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)publishedaMemorandumofUnderstandingreaffirmingtheirmitmenttotheconvergenceofUSgenerallyacceptedaccountingprinciples(GAAP)andInternationalFinancialReportingStandards(IFRSs)andtotheirsharedobjectiveofdevelopinghighquality,monaccountingstandardsforuseintheworldscapitalmarkets.TheconvergenceworkprogrammesetoutintheMemorandumreflectsthestandardsettingcontextoftheroadmapdevelopedbytheUSSecuritiesandExchangeCommissioninconsultationwiththeIASB,FASBandEuropeanCommissionfortheremovalofthereconciliationrequirementfornonUSpaniesthatuseIFRSsandareregisteredintheUS.Theworkprogrameincludesaprojectonmeasuringfairvalue. TheFASBhasrecentlyissuedStatementofFinancialAccountingStandardsNo.157FairValueMeasurements(SFAS157),onwhichworkwaswelladvancedbeforetheMemorandumofUnderstandingwaspublished.SFAS157establishesasingledefinitionoffairvaluetogetherwithaframeworkformeasuringfairvalueforUSGAAP.TheIASBrecognisedtheneedforguidanceonmeasuringfairvalueinIFRSsandforincreasedconvergencewithUSGAAP.Consequently,theIASBdecidedtousetheFASBsstandardasthestartingpointforitsdeliberations.Asthefirststageofitsproject,theIASBispublishinginthisdiscussionpaperitspreliminaryviewsontheprincipalissuescontainedinSFAS157. TheIASBplanstoholdroundtablemeetingsonthisdiscussionpaperinconjunctionwiththedevelopmentofanexposuredraft.PleaseindicateinyourresponsetothisInvitationtoCommentifyouareinterestedintakingpartinaroundtablemeeting.Pleasenotethat,becauseoftimingandspaceconstraints,notallofthoseindicatinganinterestmaybeabletotakepart. TheIASBwillconsiderresponsestothisInvitationtoCommentandtherelatedroundtablediscussionsindevelopinganexposuredraftofanIFRSonfairvaluemeasurement.TheexposuredraftwillbepreparedspecificallyforapplicationtoIFRSs.AlthoughprovisionsofSFAS157maybeusedinthepreparationofanexposuredraft,theymayberewordedoralteredtobeconsistentwithotherIFRSsandtoreflectthedecisionsoftheIASB.TheIASBplanstopublishanexposuredraftbyearly. InNovembertheIASBpublishedformentadiscussionpaper,MeasurementBasesforFinancialAccountingMeasurementonInitialRecognition,writtenbythestaffoftheCanadianAccountingStandardsBoard.Althoughthatpapercontainedadiscussionoffairvalue,itsprimarypurposewastodiscusswhichmeasurementattributeswereappropriateforinitialrecognition.ThatpaperispartoftheongoingConceptualFrameworkprojectthatseekstoestablish,amongotherthings,aframeworkformeasurementinfinancialreporting.Becauseofthedifferentscopeandintentofthatpaper,itisnotdiscussedinthisdiscussionpaper.However,mentsonthatdiscussionpaperrelatingtothemeasurementoffairvaluewillbeconsideredinthedevelopmentoftheexposuredraftofanIFRSonfairvaluemeasurementaswellasintheConceptualFrameworkproject.Issue1.SFAS157andfairvaluemeasurementguidanceincurrentIFRSs IFRSsrequiresomeassets,liabilitiesandequityinstrumentstobemeasuredatfairvalueinsomecircumstances.However,guidanceonmeasuringfairvalueisdispersedthroughoutIFRSsandisnotalwaysconsistent.TheIASBbelievesthatestablishingasinglesourceofguidanceforallfairvaluemeasurementsrequiredbyIFRSswillbothsimplifyIFRSsandimprovethequalityoffairvalueinformationincludedinfinancialreports.AconcisedefinitionoffairvaluebinedwithconsistentguidancethatappliestoallfairvaluemeasurementswouldmoreclearlymunicatetheobjectiveoffairvaluemeasurementandeliminatetheneedforconstituentstoconsiderguidancedispersedthroughoutIFRSs. TheIASBemphasisesthattheFairValueMeasurementsprojectisnotameansofexpandingtheuseoffairvalueinfinancialreporting.Rather,theobjectiveoftheprojectistocodify,clarifyandsimplifyexistingguidancethatisdispersedwidelyinIFRSs.However,inordertoestablishasinglestandardthatprovidesuniformguidanceforallfairvaluemeasurementsrequiredbyIFRSs,amendmentswillneedtobemadetotheexistingguidance.AsdiscussedfurtherinIssue2,theamendmentsmightchangehowfairvalueismeasuredinsomestandardsandhowtherequirementsareinterpretedandapplied. InsomeIFRSstheIASB(oritspredecessorbody)consciouslyincludedmeasurementguidancethatresultsinameasurementthatistreatedasifitwerefairvalueeventhoughtheguidanceisnotconsistentwiththefairvaluemeasurementobjective.Forexample,paragraphB16ofIFRS3BusinessCombinationsprovidesguidancethatisinconsistentwiththefairvaluemeasurementobjectiveforitemsacquiredinabusinessbinationsuchastaxassets,taxliabilitiesandnetemployeebenefitassetsorliabilitiesfordefinedbenefitplans.Furthermore,someIFRSscontainmeasurementreliabilitycriteria.Forexample,IAS16Property,PlantandEquipmentpermitstherevaluationmodeltobeusedonlyiffairvaluecanbemeasuredreliablyThisprojectwillnotchangeanyofthatguidance.Rather,thatguidancewillbeconsideredprojectbyproject.However,theIASBplanstousetheFairValueMeasurementsprojecttoestablishguidancewheretherecurrentlyisnone,suchasinIAS17Leases,aswellastoeliminateinconsistentguidanc