本文選題：合并財(cái)務(wù)報(bào)表　切入點(diǎn)：XBRL　出處：《華北電力大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：目前,中國會(huì)計(jì)準(zhǔn)則委員會(huì)(CASC)、國際會(huì)計(jì)準(zhǔn)則理事會(huì)(IASB)和美國會(huì)計(jì)準(zhǔn)則委員會(huì)(FASB)三大區(qū)域性會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)均已制訂出了與各自會(huì)計(jì)準(zhǔn)則相配套的XRBL技術(shù)規(guī)范和分類標(biāo)準(zhǔn),在各自的會(huì)計(jì)準(zhǔn)則規(guī)制范圍內(nèi)為XBRL在實(shí)務(wù)層面的實(shí)施與應(yīng)用提供了指引。本文正是以此為契機(jī),將作為會(huì)計(jì)信息流程終端的合并財(cái)務(wù)報(bào)表作為突破點(diǎn),在比較中國會(huì)計(jì)準(zhǔn)則(CAS)、國際財(cái)務(wù)報(bào)告準(zhǔn)則(IFRS)和美國公認(rèn)會(huì)計(jì)準(zhǔn)則(GAAP)與其相關(guān)會(huì)計(jì)處理的基礎(chǔ)上,建立起不同準(zhǔn)則下會(huì)計(jì)科目的對應(yīng)關(guān)系,進(jìn)而推演出不同準(zhǔn)則之間會(huì)計(jì)科目的轉(zhuǎn)換生成規(guī)則。 在研究內(nèi)容上,本文對合并財(cái)務(wù)報(bào)表跨準(zhǔn)則映射路徑的宏觀方向和微觀操作兩方面進(jìn)行了深入探討,在合并財(cái)務(wù)報(bào)表系統(tǒng)性框架的指引下勾勒出會(huì)計(jì)科目的跨準(zhǔn)則轉(zhuǎn)換方法；在研究思路上,本文遵從理論內(nèi)涵到現(xiàn)實(shí)外延、從框架厘定到內(nèi)容整合兩條主線。根據(jù)本文的研究成果,借助XRBL強(qiáng)大的數(shù)據(jù)整合能力,能夠縮減會(huì)計(jì)準(zhǔn)則以及由其衍生的會(huì)計(jì)科目存在的固有割裂與差異,從而促成企業(yè)合并財(cái)務(wù)報(bào)表整體的跨準(zhǔn)則無縫對接,便于中國企業(yè)將會(huì)計(jì)信息作為真正的“國際商業(yè)語言”與全球資本市場達(dá)成高效準(zhǔn)確的交流。這一技術(shù)層面成果的實(shí)施為企業(yè)財(cái)務(wù)報(bào)告在不同區(qū)域性會(huì)計(jì)準(zhǔn)則之間實(shí)現(xiàn)自由對接提供支持,同時(shí)大幅削減企業(yè)與不同國家資本市場之間實(shí)現(xiàn)滲透性互動(dòng)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.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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