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对即将到来的财务报表革命的思考 被引量:2

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摘要 2008年10月16日IASB和FASB联合发布了《财务报表列报初步意见》(讨论稿),《初步意见》列示了对财务报表列报的变革,让我们看到了财务报表革命即将来临。文章首先介绍了《初步意见》的内容,其次对其进行了评议,最后对我国如何应对这场即将到来的财务报表革命提出了建议。
作者 吴中华
机构地区 中国民航大学
出处 《经济师》 2010年第4期173-174,共2页
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  • 1IASB.2006.Objective of Financial Reporting and Qualitative characteristics of decision-useful financial accounting information,July 6
  • 2IASB/FASB.2008.Exposure Draft (ED).The objective of financial reporting and Qualitative characteristics and constraints of Decision-useful Financial Reporting Information,May 29
  • 3IASB.2008.The Reporting Entity,May 29
  • 4FASB/preliminary views.2008.Financial Statements Presentation,Oct 16
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  • 6Dennis Chambers, Thomas J. Linsmeier, Catherine Shakespeare and Theodore Songiannis. 2007. An Evaluation of SFAS No. 130 Comprehensive Income Disclosures. Review of Accounting Studies, Vol. 12, No. 4 : 557-593.
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  • 8IASB&FASB. 2008. Discussion Paper: Preliminary Views on Financial Statement Presentation. http: //www. fasb. org/ DP_ Financial_ Statement_ Presentation. pdf, 20090323.
  • 9In- Mu Haw, Simon S. H. Ho, Annie Y. S. Li. 2008. Earnings management by classification shifting and corporate governance : A study of East Asian economies. Working paper, Hong Kong Baptist University.
  • 10Laureen A. Maines & Linda S. McDaniel. 2000. Effects of Comprehensive - Income Characteristics on Nonprofessional Investor's Judgments: The Role of Financial- Statement Presentation Format. The Accounting Review, Vol. 75, No. 2:179-207.

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