合并财务报表在XBRL中的跨准则映射研究

发布时间：2018-03-10 14:21

本文选题：合并财务报表　切入点：XBRL　出处：《华北电力大学》2013年硕士论文　论文类型：学位论文

【摘要】：目前,中国会计准则委员会(CASC)、国际会计准则理事会(IASB)和美国会计准则委员会(FASB)三大区域性会计准则制定机构均已制订出了与各自会计准则相配套的XRBL技术规范和分类标准,在各自的会计准则规制范围内为XBRL在实务层面的实施与应用提供了指引。本文正是以此为契机,将作为会计信息流程终端的合并财务报表作为突破点,在比较中国会计准则(CAS)、国际财务报告准则(IFRS)和美国公认会计准则(GAAP)与其相关会计处理的基础上,建立起不同准则下会计科目的对应关系,进而推演出不同准则之间会计科目的转换生成规则。在研究内容上,本文对合并财务报表跨准则映射路径的宏观方向和微观操作两方面进行了深入探讨,在合并财务报表系统性框架的指引下勾勒出会计科目的跨准则转换方法；在研究思路上,本文遵从理论内涵到现实外延、从框架厘定到内容整合两条主线。根据本文的研究成果,借助XRBL强大的数据整合能力,能够缩减会计准则以及由其衍生的会计科目存在的固有割裂与差异,从而促成企业合并财务报表整体的跨准则无缝对接,便于中国企业将会计信息作为真正的“国际商业语言”与全球资本市场达成高效准确的交流。这一技术层面成果的实施为企业财务报告在不同区域性会计准则之间实现自由对接提供支持,同时大幅削减企业与不同国家资本市场之间实现渗透性互动的成本。
[Abstract]:At present, three regional accounting standard-setters, China Accounting Standards Board (CASC), International Accounting Standards Board (IASB) and American Accounting Standards Board (ASB), have all worked out XRBL technical specifications and classification standards corresponding to their respective accounting standards. It provides guidance for the implementation and application of XBRL at the practical level within the scope of their respective accounting standards. This paper takes this as an opportunity to take the consolidated financial statement as the terminal of accounting information flow as a breakthrough point. On the basis of comparing Chinese Accounting Standards (CASs), International Financial reporting Standards (IFRSs) and GAAP) with their related accounting treatments, the corresponding relationships of accounting subjects under different standards are established. Then deduces the conversion rules between different standards. In the research content, this article has carried on the thorough discussion to the consolidated financial statement cross-standard mapping path macroscopic direction and the microscopic operation two aspects, under the consolidated financial statement systematic frame guidance has outlined the accounting subject cross-standard transformation method; In terms of research ideas, this paper follows the theoretical connotation to the practical extension, from the framework to the content integration of two main lines. According to the research results of this paper, with the help of the powerful data integration ability of XRBL, It can reduce the inherent fragmentation and difference of accounting standards and the accounting subjects derived from them, thus facilitating the seamless interfacing of the corporate consolidated financial statements as a whole. It is convenient for Chinese enterprises to communicate accounting information with the global capital market efficiently and accurately as the real "international business language". The implementation of this technical achievement is the accounting standard of enterprise financial reporting in different regions. To provide support for free docking, At the same time, the cost of permeable interaction between firms and capital markets in different countries will be greatly reduced.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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