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1、会计毕业论文范文附录 毕业论文附录是论文的组成部分一般放在全文最后主要起到补充的作用根据情况是可以省略的当然一篇完整的论文附录也是比较重要的有需要就不要省掉以下是小编整理的会计毕业论文范文附录快看看要写吧 FairValueMeasurements InFebruarytheInternationalAccountingStandardsBoard(IASB)andtheUSFinancialAccountingStandardsBoard(FASB)publishedaMemorandumofUnderstandingreaffirmingtheirmitmenttotheconvergen
2、ceofUSgenerallyacceptedaccountingprinciples(GAAP)andInternationalFinancialReportingStandards(IFRSs)andtotheirsharedobjectiveofdevelopinghighquality,monaccountingstandardsforuseintheworldscapitalmarkets.TheconvergenceworkprogrammesetoutintheMemorandumreflectsthestandardsettingcontextoftheroadmapdevel
3、opedbytheUSSecuritiesandExchangeCommissioninconsultationwiththeIASB,FASBandEuropeanCommissionfortheremovalofthereconciliationrequirementfornonUSpaniesthatuseIFRSsandareregisteredintheUS.Theworkprogrameincludesaprojectonmeasuringfairvalue. TheFASBhasrecentlyissuedStatementofFinancialAccountingStandar
4、dsNo.157FairValueMeasurements(SFAS157),onwhichworkwaswelladvancedbeforetheMemorandumofUnderstandingwaspublished.SFAS157establishesasingledefinitionoffairvaluetogetherwithaframeworkformeasuringfairvalueforUSGAAP.TheIASBrecognisedtheneedforguidanceonmeasuringfairvalueinIFRSsandforincreasedconvergencew
5、ithUSGAAP.Consequently,theIASBdecidedtousetheFASBsstandardasthestartingpointforitsdeliberations.Asthefirststageofitsproject,theIASBispublishinginthisdiscussionpaperitspreliminaryviewsontheprincipalissuescontainedinSFAS157. TheIASBplanstoholdroundtablemeetingsonthisdiscussionpaperinconjunctionwiththe
6、developmentofanexposuredraft.PleaseindicateinyourresponsetothisInvitationtoCommentifyouareinterestedintakingpartinaroundtablemeeting.Pleasenotethat,becauseoftimingandspaceconstraints,notallofthoseindicatinganinterestmaybeabletotakepart. TheIASBwillconsiderresponsestothisInvitationtoCommentandtherela
7、tedroundtablediscussionsindevelopinganexposuredraftofanIFRSonfairvaluemeasurement.TheexposuredraftwillbepreparedspecificallyforapplicationtoIFRSs.AlthoughprovisionsofSFAS157maybeusedinthepreparationofanexposuredraft,theymayberewordedoralteredtobeconsistentwithotherIFRSsandtoreflectthedecisionsoftheI
8、ASB.TheIASBplanstopublishanexposuredraftbyearly. InNovembertheIASBpublishedformentadiscussionpaper,MeasurementBasesforFinancialAccountingMeasurementonInitialRecognition,writtenbythestaffoftheCanadianAccountingStandardsBoard.Althoughthatpapercontainedadiscussionoffairvalue,itsprimarypurposewastodiscu
9、sswhichmeasurementattributeswereappropriateforinitialrecognition.ThatpaperispartoftheongoingConceptualFrameworkprojectthatseekstoestablish,amongotherthings,aframeworkformeasurementinfinancialreporting.Becauseofthedifferentscopeandintentofthatpaper,itisnotdiscussedinthisdiscussionpaper.However,mentso
10、nthatdiscussionpaperrelatingtothemeasurementoffairvaluewillbeconsideredinthedevelopmentoftheexposuredraftofanIFRSonfairvaluemeasurementaswellasintheConceptualFrameworkproject.Issue1.SFAS157andfairvaluemeasurementguidanceincurrentIFRSs IFRSsrequiresomeassets,liabilitiesandequityinstrumentstobemeasure
11、datfairvalueinsomecircumstances.However,guidanceonmeasuringfairvalueisdispersedthroughoutIFRSsandisnotalwaysconsistent.TheIASBbelievesthatestablishingasinglesourceofguidanceforallfairvaluemeasurementsrequiredbyIFRSswillbothsimplifyIFRSsandimprovethequalityoffairvalueinformationincludedinfinancialrep
12、orts.AconcisedefinitionoffairvaluebinedwithconsistentguidancethatappliestoallfairvaluemeasurementswouldmoreclearlymunicatetheobjectiveoffairvaluemeasurementandeliminatetheneedforconstituentstoconsiderguidancedispersedthroughoutIFRSs. TheIASBemphasisesthattheFairValueMeasurementsprojectisnotameansofe
13、xpandingtheuseoffairvalueinfinancialreporting.Rather,theobjectiveoftheprojectistocodify,clarifyandsimplifyexistingguidancethatisdispersedwidelyinIFRSs.However,inordertoestablishasinglestandardthatprovidesuniformguidanceforallfairvaluemeasurementsrequiredbyIFRSs,amendmentswillneedtobemadetotheexistin
14、gguidance.AsdiscussedfurtherinIssue2,theamendmentsmightchangehowfairvalueismeasuredinsomestandardsandhowtherequirementsareinterpretedandapplied. InsomeIFRSstheIASB(oritspredecessorbody)consciouslyincludedmeasurementguidancethatresultsinameasurementthatistreatedasifitwerefairvalueeventhoughtheguidanc
15、eisnotconsistentwiththefairvaluemeasurementobjective.Forexample,paragraphB16ofIFRS3BusinessCombinationsprovidesguidancethatisinconsistentwiththefairvaluemeasurementobjectiveforitemsacquiredinabusinessbinationsuchastaxassets,taxliabilitiesandnetemployeebenefitassetsorliabilitiesfordefinedbenefitplans
16、.Furthermore,someIFRSscontainmeasurementreliabilitycriteria.Forexample,IAS16Property,PlantandEquipmentpermitstherevaluationmodeltobeusedonlyiffairvaluecanbemeasuredreliablyThisprojectwillnotchangeanyofthatguidance.Rather,thatguidancewillbeconsideredprojectbyproject.However,theIASBplanstousetheFairValueMeasurementsprojecttoestablishguidancewheretherecurrentlyisnone,suchasinIAS17Leases,aswellastoeliminateinconsistentguidanc
