南京邮电大学
《财务会计A 》读书报告
题 目：会计信息的基本属性适用国际财务报告
准则与美国通用会计准则之间的财务报
告差异
来 源：中国知网
班 级：
姓 名：
指导教师：
职 称：
成 绩：
管理学院
2017 年 3 月 18 日
南京邮电大学管理学院
《财务会计A 》授课教师成绩评定表
第一部分译文
会计信息的基本属性适用国际财务报告准则与美国通用会计准
则之间的财务报告差异
正文：
摘要
在信息发展的背景下，财务报告的主要作用受到用户使用的替代信息源的威胁。然而，决策者的主要信息来源仍然是综合财务报告不严格的会计信息，因为法律框架规定了义务性最低信息披露要求和一套质量认证机制。作为我们研究的起点，我们使用了关于财务报告中会计信息理解的科学文献的相关研究。我们指出，许多作者将会计信息置于客观性和准确性的边界，这对领导层做出经济决策至关重要。因此，为了支持决策者，会计师应用专业判断（国际财务报告准则的判断），在会计处理的使用方面做出决定，以实现财务报告信息的高质量。本文的内容不仅报告了国际财务报告准则提供的会计信息的属性，而且报告了美国通用会计准则关于财务报告的方面，提出了两个会计参照之间的差异。我们注意到，如果使用正确理解，会计信息可以是实际和潜在投资者的最好的朋友。
一、 介绍
由于它在决策中的主要作用，会计信息无疑是财务和会计领域工作中最宝贵的产物和一个实体市场成功的质量的决定因素。这可以被认为是由许多用户使用的消费品表：小实体，中介上市实体，投资者，国家等。会计信息通过其自己的经济数据处理的方法，程序和工具获得。它是表示决策支持的真实，准确，完整和有效的信息。管理过程中做出的大多数决策都是基于从会计中获得的信息，这意味着会计信息在经济记录系统中发挥着重要作用。 会计信息质量的产生和发布应能够获得反映资产的真实情况和实体的财务状况的财务报表。
二、 文献回顾
在专业文献中，几项研究表明会计信息在财务报告中的重要性，包括：Biddle 等（2009）表明，财务报告必须披露财务信息质量，旨在通过减少经理和股东，股东和债权人之间的信息不对称来帮助决策者有效地分配资本。Beyer 等（2010）显示了使用国际财务报告准则对财务报表做出的真实解释。国际财务报告准则所提供的期权对以下方面提出了最低要求：财务报告的设计和内容，会计估计或缺少会计中关于公允价值的争议的指导，商誉评估，合并标准，资产减值，导致财务报表组合的可比性受损。因此，我们需要一个拥有分析和知识的有用工具的财务分析师，可以检测到操纵会计数据的许多尝试，从而得到从财务报表体现实体的真实财务状况。Chen 等（2010）通过盈利程度的大小来平衡会计信息的质量，以实现与预算项目相关的收益水平，可自由支配应计账面值的大小和及时的损失确认。Glaum 等（2013）是针对预测精度财务报告分析师的研究。同时Jayaraman 和Green （2013）证明了欧元采用在提高会计信息与实施国际财务报告准则的可比性方面的催化作用。在国家层面上，会计信息的质量问题已经争论多年，因为管理者不能充分认识到信息的质量和相关性的重要性。Girbina 等2012年的相关研究，显示了国际财务报告准则对上市公司（主要是银行）透明度的积极影响，披露的会计信息量较高。Pascan 和Turcus （2012年）认为，为了提高财务信息的可比性和透明度以及通用的会计语言，应用国际报告财务准则能够带来好处。在
Briciu 等（2013年）的实证研究中，将附加值的相关性和会计信息的可靠性提供给财务报表。根据所进行的研究可以支持这个观点——“实体成员受会计信息的出现和使用的影响，这就需要通过将用户包括他们的后代都包括在实体的类别中的方法来扩展他们的用户。”
三、 研究方法
此研究是基于定性方法研究国际财务报告准则对财务报告影响，同时考虑到美国通用会计准则相关方面对财务报告的影响。我们提到了应用国际财务报告准则提供的会计信息反映了真实的情况，为了与现实一致并帮助解决实体的财务和经济活动的问题。但是，这是对鼓励采用国际财务报告准则的影响的分析，并不确定支持采用国际会计参照的立场。年度账户用户和编制者之间的利益冲突导致对根据“国际财务报告准则”获得的会计信息有不同的看法。在科学研究中采用了以下步骤，包括：
1. 从与会计信息相关的文献中收集数据;
2. 会计信息的标准和定性特点;
3. 国际财务报告准则与美国通用会计准则之间的区别;
4. 绘制结果和结论。
四、 结果
迄今为止的研究表明，国际会计准则或国际财务报告准则提供的信息比从国民核算体系获得的信息更为有意义。在实现实体业务目的的决策中所需的信息是基于信息载体的财务，统计和记录保存。这些都是其信息处理，记录，即：
✓ 基于会计信息的操作并记录作为输入 - 输出文档，综合和分析账户。
✓ 财务信息 - 源于特定承运商提供的财务和现象（财务报表，报表，报表，报告和
其他）。
✓ 统计信息 - 包括通过主要文档提供的统计方法和技术收集和处理的数据。由于获
得它们的方式（调查，民意调查，专论等）的严格性有限，这种信息的覆盖和安全性不能满足用户的最大需求。
✓ 操作信息–来源于制造活动，服务，货物移动等技术证据 - 操作研究产生。在财
务报表的传递中，信息必须在实体正确的和可信的反映中拥有义务性或自愿性质（图1）。
正如Greiner C.所指出的，我们不能忽视：
✓ 信息是构造的对象，“信息不是自然增长的，它们是人工制品，社会行为者刻意创
造的符号”;
✓ 信息和诱导行为是通过复杂机制建立表示;
✓ 与正式知识一起，隐性知识虽然未被表述但也起着非常重要的作用
金融分析师使用信息涵盖四个关键问题：
✓ 经济的增长前景基于整体经济，整个行业和正在审查的实体的未来预期，特别是注
意以下因素：最大影响预期未来业绩（利润，股息和价格行动）;
✓ 金融市场的重要因素，重点是确定影响公司市场地位的因素;
✓ 投资参数被视为股利和市场价格风险被同时接受;
✓ 投资策略，其中建议投资于短期，中期或长期基于两个方面：股票价格行为和在绩
效同步实体方面的期望。
会计信息使用各种报告传送给信息的决策者和用户，寻求问题的答案 - 初始目标是否令人满意。（图2）管理实体基于与投资者沟通的多种方式; 最重要的手段是提供具有可信度的信息的财务报表。但是，此外，必须有信誉和相关性，以帮助为实体做出最有利的决定。所有的会计学都是根据事件实体用合适的工具收集，分析和组织信息。目前的做法使我们能够提供高质量的报告信息（图3）。
根据上述，我们可以提出以下基本方向，为高质量财务报告创造先决条件，方向如下：
✓ 成本效率，只有在报告相关利益的情况下完全覆盖成本时才需要报告；
✓ 市场自由化，应支持公平竞争，尝试惩罚不公平竞争；
✓ 财务透明度；
✓ 对国内外公司平等对待。
根据国际财务报告准则，报告财务信息有助于用户更有信心地做出决策。这导致更有效的资本市场和更低的经济资本成本。为了得到高质量的会计信息The Conceptual Framework表明会计信息应该是可比较的，可验证的，及时的和可理解的。国际财务报告准则按财务信息的定性特征将财务信息分为两类：
1. 基本定性特征：
- 相关性 - 具有在不同用户做出的决定中产生不同结果的能力的信息。
例如，在用户尝试预测实体的能力以便于抓住机会并对不好的情况发生时作出应对时，对用户而言，关于资产的水平和结构的信息是具有价值。相同的数据旨在确认以前的预测，例如实体如何结构化或计划活动的结果。所需信息的相关性，并提交在财政年度，季度或半年期间编制的财务报表。
例1实体ALFA 制造服装到BETA 社会，其拥有一连串零售店。BETA 已成为主要客户，同时为公司ALFA 提供80％的市场。虽然国际标准没有提及这种情况，但ALFA 公司管理层必须在财务报表中提供BETA 社会的销售份额的详细信息，以确保所提供信息的相关性。BETA 是一个重要的客户，可以影响公司ALFA 的未来经济形势。因此，这些相关信息的是否有效可能会影响用户根据财务报表采取的决定。
- 精确表示（true ） - 描述必须是完整的，无倾向的的和无错误的。例如，信息必须忠实地代表实体的结果，实体的财务状况反映了事件和交易的经济实质，而不仅仅是其法律形式; 信息和实体的财务状况的所有相关方面都是是中性，不受影响的，是严谨和完整的。
例2一家公司在财务报表中提供了关于一笔欠款50.000泰铢，但是该笔欠款的信息不明确。为了确保信息的真实可靠性，有必要去进行证实，可能存在的情况如下：
✓ 一个有固定期限的销售事务被要求进行索赔
✓ 在不是由于付款工具延迟的情况下超过规定到期日所规定的时间
✓ 估价是可信的，要求要50.000泰铢（或论据是有理的和可接受的单据）
✓ 存在未来筹集到50.000泰铢的可能性，或有必要重新估价。
2. 重要定性特征
- 可比性 - 允许用户识别和理解元素之间的相似性和差异。用户应能够根据时间的推移比较一个实体的财务报表，以确定其财务状况和业绩的趋势。有关资产和负债的信息提供
了必要的数据决策程序，确定了对相似的交易设定的会计政策与被在不同期间的同一实体和不同实体使用的其他事项之间的差异。财务报表中评估方法和披露的任何变化必须在实体的会计政策中披露。
例3 JK Simmons 在“财务会计中的可比性概念”一文中强调，财务报告承担概念框架的重要作用。在没有这种框架的情况下，可以使用可比性的概念，并且对在没有使用信息的特定项目上使用不同的会计框架的两个公司之间进行比较。实际应用可比性的概念必须限制价值和主体性的要素。Simmons 声称，偏差，无论如何微不足道，它在可比性的过程中产生扭曲。
- 可验证性 - 有助于准确表示用户想要表达的经济现象。例如，财务报表中包含的数据必须基于实体信息。
- 及时性 - 及时向决策者提供信息，以影响用户的决定。例如，通过经济流程，货物的转送，鉴定，报酬和满足度的信息可以产生利润。
- 可理解性 - 通过分类，表征和呈现信息是可以理解的。例如，通过财务报表提供的信息必须是可理解的，甚至是复杂的问题，不应仅仅因为某些用户可能难以理解而排除。
例4 500,000欧元的营业额对于那些有权访问财务报表的人应具有相同的意义。一方面，因为不同的用户对同期营业额有不同的理解：对于具有会计基础知识和经济学知识的用户而言，营业额可以意味着总销售额，而对于会计人员而言营业额意味着总收入。另一方面，50万欧元的显着价值对于不同的人是不同的。因此为了有一个共同的论证基础，必须定义所使用的术语，并且必须定位所分析的数值。我们强调，这些定性特征是决定财务报表提供的信息的有用性的属性，通过质量分析会计信息的基准，通过提供关于资产，财务状况和运营结果的真实和公正的会计信息实现会计的真实性。但是，根据国际财务报告准则，会计信息是有疑问的。为了减轻在会计信息质量方面的压力，安永会计师事务所显示会计估计和判断定位报告的数量和财务业绩：
为了帮助理解财务报告，自2001年以来，国际会计准则理事会和美国财务会计准则委员会决定了国际财务报告准则和美国通用会计准则的衔接，国际会计准则理事会通过了所有国际会计准则。虽然目前不发布国际会计准则标准，但现有的仍然有效直到通过发布新标准国际财务报告准则进行替换或修改。按照美国的标准，会计信息根据以下标准和定性特性分级：
它们之间的定性特征和关系通过配置不同的程度来呈现，分为初级和次级特征。主要特征对会计信息有用，并表示如下：
关于次级特征，反映了编制财务报表的人之间和解的需要，如图6所示。在美国通用会计准则和国际财务报告准则之间十多年的衔接之后，仍然存在一些差异：
美国通用会计准则基于复杂而详细的规则，而国际财务报告准则是统一的和基于政策的; 国际财务报告准则是一系列以原则性为基础的准则，它只规定了宽泛的规则而不是约束到具体的业务处理，以便真实和公正地看待实体的财务状况和业绩，这一规则将有助于对广大用户做出经济决策。美国通用会计准则是一套官方的权威性的标准组合，是企业会计人员记录、汇总会计数据和编制会计报表所必须遵循，也是审计人员审核企业会计报表的依据但没有明确的说明记录精确地情况的顺序;
国际财务报告准则的范围包括：财务报表的目的，会计信息的性质特征，定义，确认和计量编制财务报表的结构，以及资本和资本保全的概念。美国通用会计准则：会计信息制定企业目标，会计信息的质量特征，会计要素的认可及其评估;
在国际财务报告准则参考中，会计信息的定性特征是：可理解性，相关性，可靠性和可比性。根据美国通用会计准则，它们是类似的，强调一致性;
报告要素类似：资产，负债，权益，收入，费用。美国通用会计准则包含附加元素; 国际财务报告准则是以历史成本为基础，但美国通用会计准则禁止评估（某些金融工具除外）;
会计常规框架的首次采用：根据国际财务报告准则，申请是完全回溯性的，给予例外，并且对于首次使用国际财务报告准则有具体的标准。根据美国通用会计准则，没有具体的指示，应用程序是具有回顾性的，但没有例外;
国际财务报告准则之间没有层级，但由于美国通用会计准则，它们将限制层次结构，它们定义了一个正式的层次结构。
然而，我们可以针对每个管辖区提出小型功能障碍，以采用Nobes （2011年）概述的国际财务报告准则，涉及：
✓ 翻译问题
✓ 根据国际财务报告准则，在过渡期间允许的豁免分歧
✓ 在政治影响下提供替代处理
✓ 在财务报表合并中对财务结构的识别，分类和计量的相关概念的相对性
✓ 关于模型会计估计的争论
Cole （2013）也表达了相同的意见，通过基于可替代的会计处理的欧洲公司使用的会计政策，确认了会计信息的差异。因此，采用国际财务报告准则的每个管辖区都必须使用接近真实规定命名的属性。
五、 结论
已知的连续的会计信息变成使实体平稳运行的经济因素。为了使在管理决策中的信息具有代表性，它必须符合现实，以便表示会计数据的透明度。然而，通过提供的信息，实体可以查看会计结果的绩效和财务状况。
会计信息的了解和使用与管理层决策中的原始基本实体和资本市场上的投资有关。会计信息的使用者理解和使用财务报表提供的会计信息并不断地操作，运转和做出决定。
会计信息的质量一直在推进发展，使所有的新知识都建立在现有的骨架上，由此每次证明其质量。
提到立法，显然，它需要适用于美国财务会计准则委员会和国际会计准则理事会以及国家标准化机构的全球会计标准的存在，而且趋同工作应该包括制定共同标准和发展共同理解为了使在相似的个体案例中能够给出相似的解决方案。
尽管美国通用会计准则和国际财务报告准则进行了趋同工作，但结果表明它们之间的差异并不能被完全消除。实际上，由于现阶段的趋同工作已经完成和没有计划进行进一步的趋同工作，标准之间仍然存在差距。
我们可以说，只要两个会计准则参照之间存在功能障碍，即使它们合并为一个准则，我
们也不能说这是高质量的会计信息，除非它提供透明和真实的财务报表。
第二部分读书笔记
一、 研究背景
会计信息主要用来处理企业经营过程中价值运动所产生的数据, 按照规定的会计制度, 法规, 方法和程序, 把他们加工成有助于决策的财务信息和其他经济信息。会计通过信息的提供与使用来反映过去的经济活动, 控制目前的经济活动, 预测未来的经济活动。
会计信息是整个会计行为系统的核心部分，是社会经济有效运行的重要基础，是经营决策科学的依据和经济决策的保证。因此，会计信息是实体市场是否成功的决定因素。
运用国际财务报告准则和运用美国通用会计准则记录会计信息的规则有所差异，这会导致使用不同准则记录的会计信息质量有所差异，记录的信息内容也有所差异。
二、 研究方法
此文章使用了文献研究法、定性分析法。
三、 研究内容
此文章首先是阐述了会计信息的标准和定性特点。文章将会计信息处理分为三种：财务信息、统计信息和操作信息。文章表示在实体与投资者沟通的多种方式中最重要的手段是提供具有可信度的财务报告，此外，必须有相关性以帮助为实体做出最有利的决定，并由此提出基本方向为高质量财务报告创造先决条件，方向有四个，分别是，只有在报告相关利益的情况下完全覆盖成本时才需要报告成本效率; ；市场自由化；财务透明度；平等对待国内外公司。文章总结并举例解释了根据国际财务报告准则会计信息的所分成的基本定性特征和重要定性特征同时对美国通用会计准则通过配置程度对会计信息的分类进行示意图说明。接着文章从准则内容特点，范围，参考，财务报告要素，会计常规框架的首次采用，层次结构这六方面对国际财务报告准则和美国通用会计准则进行对比分析。
四、 研究结论
虽然国际财务报告准则和美国通用会计准则已经进行了趋同工作，但是两者之间的差异并不能被完全消除。文章表示除非实体提供真实透明的财务报表，否则只要两个会计准则之间存在差异，就没有办法说明运用准则所得到的会计信息是高质量的。
五、 贡献及创新
此文章说明了会计信息的重要性并详细对比了运用国际财务报告准则和美国通用会计准则财务报表所记录的会计信息的区别。文章在说明会计信息的基本定性特征结合文字说明和列举事例，对性质进行形象分析解释，使文章不那么抽象难懂。多次使用结构示意图对相关的结构概念进行解释，使读者能有一个直观的理解。
六、 启示
此文章国际财务报告准则和美国通用会计准则的在会计记录方面的差异分析为将来两个准则在会计信息标准方面的趋同提供了方向，为未来在会计记录方面做趋同工作的准则修改方向，准则内容如何趋同奠定了基础。
国际财务报告准则和美国通用会计准则的趋同是必然的趋势，一旦这两种会计准则实现趋同，对整个世界会计准则趋同工作都将是一种有力促进。全球转向国际财务报告准则的目
的是为了促进资本的基本流通，为全球市场提供更清晰一致的财务报告。国际财务报告准则是一套更能被大众普遍接受的以原则为导向的标准，它可以更好地反映公司经济交易的实质，提供更多的披露，允许分析师在同一基准的公司组里推荐出好的公司，具有可比性。国际财务报告准则简单易懂，能够使公司的合并报表框架与地方法定报告框架一致，从长期来看国际财务报告准则会更具有效率和成本效益。统一的国际准则更易于投资人精准正确的做出比较和决定。
第三部分英文原文
ESSENTIAL ATTRIBUTES OF THE ACCOUNTING
INFORMATION IN APPLYING THE FINANCIAL REPORTING
DIFFERENCES BETWEEN IFRS AND US GAAP
Abstract
In the context of the development of information, the main role of financial reporting is threatened by alternative sources of information that users use. However, the main sourceof information for decision-makers remain the accounting information relaxed fromsynthesis financial reporting, because the legal framework prescribes mandatory minimuminformation and a set of quality certification mechanisms thereof. As a starting point in ourresearch we used relevant studies from the scientific literature regarding the understandingof the accounting information in financial reporting. We specify that many authors placethe accounting information in the perimeter of the objectivity and the accuracy, which isessential in making economic decisions by the leadership. Thus, in support of decision-makers, accountants apply professional judgment (judgment of International FinancialReporting Standards), taking decisions in terms of the use of accounting treatments toachieve a quality of financial reporting information. The contents of the article have beenreported not only attributes on accounting information provided by IFRS, but also aspectsof US GAAP regarding financial reporting, presenting the differentiation between the twoaccounting referential. We note that the accounting information can be the best friend ofactual and potential investors if used properly understood.
1. Introduction
Information is, undoubtedly, the most valuable product of the work of financial andaccounting field and, through the primary role in decision-making; it represents thefactor of which depends the quality on the market success of an entity.This can be considered a consumer good table being used by a lot of users: smallentities, medium listed entities, investors, state, etc.
Accountinginformation is obtained by methods, procedures and instruments of itsown economic data processing. It is the real, accurate, complete and operativeinformation representing support in decision making. Most of the decisions takenin the management process are based on information obtained from accounting,which means that the accounting information plays an important role in theeconomic system of record.
The production and publication of accounting information quality should lead toobtaining
financial statements that reflect a true image of assets and the financialposition of the entity.
2. Literature review
In the specialty literature, several studies have shown the importance of accounting
information in financial reporting, including:
Biddle and all (2009) have shown that the financial reporting must disclose
financial information quality, designed to assist decision makers in the efficientallocation of capital by reducing the information asymmetry between the managersand shareholders and shareholders and creditors.
Beyer and all (2010) show the true interpretation of financial statements usingIFRS rules. The options offered by IFRS rules, presents minimum requirements forthe: design and content of financial reporting, accounting estimates, or lack ofguidance on accounting controversy about fair value, goodwill assessment, thecriteria for the consolidation, impairment of assets, leading to impairedcomparability of financial statements synthesis. Therefore we need a financialanalyst which with useful tools in the analysis and knowledge, can detect numerousattempts to manipulate accounting figures, leading to the realization of truefinancial position of the entity resulting from the financial statements.
Chen and all (2010) assessed the quality of the accounting information by the sizeof the degree of earnings smoothing to achieve the level of earnings in relation tothe budget lines, the size of the carrying amounts of discretionary Accruals andTimely loss recognition.
Glaum and all (2013) is directed towards the study of forecast accuracy financialreportinganalysts. While Jayaraman& Green (2013) attest the catalytic role of euro adoption inimproving the comparability of the accounting information with theimplementation of IFRS.
At national level, the issue of quality of accounting information has been debatedfor years, because managers can not perceive sufficiently well the importance ofthe quality and relevance of information.
A relevant study is that of Girbina et al. 2012 which shows the positive impact ofIFRS on the transparency of listed companies (mainly banks), the amount ofaccounting information disclosed being higher.
Pascan and Turcus (2012) submit that to increase comparability and transparencyof financial information and a common accounting language, sits advantages andbenefits which results from -the application of IFRS.
In the empirical research by Briciu and all (2013) bring added value of relevanceand reliability of accounting information provided in the financial statementsreported.
According to research conducted can support the statement "entity members areaffected by the emergence and use of accounting information, which requiresextending their users by including them in the category of all members of theentity, including future generations."
3. Research methodology
The research is based on a qualitative approach to the impact of IFRS on financialreporting, taking
into account the referential aspects of US GAAP.
We mention that accounting information provided in the application of IFRSfinancial reporting reflects the true image so as to be consistent with reality andhelp solve problems to financial and economic activity of the entity. However, thisis an analysis of the impact that encourage the adoption of IFRS and does notdetermine a position in favor of adopting international accounting referential.Theconflict of interests among the users and preparers of annual accounts lead to adifferent perception of the accounting information obtained according to IFRS.
In the scientific research was used at the following steps, consisting in:
✓ Collecting data from the literature relevant to accounting information;
✓ Outlining criteria and qualitative characteristics of accounting information;
✓ Making differences between IFRS and US GAAP;
✓ Plotting results and conclusions.
4. Results
Following the research achieved up to the present has been shown that theinformation provided by IAS/IFRS are more relevant than those obtained fromnational accounting systems.
The information required in decision-making on achieving to entity's businesspurpose are obtained on the basis of information carriers financial, statistical, andrecord keeping. Each of these are information processing thereof, are recorded,namely:
• Accounting information - based operations and recorded as input – outputdocuments, synthetic and analytic accounts.
• Financial information - derived from financial and phenomena presented byspecific carriers (financial statements, statements, returns, reports and other).
• Statistical information - include data collected and processed by statisticalmethods and techniques provided by primary documentation. Coverage and safetyof such information are not able to satisfy the greatest needs of users, due to limitedrigor because of the way to obtain them (surveys, polls, monographs, etc.).
• Operational information - resulting from technical evidence-operative study onmanufacturing activities, services, movement of goods, etc.In the communication of financial statements the information must build amandatory or voluntary character in the faithful and credible image of the entity(Figure 1).
As pointed out by Greiner C., we must not lose sight of that:
• Information is constructed objects, "information not grow in nature, they areartifacts, symbols of social actors deliberately created";
• Information and induce behaviors are building representations by complexmechanisms;
• Together with formalized knowledge, tacit knowledge, unexplained, plays avery important role
The use of the information by financial analysts covering four key issues:
• Growth prospects of the economy is based on future expectations in terms of theeconomy as a whole, the industry in general and the entity under review,particularly paying attention to the factors that most influence on the expectedfuture performance (profit, dividend and price action); • Significant factors in the financial market, with a focus on identifying factorsinfluencing the company's market position;
• Investment parameters being considered dividends and market price risk inconjunction with accepted;
• Investment strategies, where recommendations to invest in short, medium orlong term based on two aspects: the share price behavior and expectations in termsof performance synchronization entity.
The accounting information is transmitted using various reports to decision makersand users of information called, seeking the answer to the question -Whether theinitial objective was achieved satisfactorily? (Figure 2)
The management entity is based on a number of means to communicate withinvestors; the most important means being financial statements that provide thecredibility of the information. However, in addition credibility and relevance mustbe, to help in choosing the most beneficial decision for the entity.
From all the accounting was adaptable tool collecting, analyzing and organizinginformation on events entity. Current practice allows us to provide a high quality ofinformation on reporting
(Figure 3).
According to the above we can draw the following basic directions which createthe prerequisites for a quality financial reporting, aimed at:
● Cost efficiency, which requires reporting only if the costs are fully covered byreporting the
related benefits;
● Market liberalization, which should support fair competition and attempts topunish unfair
competition;
● Financial transparency;
● Equal treatment for foreign and domestic companies.
According IFRS, reporting financial information helps the users to make decisionswith more confidence. This leads to a more efficient capital markets and a lowercost of capital for the economy. For an accounting information to be quality TheConceptual Framework states that
it
should be comparable, verifiable, timely andunderstandable.
IFRS divided the qualitative characteristics of financial information into twocategories: a. The fundamental qualitative characteristics:
- Relevance - information that has the ability to generate the difference betweendecisions made by users.
For example, information regarding the level and structure of assets has value forusers when they try to predict the entity's ability to seize opportunities and react tobad times. The same data are designed to confirm previous forecasts, for examplehow the entity may be structured or the outcome of planned activities. Relevance ofthe information required and submit financial statements prepared interim duringthe financial year, quarterly or half-yearly.
Example 1
Entity ALFA manufactured garments to BETA society, which owns a chain of retailoutlets. BETA has become the main customer while providing 80% of the marketfor the company ALFA. Although the international standards do not refer to such asituation, ALFA company management must provide detailed information in thefinancial statements for the share of sales to BETA society to ensure the relevance ofthe information provided. BETA is a significant client that can influence futureeconomic situation of the company ALFA. Therefore, failure of such relevantinformation may influence decisions of users taken on the basis of the financialstatements.
- Exact representation (true) - description must be complete, neutral and error free.
For example, information must represent faithfully the results and financialposition of the entity reflects the economic substance of events and transactionsand not merely their legal form; are neutral, is uninfluenced are prudent andcomplete in all relevant aspects.
Example 2
A company presented in the financial statements uncertain information about a debtamounting to 50.000 um. To ensure fidelity presentation is necessary to verify:
- there is a sales transaction with fixed maturity to be generated in the past by aclaim
- fixed maturity has been exceeded without being delayed by a payment instrument
- the evaluation is credible claim to 50.000 um (or arguments are rational andacceptable documents)
- is the likelihood of future collection to 50.000 um or it is necessary to re-estimating.
b. qualitative characteristics amplifiers
- Comparability - allows users to identify and understand the similarities anddifferences between elements.
Users should be able to compare the financial statements of an entity over time toidentify trends in its financial position and performance. Information on the assets,liabilities provides the data necessary decision process, identifying differencesbetween the accounting policies for similar transactions and other events used bythe same entity from period to period and by different entities. Any change inevaluation methods and disclosures in the financial statements must be disclosed inthe accounting policies of the entity.
Example 3
JK Simmons stresses in Article “A concept of comparability in financialaccounting”, the important role that financial reporting is underwriting a conceptualframework. In the absence of such a framework, the concept of comparability can beused and comparisons
made between two companies that do not apply the sameaccounting framework on specific items not use the information. Practicalapplication of the concept of comparability must circumscribed elements of meaningand subjectivity. Simmons claims that deviations, however insignificant it generatesdistortions in the process of comparability.
- Verifiability - helps exact representation of economic phenomena that users wantto represent. For example, the data contained in the financial statements must be based on solidinformation. - Timeliness - information available to decision makers in a timely manner toinfluence the decisions of users.
For example, information on goods whose referral, identification, considerationand satisfaction through an economic process can generate profit.
- Intelligibility - through the classification, characterization and presentationinformation is understandable.
For example, information provided through the financial statements must beunderstandable, even complex problems, which should not be excluded solely onthe ground that it might be too difficult to understand for some users.
Example 4
A turnover of € 500,000 has the same meaning for those who have access to thefinancial statements. On the one hand, because different users do not perceive thesame period of turnover: for users with basic knowledge of accounting, but haveknowledge of economics, turnover could mean total sales and for accountants meantotal income. On the other hand, the significance value of 500,000 euros is differentfor different persons. Therefore to have a common basis of reasoning must definethe terms used and must be positioned analyzed value.
We emphasize that these qualitative characteristics are the attributes that determine the usefulness of the information provided by financial statements, through thebenchmarks of quality analysis accounting information, accounting aiming at truthby providing true and fair accounting information on assets, financial position andresults of operations.
However there is doubt regarding the accounting information according to IFRS. To alleviate strains on the quality of the accounting information, Ernst & Youngshowed the number to accounting estimates and judgments position reporting andfinancial performance:
As an aid in the understanding of financial reporting, since 2001, the IASB andFASB decided convergence of IFRS and US GAAP, such IASB adopted all IAS.
Although currently not emit IAS standards, existing are still in force until replacedor amended by
issuing new standards IFRS.
Accounting information according setters US is hierarchical in terms of thefollowing criteria and qualitative characteristics as follows:
The qualitative characteristics and relationships between them are presented byallocating different degrees, being divided into primary and secondarycharacteristic features.
Primary characteristics give useful of accounting information and are representedas follows:
Regarding the secondary characteristics respond to the need of rapprochementbetween those who prepare financial statements and are represented as figure 6.After more than a decade of convergence between US GAAP and IFRS there arestill some differences:
US GAAP are based on complex and detailed rules, while IFRS is unitary and isbased on
principles; IFRS is a set of principles of accounting approach, in order togive a true and fair view of the financial position and performance of the entity, theimage that will be useful to a
broad group of users in making economic decisions.US GAAP is a set of procedural rules to
be followed for the accounting records andaccurate image playback order is not expressly stated;
✓ Scope of IFRS consists of: the objective of financial statements, the qualitativecharacteristics
of accounting information, definition, recognition and measurementof structures on which the financial statements are prepared and concepts of capitaland capital maintenance. US GAAP treats: accounting information made corporateobjectives, the qualitative characteristics of accounting information, recognition ofaccounting elements and their evaluation;
✓ In IFRS referential the qualitative characteristics of accounting information
are:understandability, relevance, reliability and comparability. Under US GAAP theyare similar, with an emphasis on consistency;
✓ Reporting elements are similar: assets, liabilities, equity, revenues, expenses.USGAAP
contain additional elements;
✓ While IFRS is at the historical cost basis, US GAAP prohibits the assessment(except for
certain financial instruments);
✓ First-time Adoption of Accountant General Framework: Under IFRSapplication is entirely
retrospective, giving exceptions and there is a specificstandard for the first time on the application of IFRS. Under US GAAP, there areno specific instructions, application is retrospective, but without exception;
✓ There is no hierarchy established between IFRSs, but will impose a hierarchylimited given
the US GAAPs, they defined a formal hierarchy.
However, we can present small dysfunctions in relation to each jurisdiction toadopt IFRS outlined by Nobes (2011), pertaining to:
• a translation problems
• a divergence on exemptions permitted during the transition, according to IFRS
• availability of alternative treatments, with political influence
• a relativity of concepts in the recognition, classification and measurement offinancial structures in the financial statements synthesis
• a controversy regarding models accounting estimate
The same is the opinion of Cole (2013), confirming the differences in accountinginformation through the accounting policies used by European companies, basedon alternative
accounting
treatments.
Accordingly, each jurisdiction that adopts IFRS must use attributes as close to thetruth prescribed nomenclature.
5. Conclusion
Accounting information known continuous change to the economic elements thatlead to the smooth running of the entity. For information to be representative inmanagerial decision, it must be in accordance with reality, so that denotetransparency of accounting data. However through the information provided, theentity may look performance and financial position of the accounting result.
Knowledge and use of accounting information relevant to the raw materialfundamental entity in the decision making by management and the investments onthe capital markets. The users of accounting information act, operate and makedecisions constantly, using and understanding the accounting information providedby financial statements.
The quality of accounting information has been propellant development so that allnew knowledge is building on the existing skeleton thereby certifying their qualityevery time.
Referring to the legislation and, obviously, it requires the existence of globalaccounting standards that are applicable to both the FASB and IASB and nationalstandardization bodies and the convergence effort should include, in addition todeveloping common standards, and development of common understanding, inorder to give similar solutions to similar individual cases.
The obtained results are found, despite the efforts of convergence between USGAAP and IFRS differences that will not be completely eliminated. In fact, thereare disparities in the standards for the convergence efforts have already beencompleted, and for which no further work of convergence is not planned.
We can say that as long as there is dysfunction between two accounting referential,which merged into one body, we cannot speak of quality accounting informationunless it presents financial statements transparent and true.
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