標(biāo)準(zhǔn)提供了一個路線圖。當(dāng)用具體的標(biāo)準(zhǔn)來考慮時(shí)問題出現(xiàn)了。美國財(cái)務(wù)會計(jì)準(zhǔn)則委員會成員凱瑟琳解釋說，一個重要的財(cái)務(wù)會計(jì)概念是會計(jì)信息對決策者有用，有幫助。這意味著，會計(jì)信息應(yīng)該是相關(guān)的，可靠的，在報(bào)告期間和實(shí)體可比。如果唯一的要求是會計(jì)信息是相關(guān)的，可靠的，那么公司能采用報(bào)告方法去最好地反映財(cái)務(wù)狀況。但這會導(dǎo)致投資者無法在公司之間進(jìn)行對比，也不能對不同的報(bào)告期進(jìn)行對比。出現(xiàn)問題時(shí)，會計(jì)標(biāo)準(zhǔn)制定者面對一個艱巨的任務(wù)，確定詳細(xì)的指導(dǎo)適當(dāng)?shù)乃揭栽谪?cái)務(wù)報(bào)表中獲得足夠的相似性和一致性的困難的任務(wù)。為了增加的相似性和一致性，原則導(dǎo)向的會計(jì)準(zhǔn)則經(jīng)常變成了規(guī)則導(dǎo)向的會計(jì)準(zhǔn)則。這個過程的一個例子是在會計(jì)準(zhǔn)則第一百三十三條（衍生工具和套期保值會計(jì)）得以證明，它要求所有的金融工具以公允價(jià)值計(jì)量。這個準(zhǔn)則中存在的一個根本問題就是對衍生工具的定義。會計(jì)準(zhǔn)則第一百三十三條中有三段來解釋衍生工具。FASB收到很多關(guān)于衍生工具的質(zhì)疑，衍生品實(shí)施小組發(fā)布了至少二十二個關(guān)于定義問題的澄清。進(jìn)一步的問題是如何衡量一個確定的衍生工具的公允價(jià)值。如果對這個問題不提供指導(dǎo)，公允價(jià)值的許多計(jì)量措施可能是合理的：買入價(jià)，賣出價(jià)，或平均的買入價(jià)和賣出價(jià)。因此，一個規(guī)則被添加到明確公允價(jià)值的確定應(yīng)如何。因此，一個要求金融工具以公允價(jià)值計(jì)量原則成為復(fù)雜的規(guī)定和允許公司調(diào)整合同以達(dá)到有利的會計(jì)報(bào)告的例外。原則導(dǎo)向的會計(jì)準(zhǔn)則的優(yōu)點(diǎn)和缺點(diǎn)什么是原則導(dǎo)向會計(jì)準(zhǔn)則的優(yōu)缺點(diǎn)？也許原則導(dǎo)向的會計(jì)準(zhǔn)則的主要優(yōu)勢是在其廣泛的指導(dǎo)方針，可以適用于許多情況。廣泛的原則可以避免為達(dá)到目的特別制定的合同的具體要求有關(guān)的陷阱。一項(xiàng)由美國財(cái)務(wù)會計(jì)準(zhǔn)則委員會進(jìn)行的研究發(fā)現(xiàn)的證據(jù)表明，管理人員故意試圖結(jié)構(gòu)租賃為經(jīng)營租賃，避免產(chǎn)生額外的責(zé)任。提供原則導(dǎo)向的會計(jì)準(zhǔn)則可能會提高財(cái)務(wù)報(bào)表的真實(shí)性。此外，原則導(dǎo)向的會計(jì)準(zhǔn)則允許會計(jì)人員用會計(jì)職業(yè)判斷評估交易的實(shí)質(zhì)。這個方法是和在規(guī)則導(dǎo)向的會計(jì)準(zhǔn)則中很常見的方法在本質(zhì)上存在區(qū)別。FASB主席羅伯特赫茲表示，他認(rèn)為如果會計(jì)人員需要使用他們的職業(yè)判斷而不是依賴于詳細(xì)的準(zhǔn)則，那么財(cái)務(wù)報(bào)告的專業(yè)程度將會提高。原則導(dǎo)向的會計(jì)準(zhǔn)則的另一個優(yōu)勢為它將形成更簡單的準(zhǔn)則。Herz宣稱一個原則導(dǎo)向的系統(tǒng)，將導(dǎo)致會計(jì)準(zhǔn)則不超過十二頁，而不是超過一百頁。原則導(dǎo)向會更容易被理解并應(yīng)用到廣泛的交易中去。皮特，證券交易委員會前主席，解釋如下：“因?yàn)闀?jì)準(zhǔn)則是建立在原則的基礎(chǔ)上的…他們是不夠靈活的適應(yīng)市場的未來發(fā)展。這導(dǎo)致了關(guān)于意想不到的交易的會計(jì)處理是不透明的?！弊詈螅褂迷瓌t導(dǎo)向的會計(jì)準(zhǔn)則可能能提供更加準(zhǔn)確的反映一個公司實(shí)際運(yùn)營情況的會計(jì)報(bào)表，因?yàn)?，作為澳大利亞證券和投資委員會主席戴維諾特表示，基于原則導(dǎo)向的會計(jì)準(zhǔn)則的增加會減少規(guī)則的操作。相反，用原則導(dǎo)向去設(shè)立會計(jì)準(zhǔn)則也有潛在的缺點(diǎn)。缺乏精確的指導(dǎo)方針可能會導(dǎo)致在跨組織應(yīng)用會計(jì)準(zhǔn)則的不一致。例如，公司必須認(rèn)識到或有負(fù)債的費(fèi)用和債務(wù)，它們是可能的和可估計(jì)的。另一方面，或有負(fù)債，可能是在腳注只報(bào)道。沒有準(zhǔn)確的指導(dǎo)方針，企業(yè)應(yīng)該如何確定負(fù)債是可能的或者只是有合理的可能？原則導(dǎo)向的會計(jì)準(zhǔn)則可能會降低可比性和一致性，而其是財(cái)務(wù)會計(jì)的一個基本信條。許多會計(jì)人員似乎更喜歡基于規(guī)則導(dǎo)向的會計(jì)標(biāo)準(zhǔn)，可能是因?yàn)樗麄儗υ诹辆€規(guī)則的缺失對其行使審判訴訟的潛在問題的擔(dān)憂。為實(shí)施指導(dǎo)接收由FASB的請求數(shù)量一直居高不下，而且它們的重要性導(dǎo)致新問題工作組的形成。如果財(cái)務(wù)報(bào)表符合公認(rèn)的規(guī)則，訴訟的依據(jù)是減少的。原則導(dǎo)向會計(jì)準(zhǔn)則的未來FASB發(fā)布一個關(guān)于原則導(dǎo)向?yàn)榛A(chǔ)的設(shè)立會計(jì)準(zhǔn)則的方法的建議。建議討論了財(cái)務(wù)會計(jì)的目標(biāo)和原則導(dǎo)向會計(jì)準(zhǔn)則如何有助于實(shí)現(xiàn)這些目標(biāo)。它還提供了轉(zhuǎn)換到一個原則導(dǎo)向的方法概述，這需要優(yōu)先做三件事。首先，為會計(jì)準(zhǔn)則提供了指導(dǎo)的目前的概念框架，已被FASB認(rèn)為是不完全，內(nèi)部不一致，和模糊的。此外，包含在概念聲明中的收入確認(rèn)原則是與在概念聲明中的資產(chǎn)與負(fù)債的定義不一致。由于其概念框架目前存在的不足，建立一個原則導(dǎo)向的會計(jì)準(zhǔn)則的第一步是完善會計(jì)的概念和發(fā)展整個報(bào)告框架。第二，包含在會計(jì)準(zhǔn)則中的例外的數(shù)量必須被減少。目前會計(jì)準(zhǔn)則里大部分的細(xì)節(jié)來自三種例外：范圍例外，過渡例外，和應(yīng)用例外。當(dāng)新的會計(jì)準(zhǔn)則被采用時(shí)，范圍例外允許繼續(xù)使用原來的會計(jì)準(zhǔn)則。過渡例外降低更換一個新的會計(jì)準(zhǔn)則的影響。應(yīng)用程序的例外是可以獲得所需的核算結(jié)果。例如，減少養(yǎng)老金費(fèi)用的波動，估計(jì)計(jì)劃資產(chǎn)回報(bào)而不是實(shí)際回報(bào)的利用。而范圍和過渡的例外情況還是會發(fā)生，美國財(cái)務(wù)會計(jì)準(zhǔn)則委員會提出一個原則導(dǎo)向的系統(tǒng)，消除應(yīng)用中的例外。例外的減少將大大減少會計(jì)準(zhǔn)則的細(xì)節(jié)和復(fù)雜性和更清晰地反映實(shí)體經(jīng)濟(jì)活動。最后，大部分的解釋和實(shí)施指導(dǎo)標(biāo)準(zhǔn)將在移動到一個原則為基礎(chǔ)的方法消除。這種改變帶來的困難；財(cái)務(wù)會計(jì)準(zhǔn)則委員會已經(jīng)收到了越來越多的從它的成分要求實(shí)施指導(dǎo)。解釋和執(zhí)行的指導(dǎo)是提高報(bào)告主體的意圖之間的相似性。然而，近年來指導(dǎo)量大幅增加。因此，美國財(cái)務(wù)會計(jì)準(zhǔn)則委員會必須決定什么是適當(dāng)?shù)闹笇?dǎo)，指導(dǎo)和多少是太多了。在接受商業(yè)周刊，赫茲表示，改變的原則導(dǎo)向的會計(jì)準(zhǔn)則將是漸進(jìn)的。不是一切從頭開始，任何新的標(biāo)準(zhǔn)將按照現(xiàn)有的標(biāo)準(zhǔn)為基礎(chǔ)，但不被取代的原則。財(cái)務(wù)會計(jì)準(zhǔn)則委員會的目標(biāo)是一個平穩(wěn)過渡，而不是在會計(jì)準(zhǔn)則的突然切換。然而，運(yùn)用原則導(dǎo)向的方法去設(shè)立會計(jì)準(zhǔn)則并不是很容易的。它將要求財(cái)務(wù)會計(jì)信息的所有的組成部分在態(tài)度上的一個根本性的轉(zhuǎn)變，包括準(zhǔn)則制定者，SEC，投資者，編制，審計(jì)，和公眾。DefiningPrinciples-BasedAccountingStandardsMarkMyring.DefiningPrinciples-BasedAccountingStandards.TheCPAJournal.2008,(8)AkeyconcernarisingfromtherecentbusinessscandalsisthatU.S.accountingstandardshavebecome“rules-based,”filledwithspecificdetailsinanattempttoaddressasmanypotentialcontingenciesaspossible.Thishasmadestandardslongerandmorecomplex,andhasledtoarbitrarycriteriaforaccountingtreatmentsthatallowcompaniestostructuretransactionstocircumventunfavorablereporting.Inaddition,thequestforbright-lineaccountingruleshasshiftedthegoalofprofessionaljudgmentfromconsiderationofthebestaccountingtreatmenttoconcernforparsingtheletteroftherule.Principles-BasedversusRules-BasedAccountingSimplystated,principles-basedaccountingprovidesaconceptualbasisforaccountantstofollowinsteadofalistofdetailedrules.InapresentationtotheFinancialExecutivesInternational,RobertHerz,ChairmanofFASB,explaineditasfollows:Underaprinciples-basedapproach,onestartswithlayingoutthekeyobjectivesofgoodreportinginthesubjectareaandthenprovidesguidanceexplainingtheobjectiveandrelatingittosomecommonexamples.Whilerulesaresometimesunavoidable,theintentisnottotrytoprovidespecificguidanceorrulesforeverypossiblesituation.Rather,ifindoubt,thereaderisdirectedbacktotheprinciples.GAAPisaprinciples-basedsystem—atleastwhenstandardsareinitiallycontemplated.Essentially,theStatementsofFinancialAccountingConceptsprovidearoadmaptoestablishingstandards.Theproblemariseswhenspecificstandardscomeupforconsideration.FASBmemberKatherineSchipperhasexplainedthatoneoftheoverridingfinancialaccountingconceptsistheusefulnessofaccountinginformationtodecisionmakers.Thisimpliesthattheinformationshouldberelevant,reliable,andcomparableacrossreportingperiodsandentities.Iftheonlyrequirementswerethatinformationberelevantandreliable,entitieswouldadoptreportingmethodstobestreflecttheeconomicrealitiesfortheirparticularentity.Butthiswouldmakecomparisonbetweencompaniesandacrossreportingperiodsvirtuallyimpossibleforinvestors.Theproblemariseswhenstandardssettersapproachthedifficulttaskofdeterminingtheappropriatelevelofdetailedguidancetoachievesufficientcomparabilityandconsistencyinfinancialstatements.Aprinciples-basedstandardoftenbecomesarules-basedstandardinanefforttoincreasecomparabilityandconsistency.AnexampleofthisprocessisdemonstratedbySFAS133,AccountingforDerivativeandHedgingActivities,whichrequiresthatallfinancialinstrumentsbemeasuredatfairvalue.Afundamentalquestionaddressedinthisstandardisthedefinitionofaderivative.SFAS133providesthreeparagraphstodefineaderivative.FASBreceivedsomanyquestionsaboutthedefinitionthattheDerivativesImplementationGrouphasissuedatleast22statementstoprovideadditionalclarification.Afurtherquestionishowtomeasurethefairvalueofanidentifiedderivative.Ifnoguidanceisprovidedonthisissue,numerousmeasuresoffairvaluearepotentiallyjustifiable:theaskingprice,thebidprice,ortheaverageofthebidandaskprices.Thus,arulewasaddedtodelineateexactlyhowfairvalueshouldbedetermined.Thus,aprinciplerequiringfinancialinstrumentstobemeasuredatfairvaluebecameadetailedrulewithcomplexstipulationsandexceptionsthatallowcorporationstostructurecontractstoachievefavorablereporting.AdvantagesandDisadvantagesofPrinciples-BasedAccountingWhataretheadvantagesanddisadvantagesofprinciples-basedaccounting?Perhapstheprimarybenefitofprinciples-basedaccountingrestsinitsbroadguidelinesthatcanbeappliedtonumeroussituations.Broadprinciplesavoidthepitfallsassociatedwithpreciserequirementsthatallowcontractstobewrittenspecificallytomanipulatetheirintent.AstudysponsoredbyFASBfoundevidencethatmanagerspurposefullytrytostructureleasesasoperatingleasestoavoidincurringadditionalliabilities.Providingbroadguidelinesmayimprovetherepresentationalfaithfulnessoffinancialstatements.Inaddition,principles-basedaccountingstandardsallowaccountantstoapplyprofessionaljudgmentinassessingthesubstanceofatransaction.Thisapproachissubstantiallydifferentfromtheunderlying“box-ticking”approachcommoninrules-basedaccountingstandards.FASBChairRobertHerzhasstatedthathebelievestheprofessionalismoffinancialstatementswouldbeenhancedifaccountantsarerequiredtoutilizetheirjudgmentinsteadofrelyingondetailedrules.Anotheradvantageofaprinciples-basedsystemisthatitwouldresultinsimplerstandards.Herzhasclaimedthataprinciples-basedsystemwouldleadtostandardsthatwouldbelessthan12pageslong,insteadofover100pages.Principleswouldbeeasiertocomprehendandapplytoabroadrangeoftransactions.HarveyPitt,formerSECchairman,explainedthisasfollows:“Becausestandardsaredevelopedbasedonrules...theyareinsufficientlyflexibletoaccommodatefuturedevelopmentsinthemarketplace.Thishasresultedinaccountingforunanticipatedtransactionsthatislesstransparent.”Finally,theuseofprinciples-basedaccountingstandardsmayprovideaccountingstatementsthatmoreaccuratelyreflectacompany’sactualperformancebecause,asAustralianSecuritiesandInvestmentsCommissionChairDavidKnotthasstated,anincreaseinprinciples-basedaccountingstandardswouldreducemanipulationsoftherules.Conversely,therearepotentialdrawbackstoaprinciples-basedapproachtostandardssetting.Alackofpreciseguidelinescouldcreateinconsistenciesintheapplicationofstandardsacrossorganizations.Forexample,companiesarerequiredtorecognizebothanexpenseandaliabilityforacontingentliabilitythatisprobableandestimable.Ontheotherhand,acontingentliabilitythatisreasonablypossibleisonlyreportedinthefootnotes.Withnopreciseguidelines,howshouldcompaniesdetermineifliabilitiesareprobableoronlyreasonablypossible?Thelackofbright-lightstandardsmayreducecomparabilityandconsistency,aprimarypreceptoffinancialaccounting.Manyaccountantsseemtopreferrules-basedstandards,possiblybecauseoftheirconcernsaboutthepotentialoflitigationovertheirexerciseofjudgmentintheabsenceofbright-linerules.ThenumberofrequestsforimplementationguidancereceivedbyFASBhasalwaysbeenhigh,andtheirsignificanceresultedintheformationoftheEmergingIssuesTaskForce.Iffinancialstatementsconformwithacceptedrules,thebasesforalawsuitarediminished.FutureofPrinciples-BasedAccountingFASBissuedaproposalconcerningaprinciples-basedapproachtostandardssetting.Theproposaldiscussestheobjectivesoffinancialaccountingandhowaprinciples-basedapproachwouldhelptoaccomplishthoseobjectives.Italsoprovidesanoutlinefortheconversiontoaprinciples-basedapproach,whichentailsthreepriorities.First,thecurrentconceptualframework,whichprovidesguidanceforstandards,hasbeencharacterizedbyFASBas“incomplete,internallyinconsistent,andambiguous.”Inaddition,therevenuerecognitionprinciplescontainedinConceptStatement5arefrequentlyinconsistentwiththedefinitionsofassetsandliabilitiesinConceptStatement6.Becauseofthecurrentshortcomingsoftheconceptualframework,thefirststepinestablishingaprinciples-basedsystemistoimprovetheaccountingconceptsanddevelopanoverallreportingframework.Second,thenumberofexceptionscontainedinthestandardsmustbereduced.Muchofthecurrentdetailinstandardsarisesfromthreekindsofexceptions:scope,transition,andapplication.Scopeexceptionsallowtheuseofpriorstandardstocontinuewhenanewstandardisadopted.Transitionexceptionsreducetheeffectsofchangingtoanewstandard.Applicationexceptionsaregrantedtoobtainadesiredaccountingresult.Forexample,toreducethevolatilityofpensionexpenses,estimatedreturnsonplanassetsareutilizedinsteadofactualreturns.Whilescopeandtransitionexceptionswouldstilloccur,FASBhasproposedeliminatingapplicationexceptionsinaprinciples-basedsystem.Thereductioninexceptionswouldgreatlyreducethedetailsandcomplexity