论全球会计准则 国际会计准则理事会主席汉斯·胡格沃斯特演讲实录【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

论全球会计准则 国际会计准则理事会主席汉斯·胡格沃斯特演讲实录PDF格式电子书版下载

注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具

译者序1

前言1

Foreword1

财务报告的目标1

中国与国际财务报告准则——主导全球财务报告的机遇8

会计透明度与金融危机17

美国在全球会计准则趋同进程中的使命与担当21

美国全面采用国际财务报告准则是保护投资者利益的绝佳选择28

纵论收入确认、租赁和金融工具36

把国际会计准则理事会建设得更为强大44

国际会计准则理事会未来展望51

纵论会计透明度与金融稳定57

非精确的会计世界63

审慎：消亡抑或生存？69

会计协调和全球经济后果75

消除对国际财务报告准则的偏见与误解83

致力实现财务报告的一致性86

会计与长期投资：“买入并持有”并非“买入并期待”90

国际财务报告准则与印度尼西亚会计准则：2013及未来展望95

国际财务报告准则趋同进展如何？——跟踪通向全球会计准则的世界进展105

打破披露程式111

欧洲与通向全球会计准则之路117

强化会计准则制定机构之间的协调配合125

期待美国尽快作出采用国际财务报告准则的承诺130

为什么金融业与众不同：金融业按现值计量的相关性134

A Time for Change？ The Objectives of Financial Reporting142

China and IFRS—An Opportunity for Leadership in Global Financial Reporting151

Accounting Transparency and Financial Crisis163

The Mission and Responsibility of America in the Process of International Convergence of Accounting Standards168

Adoption of IFRS to Be the Best Way to Protect Investors in America177

On Revenue Recognition ， Lease and Financial Instruments185

Building a Stronger International Accounting Standard Board194

The Prospects of International Accounting Standard Board202

On Accounting Transparency and Financial Stability209

The Imprecise World of Accounting217

The Concept of Prudence ： Dead or Alive ？225

Accounting Harmonisation and Global Economic Consequences233

Dispelling Myths about IFRS243

The Search for Consistency in Financial Reporting247

Accounting and Long-term Investment-“Buy and Hold”Should not Mean “Buy and Hope”251

IFRS and Indonesian Accounting Standards 2013 and Beyond258

Are We There Yet？ Charting the World’s Progress towards Global Accounting Standards270

Breaking the Boilerplate277

Europe and the Path towards Global Accounting Standards285

Strengthening Institutional Relationships294

Expectation of US Commitment to Adopt IFRS in a Timely Manner299

Why the Financial Industry is Different：The Relevance of Current Measurement for the Financial Industry303