簡介：對外經(jīng)濟貿(mào)易大學碩士學位論文新會計準則下資產(chǎn)減值對盈余管理影響的研究姓名彭蓓申請學位級別碩士專業(yè)會計學指導教師于首華20100501ABSTRACTEXTRACTINGORRETURNINGASSETIMPAIRMENTISINORDERTORENECTTHETRUEVALUEOFTHECOMPANIES’ASSETS．BUTTHEFLEXIBLECHARACTERSTHATTHEASSETIMPAIRMENTTHEORYPOSSESSESCANSATISFYVARIOUSCOMPANIES’OBJECTSFOREARNINGSMANAGEMENT；CONSEQUENTLY,ITHASBEENONEOFTHEMOSTIMPORTANTTOOLSFORFISTEDCOMPANIESTOADJUSTTHEEARNINGS．INORDERTOCHANGETHESITUATION，ONFEB．15TH，2006，MINISTRYOFFINANCERELEASEDTHENEWCHINESEACCOUNTINGSTANDARDSSYSTEMFORBUSINESSENTERPRISES．THENEWSTANDARDONPROVIDESTHATTHEIMPAIREDASSETSWILLNOTBEALLOWEDTOTURNBACKONCEITWASCONFIRMED．WHICHINHOPETOINHIBITTHEEARNINGSMANAGEMENTBEHAVIORSBYLISTEDCOMPANIESUSINGTHEMETHODOFEXTRACTINGANDRETURNINGASSETIMPAIRMENTTOADJUSTEARNINGS．BUTITSIMPACTONTHEEARNINGMANAGEMENTREMAINSTOBEDEMONSTRATEDTHEORETICALLYANDAWAITSFURTHERTESTSAFTERTHEFACT．WHATEXTENTLISTEDCOMPANIESUESPECIFICASSETIMPAIRMENTONMANAGEEARNINGSWHETHERNEWACCOUNTINGPOLICIESRESTRAINTLISTEDCOMPANIESOFEARNINGMANAGEMENTHOWTOGOASTEPFURTHERTOIMPROVETHEASSETDEPRECIATIONOFACCOUNTINGPOLICIESITISTHETHINKINGONTHESEISSUESTOBETHEMOTIVATIONOFTHISRESEARCH．AFTERTHETHEORETICALANALYSISOFTHEMOTIVATIONANDTOOLSTODOEARNINGSMANAGEMENTBYLISTEDCOMPANIESUSINGASSETIMPAIRMENTPOFICY,THISPAPERPUTFORWARDFIVEMOTIVATIONSTODOEARNINGSMANAGEMENTBYLISTEDCOMPANIESUSINGASSETIMPAIRMENTPOLICY,NAMELYEXAGGERATELOSSESMOTIVATION，PREVENTLOSSESMOTIVATION，MOTIVATIONTOCHANGELOSSINTOGAIN。THERATIONEDSHARESMOTIVATIONANDPROFITSMOOTHINGMOTIVATION．THISPAPERUSESDESCRIPTIVESTATISTICALMETHODSANDEMPIRICALRESEARCH，ANDSELECTS383ASHARELISTEDCOMPANIESASRESEARCHOBJECTS．ALLOFWHICHDISCLOSEDTHEIR2005、2007、2008ANNUALREPORTINTHESHANGHAISTOCKMARKETS．ANDTHELLANALYZESTHEEARNINGSMANAGEMENTTOOLSOFEACHMOTIVATION，ASWELLASTHEIMPACTOFTHEIMPLEMENTATIONOFTHENEWSTANDARD．THESTUDYCONFIRMSTHATTHEIMPLEMENTATIONOFTHENEWSTANDARDINHIBITSLISTEDCOMPANIES’EARNINGSMANAGEMENTBEHAVIORSBYEXTRACTINGANDRETURNINGASSETIMPAIRMENTTOACERTAINDEGREE．KEYWORDSASSETIMPAIRMENT,EARNINGSMANAGEMENT,NEWACCOUNTINGPOLICIES．1I

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簡介：復旦大學碩士學位論文關于上市公司執(zhí)行股份支付會計準則的研究姓名張薇申請學位級別碩士專業(yè)工商管理指導教師呂長江20091031072025252張薇關于上市公司執(zhí)行股份支付會計準則的研究ABSTRACTALONG、析TLLMARKETORIENTEDECONOMYIMPLEMENTEDINCHINASTOCKINCENTIVEMECHANISMGRADUALLYBECOMEAHOTTOPICINCAPITALMARKETACCORDINGTOTHESTATISTICOFCHINALISTINGCOMPANY’SANNUALREPORTOF2007，THEREARE109LISTINGCOMPANIESHAVEDISCLOSEDSTOCKINCENTIVEPLANCHINESEGOVERNMENTHASISSUEDSOMEPOLICIESANDREGULATIONSTOSECURETHEPRACTICEOFSTOCKINCENTIVEPLANASTOTHEACCOUNTING，THEMINISTRYOFFINANCEISSUEDCHINAACCOUNTINGSTANDARDSNO11SHAREBASEDPAYMENTINFEBURUARY2006TEGULATEHOWTECORDANDDISCLOSETHESTOCKINCENTIVEINFINANCIALSTATEMENTSALLTHELISTINGCOMPANIESAREREQUIREDTOIMPLEMENTTHENEWCASFROMJANUARY1，2007UNTILNOWTHENEWCASHASBEENEXECUTEDOVER2YEARSMOSTLISTINGCOMPANIESCALLEXECUTETHISSTANDARDACCORDINGTOCASNO11，WHILEITSTILLHAVESOMEPROBLEMSINEVITABLYFIRSTLYTHISACCOUTINGSTANDARDISABRANDNEWSTANDARD，PEOPLEAREVERYUNFAMILIARWITHITSECONDLYCASNO11ISBASEDONIAS，SOTHATITSELFNEEDSAPROCESSOFIMPROVINGALLOFTHESEHAVERESULTEDINSOMEUNCLARITYANDIMPERFECTIONOFTHESTANDARDMEANWHILE，BECAUSECASNO11HASREQUIREDALLTHEINCENTIVECOSTSNEEDTOBEEXPENSEDTOINCOMESTATEMENT，MANYLISTINGCOMPANIESHAVETHEINTENTIONTOTAKETHEADVANGEOFTHESTANDARD’SUNCLARITYTODOSOMEEARNINGSMANAGEMENTSOHOWTOCLARIFYANDIMPROVETHESTANDARDHASBECOMEAPROBLEMNEEDSTOBEFIXEDASSOONASPOSSIBLETHISTHESISISFOCUSINGONSEVERALDISPUTABLEPROBLEMS，WHICHARENOTVERYCLEARLYREGULATEDINSTANDARDSALLTHESEPROBLEMSWILLBEILLUSTRATEDBYSPECIFICREALCASESTUDIESOFLISTINGCOMPANIESWECANSEEFROMTHOSECASES，THEAMBIGUOUSSTANDARDHASBROUGHTSOMEOPPORTUNITIESANDPOSSIBILITIESFORLISTINGCOMPANIESTODOEARNINGSMANAGEMENTTHENSOMESUGGESTIONSWILLBERAISEDFORFURTHERIMPROVEMENTSONTHISSTANDARDTHEPARTICULARCHARACTEROFTHISTHESISISTHATFIGHTNOWTHEREALEVERYFEWSTUDIESONSHAREBASEDPAYMENTSTANDARD，ESPECIALLYONTHEIMPLEMENTATIONOFTHESTANDARDAFTERREADINGTHROUGHALLTHEANNUALREPORTSOF2007AND2008FORTHOSECOMPANIESWHOHAVEIMPLEMENTEDSHAREBASEDPAYMENT，THETHESISHASFOUNDSEVERALKEYPROBLEMSINTHESTANDARD，WHICHNEEDTOBECLARIFIEDIMMEDIATELYHOPEFULLYTHISTHESISCALLRAISEPEOPLE’SFOCUSANDATTENTIONONT11ISISSUEKEYWORDSIMPLEMETATIONOFACCOUNTINGSTANDARDS，SHAREBASEDPAYMENTSTOCKOPTIONINCENTIVE2

簡介：073025233程根鳴政府補助會計研究蓮于會計準則比較、上市公司實務數(shù)據(jù)的分析目錄中文摘要????????????????????????????????．1ABS仃ACT???????????????????????????????????????????．21弓L言???????????????????????????????????????????31．1選題背景????????????????????????????一31．2研究目的和意義??????????????????????????3L3文獻綜述和研究方法???????????????????????．．31．4論文的結構安排?????????????????????????．．42政府補助會計核算相關理論???????。J???????????????52．1從委托代理理論分析政府補助存在的原因??????????????一52．2政府補助相關的會計理論??????????????????????52．2．1政府補助相關定義及范圍???????????????????52．2．2政府補助相關核算方法????????????????????．62．2．3非貨幣性政府補助的計量方法?????????????????83政府補助會計準則的國際比較??????????????????????93．1政府補助定義比較????????????????????????一93．2政府補助的確認條件比較?????????????????????一93．3政府補助的核算方法比較??????????．．．??????????．1O3．4政府補助的披露比較???????????????????????134我國新舊準則政府補助會計核算比較??????????????????。144．1我國政府補助準則的歷史沿革???????????????????144．2新政府補助會計準則的特點????????????????????164．3我國政府補助新舊會計準則的比較?????????????????164．3．1核算范圍的界定比較????????????????????一174．3．2確認條件比較???????????????????????一1843．3核算方法比較???????????????????????．184．3．4貨幣計量比較???????????????????????．．194．3．5披露比較?????????????????????????．205上市公司政府補助會計核算統(tǒng)計分析??????????????????．2L5．1統(tǒng)計方法????????????????????????????．215．2樣本選取????????????????????????????2L5．3數(shù)據(jù)表格統(tǒng)計及分析???????????????????????235．3．1按公司年度統(tǒng)計分類分析．．．．?????????????????．23073025233程根鳴政府補助會計研究基于會計準則比較、上市公司實務數(shù)據(jù)的分析中文摘要本文在查閱大量政府補助會計論文文獻的基礎上，歸納總結了政府補助會計核算的理論，歸納比較了中國CASL6、國際會計準則隊S20、英國SSAP4的政府補助會計準則的具體規(guī)定，詳細比較了我國新舊會計準則政府補助會計核算的差異。嘗試了上市公司政府補助會計核算的數(shù)據(jù)統(tǒng)計分析，引出了上市公司政府補助會計核算值得研究的問題。探討了新所得稅稅法下政府補助所得稅會計的處理。列舉了上市公司相關的案例，歸納了典型的政府補助種類會計核算的基本原則。結合上市公司實務執(zhí)行情況，對完善準則的意見做了探討?！娟P鍵詞】政府補助會計準則比較新所得稅稅法上市公司【中圖分類號】F23

簡介：分類號UDC密級鱖多囂廬夕乎碩士研究生學位論文中、美、阿資產(chǎn)減值會計準則比較研究申請人比艾茲學號Y1095032培養(yǎng)單位經(jīng)濟與工商管理學院學科專業(yè)會計學研究方向財務信息化管理指導教師張英副教授完成日期2013年6月黑龍江大學碩士學位論文ABSTRACTTHEPAPEREXPOSESTHEIMPACTOFLONGTERMASSETIMPAIRMENTACCOUNTINGSTANDARDSONTHEQUALITYOFACCOUNTINGINFORMATIONTOIMPROVEITAFTERHADPRESENTEDTHEDIFFERENCESBETWEENIAS36ANDSFASL44142，CHINESENEWLONGTERMASSETIMPAIRMENTSTANDARDCAS8，ANDMYCOUNTRYEQUIVALENTRULESOFTHENEWFMANCIALANDACCOUNTINGSYSTEMNFAS，CARRIEDOUTACOMPARATIVEANALYSISOFTHEIRIMPACTSONTHERELEVANCEANDRELIABILITYOFFINANCIALREPORTINGINFORMATIONTHERESULTSHOWSTHATCAS8ANDNFASALMOSTHAVETHESAMEDIFFERENCESWITHSFAS144142ASTHEDIFFERENCESBETWEENIAS36ANDSFAS144142，MAINLYABOUTTHEMETHODSOFDETERMININGIMPAIRMENTANDITSCALCULATIONTHEALLOCATIONOFGOODWILL，ANDTHEREVERSALOFGOODWILLHOWEVER，NFAS’SIMPAIRMENTRULESALENOTCLEARENOUGHANDTHISMAYBEATTRIBUTEDTOMYCOUNTRYACTUALENVIRONMENTALSO，F(xiàn)ROMRELEVANCEANDRELIABILITYCONCEPTSOFFINANCIALREPORTINGINFORMATION，ANDASSETIMPAIRMENTPROVISIONS’IMPACTSONTHESEQUALITIESANALYSIS，THEPAPERFMDSTHATIAS36MAYPROVIDEINVESTORSWITHMORERELEVANTANDUSEFULACCOUNTINGINFORMATIONBUT，THERELIABILITYCONCEMCONTINUESTOBEQUESTIONEDSO，ASMENTIONEDBYEMILYGIANNI，2007IS‘IMPAIRMENTOFASSETSORIMPAIRMENTOFFINANCIALINFORMATION’FINALLY，INORDERTOREDUCETHEIMPACTOFTHISISSUEONTHEFIRM’SEARNINGSANDENHANCETHEQUALITYOFFIRM’SEAMINGS，THEPAPERRECOMMENDRECOGNIZINGHISTORICALCOSTINTHEFINANCIALSTATEMENTPROPERTHENEXTENDITWITHUSEFULINFORMATIONANDSUPPLEMENTINFORMATIONINTHENOTESTHISWILLNOTORAYHELPRATIONALINVESTORSTOTAKEBETTERDECISIONS，BUTWILLAVOIDCONFUSINGTHEMEANINGOFACCOUNTINGANDOPERATINGRESULTOFTHEFIRMWITHASSETVALUATIONASWELLTHEREFORE，THEMEANINGANDPURPOSEOFACCOUNTINGPROFITBECOMECLEARERANDWILLHAVEMORESENSEKEYWORDSASSETSIMPAIRMEM，ASSETSIMPAIRMENTSTANDARDS，RELEVANCE，RELIABILITY一II

簡介：復旦大學碩士學位論文金融工具會計準則對商業(yè)銀行資本管理的影響－－淺析浦發(fā)會計政策選擇姓名朱宏放申請學位級別碩士專業(yè)工商管理指導教師李若山20081012062025223朱宏放金融工具會計準則對商業(yè)銀行資本管理的影響一淺析浦發(fā)銀行會計政策選擇與資本管理的關系ABSTRACTFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSPROPOSESTOMANAGETHEASSETS011BALANCESHEETACCORDINGTOTHEFOURTYPESCLASSIFICATIONMETHODS，WHICHBRINGSSOMEOFFINANCIALASSETSORIGINALLYACCOUNTEDOFFBALANCESHEETINTOTHEBALANCESHEET，ANDINTRODUCEDTHEFAIRVALUEMEASUREMENT，ASWELLASTHEDISCOUNTEDFUTURECASHFLOWSMETHOD，ETCTHESERULESMAKETHEFLUCTUATIONSOFINTERESTRATES，EXCHANGERATESANDSTOCKPRICESDIRECTLYINFLUENCETHERECOGNITIONOFFINANCIALASSETSORLIABILITIESHELDBYCOMMERCIALBANKS，WHICHWILLBEREFLECTEDINTHECOMMERCIALBANK’SINCOMESTATEMENTANDBALANCESHEETANDEVENTUALLYMAKEALLIMPACTONTHECOMMERCIALBANK’SCAPITALTHISMEANSTHEIMPLEMENTATIONOFFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSMAKETHECAPITALOFTHECOMMERCIALBANKSTIGHTLYCONNECTEDWITLLTHECOMPLICATEDCAPITALMARKETANDMACROECONOMICSITUATIONTHROUGHTHEACCOUNTINGRULESONTHEBASEMENTOFQUALITATIVESTUDYTAKINGTHEPUDONGDEVELOPMENTSPDBANK’SCAPITALADEQUACYRATIOASTHERESEARCHSUBJECT，THISARTICLECOMPARESTHECHANGEOFCAPITALADEQUACYRATEUNDERTHENEWACCOUNTINGSTANDARDSVERSUSTHEOLDONEFROMTHEENDOF2006TOTHEMID一2008，ANDANALYSESTHEIMPACTOFTHENEWACCOUNTINGSTANDARDSESPECIALLYTHEIMPLEMENTATIONOFFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSONTHECAPITALINTHESITUATIONOFUNPREDICTABLEMOVEMENTSTRENDSFORINTERESTRATEANDEXCHANGERATE，THEACCOUNTINGCONCEPTOFFOURTYPESCATEGORIZINGFORTHEBANK’SASSETSHASCHANGEDTOTHEBALANCINGOFRELATIONSHIPBETWEENTHELIQUIDITYANDSAFETYCAPITALADEQUACYRATIOMANAGEMENTTHISFOURTYPESCLASSIFICATIONMETHODPOLICYHASFURTHERBECONVERTEDTOTHECOORDINATIONANDBALANCINGOFLIQUIDITY，SAFETYANDPROFITABILITYWHICHHASBECOMEPARTOFTHEBANK’SFMANCIALMANAGEMENTREGULATIONTHEIMPLEMENTATIONOFFINANCIALINSTRUMENTSSTANDARDSNOTONLYCHANGESTHEPREVAILINGACCOUNTINGRULES，BUTMOREIMPORTANTLYITDIRECTLYINFLUENCESTHEWAYSOFTHESPDBANK’SOPERATIONMANAGEMENTBASEDONTHETHEORETICANALYSISANDQUALITATIVECONCLUSIONRESEARCH，VERIFYINGTHECONCLUSIONBYCOMBINGTHESPDBANK’SACTUALPRACTICE，THISARTICLETRYTOMADETHECONCLUSIONMORECONVINCINGKEYWORDSFINANCIALINSTRUMENTSACCOUNTINGSTANDARDS，COMMERCIALBANK，CAPITALADEQUACYRATIO2

簡介：國內(nèi)圖書分類號F83042國際圖書分類號西南交通大學研究生學位論文新會計準則中公允價值的運用對上市銀行的影響一以中國工商銀行為例年級2006姓專二零一零年十月二十日密級公開西南交通大學學位論文版權使用授權書本學位論文作者完全了解學校有關保留、使用學位論文的規(guī)定，同意學校保留并向國家有關部門或機構送交論文的復印件和電子版，允許論文被查閱和借閱。本人授權西南交通大學可以將本論文的全部或部分內(nèi)容編入有關數(shù)據(jù)庫進行檢索，可以采用影印、縮印或掃描等復印手段保存和匯編本學位論文。本學位論文屬于1保密口，在年解密后適用本授權書；2不保密吖請在以上方框內(nèi)打“4”學位論文作者簽名日期2010年／月竹坭J夕日指導老師簽名食骨移日期2010年緲月7日

簡介：中美會計準則關于資產(chǎn)減值損失的比較研究摘要資產(chǎn)減值準則是會計準則中較為復雜的一部分，實務中也存在非常多的問題，上市公司常常通過資產(chǎn)減值損失來進行盈余管理，時有爆出財務造假丑聞。在地球的另一面，美國資本市場發(fā)達以及開放，很多中國公司選擇在美國上市。也是由于會計人員的素質普遍有所欠缺，以及對美國會計準則的不熟悉，財務公告常常出現(xiàn)達不到SEC（美國證券交易委員會）要求的情況。在相較而言為復雜的計提資產(chǎn)減值損失方面尤為如此。而且美國作為會計準則的先行者，其準則規(guī)范對于我國有很大的借鑒意義，尤其是資產(chǎn)減值方面，規(guī)定得非常嚴格細致。本文針對這一情況，比較了兩類資產(chǎn)減值會計準則，重點分析了美國會計準則關于資產(chǎn)減值的規(guī)定和實務中操作的重點難點，希望通過研究美國準則對我國資產(chǎn)減值的研究貢獻出微薄之力，同時也為在滬、深兩市以及赴美上市的中國公司計提減值準備作參考。全文共分六個部分第一章為導論，主要論述了研究背景、研究內(nèi)容、研究方法、主要發(fā)現(xiàn)和創(chuàng)新點，以及論文結構。第二章是資產(chǎn)減值損失計提的概述，包括制度背景和文獻回顧。第三章為資產(chǎn)減值會計準則的國際比較。在總體規(guī)定上對美國會計準則與中國會計準則、國際會計準則做了分析和比較，并且指明本文主要探討存貨和長期資產(chǎn)的減值，兼顧其他資產(chǎn)的減值，來在細節(jié)上闡述美國會計準則下資產(chǎn)減值損失的計提；在具體操作層面闡述了中、美會計準則的規(guī)定，并以存貨和長期資產(chǎn)為例，詳細分析兩種準則下計提減值的金額之差別，并試圖比較在不同情況下的差異和優(yōu)劣。第四章是在美國會計準則下，以實際公司為例，做了計提資產(chǎn)減值損失的實例研究。主要引用某太陽能公司實例，提出

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