小企业会计准则文献综述及外文文献

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1、.本份文档包含：关于该选题的外文文献、文献综述一、外文文献SmallandMediumSizedEntitiesManagement'sPerspectiveonPrinciples-BasedAccountingStandardsonLeaseAccountingAbstractLeaseaccountingisviewedasoneofthetopprioritiesfortheInternationalFinancialReportingStandards(IFRS)convergence.Smallandme

2、diumsizedentitiesareanimportantpartoftheeconomy,andthisresearchinvestigatesthemanagement'sperspectiveontheadoptionofprinciples-basedIFRSaboutleaseaccounting.Thisresearcherinterviewedfourmanagersfromthreedifferentsmallandmediumsizedentities,andfoundthemanagement

3、tobemoreconcernedabouttheirlong-termbusinesssuccessthanthechangeofaccountingstandards.Onlywhentheentitieshavealoanwiththebank,thenthemanagementfocusesontheleaseclassification.Theinterviewalsosuggeststhatthemanagersandbusinessownersinthesmallandmediumsizedentiti

4、eshavelimitedknowledgeandskillsinaccountingreportingstandards.Thesefirmsoutsourcetheiraccountingneedstolocalaccountantsratherthanhavingtheirownin-housedepartments.TheotheraspectoffocusformanagementofthesefirmsistaxconsequenceofIFRSadoption.Theresearchsuggestsot

5、herregulatoryagencies,i.e.,InternalRevenueService,shouldalsobeinvolvedinenhancingfinancialstatementtransparencyandusefulnessaftertheadoptionofaccountingstandards.KeywordsInternationalFinancialReportingStandards(IFRS),USGeneralAcceptedAccountingPrinciples(GAAP),

6、LeaseAccounting,SmallandMediumSizedEntities(SME)1.IntroductionThisstudyexaminessmallbusinessmanagements'perspectiveontheconvergenceofaccountingstandardstoInternationalFinancialReportingStandards(IFRS)fromUSGenerallyAcceptedAccountingPrinciples(GAAP).Astheworldc

7、ontinuesto...migratetowardsaninterconnectedeconomy,themarketrecognizesthatitiseasiertohaveonesetofaccountingrulestorecordeconomictransactionsandfacilitatecross-bordercapitalflows.TheFinancialAccountingStandardsBoard(FASB)hasbeenworkingcloselywiththeInternationa

8、lAccountingStandardsBoard(IASB)toimproveandconvergeUSGenerallyAcceptedAccountingPrinciples(GAAP)toInternationalFinancialReportingStandards(IFRS)inthepastdecade.Thisstudyanal