중국회계기준과 국제회계기준의 비교연구
A Comparative Study on CAS and IFRS
- 발행기관 강릉원주대학교
- 지도교수 반선섭
- 발행년도 2010
- 학위수여년월 2010. 8
- 학위명 석사
- 학과 및 전공 일반대학원 회계학과
- 실제URI http://www.dcollection.net/handler/kangnung/000000006198
- 본문언어 한국어
초록/요약 도움말
A Comparative Study on CAS and IFRS Yuan Xin Department of Accounting Graduate School of Gangneung-Wonju National University The International Accounting Standards have been used in more than 100 countries all over the world. Ministry of Finance in China has also introduced the IFRSs in March 2006 and promulgated the new accounting standards which include a basic standard and 38 specific Standards. The New Accounting Standards has been put into practice firstly in the listed companies from Jan. 1st, 2007, then expanded to Chinese State Owned Enterprises from 2008, and finally been fully implemented in China's large and medium-sized enterprises. The Research Purpose of this thesis is to inquire into the development of the IFRSs and that of the CASs, the differences between the CASs and IFRSs and the impact on corporate profits after the new CASs operated. Though many policies of the CASs are close to the IFRSs, there are certain differences between them. The differences summary to be as follows. Firstly, the sphere of application of the fair value of the CASs is smaller than that of the IFRSs, which is mainly used in financial assets, troubled debt restructuring, investment real estate, exchange of non-monetary assets, and combination of enterprise and so on. Besides, the recognition and measurement of the fair value in the CASs are more stringent than those of the IFRSs. Secondly, the IFRSs recognize the reversal of impairment losses in assets which is confirmed if some condition is met. On the contrary, the CASs issue that, the impairment losses of fixed assets, invisible assets and other forms of assets which exclude stock, investment real estate, construction contract, biological assets, financial assets, are prohibited from returning once confirmed. Thirdly, according to the CASs, firms only controlled by the country which do not have other related party relationships, are non-connected parties. However, all the firms controlled by the country should be disclosed as related parties by the IFRSs. Fourthly, in the light of the IFRSs, the government subvention should be dealt with by the comprehensive income approach, which means that all the cash grant and the non-cash grant offered by the government should be charged to the income statement. Differently, the CASs issue that the government subvention should be dealt with by the income approach and the capital approach. Finally, the CASs confirmed that the debt restructuring income could be charged to the profits and losses of the current period only if when the debtor has finance problem , losses incurred in an enterprise, for example. This provision more stringent than the IFRSs, reduced the possibility of the artificial adjusting profit.
more목차 도움말
I. 서 론 1
1. 연구의 목적 1
2. 연구의 범위 및 방법 2
Ⅱ. 선행연구 3
1. 국제회계기준의 도입효과 3
2. 국제회계기준과 각국 회계기준의 비교 4
Ⅲ. 국제회계기준의 개요 및 도입현황 6
1. 국제회계기준의 개요 6
1) 국제회계기준의 의의 6
2) 국제회계기준의 제정기구 7
3) 국제회계기준 수용의 찬반론 8
2. 각국의 국제회계기준 도입현황 9
1) EU(유럽연합) 9
2) 미국 9
3) 호주 11
4) 일본 11
3. 중국의 회계제도 및 국제회계기준 도입현황 12
1) 중국의 회계제도 12
2) 중국의 국제회계기준 도입현황 19
Ⅳ. 중국회계기준과 국제회계기준의 주요차이 비교 23
1. 재무공시사항 비교 23
1) IAS 1 재무제표의 표시 24
2) IAS 27 연결재무제표 25
2. 재무상태표상의 비교 26
1) IAS 2 재고자산 27
2) IAS 16 유형자산 27
3) IAS 38 무형자산 28
4) IAS 40 투자부동산 31
3. 손익계산서상의 비교 35
1) IAS 20 정부보조금 35
2) IAS 23 차입비용 38
3) IAS 36 자산손상 41
4) IAS 24 특수관계자 공시 45
5) IAS 30, IAS 32, IAS 39 금융자산 46
6) CAS 12 채무조정 50
Ⅴ. 결 론 54
참고문헌 56
Abstract 60
