Paper代写：American Accounting Standards－r51due

下面为大家整理一篇优秀的paper代写范文- American Accounting Standards，供大家参考学习，这篇论文讨论了美国会计标准。美国是世界上最早开始制定会计准则的国家，且以高质量的会计标准而称道于世界。美国作为目前世界上最大的经济体和高度发达的市场经济国家，美国会计标准在国际趋同上态度的转变和做法对国际会计准则影响重大，同时对其他国家的会计标准国际趋同也有一定的借鉴意义。

In the economic globalization and the transnational movement of capital, international accounting standards have been the important commercial language and media, and the IASB has been working to build a global high-quality uniform accounting standards. As the largest economy in the world and the highly developed market economy countries, American accounting standards have a great influence on international accounting standards, and also have some referential significance to the international convergence of accounting standard in our country.

The United States is the first country in the world to develop accounting standards and is praised for its high quality accounting standards. The FASB has long argued that American accounting standards are the best in the world, and FASB chairman Robert H. Herz said: "The IASB is working towards the goal of developing world-wide quality reporting standards to support healthy global capital markets." "FASB has been trying to dominate the international capital markets with American accounting standards, and the attitude towards international accounting standards has never been recognized for gradual cooperation." In 2002, the United States Financial Accounting Standards Board and the International Accounting Standards Board signed a well-known Novick agreement, the two sides will be committed to accounting standards of international convergence. In 2008, the FASB published a roadmap of continuing convergence with international accounting standards, starting with a series of initiatives to converge on international accounting standards in the United States. However, in the process of convergence, FASB does not fully adopt international accounting standards, but puts forward a convergent strategy of "convergent recognition", and in practice, it requires that the financial statements presented in accordance with International accounting standards be readjusted in accordance with American accounting standards. As we all know, the United States is the world's largest economy, with highly developed capital markets, the United States Accounting standards and international convergence on the World accounting development has an important impact.

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Every revision of accounting standards in the United States has a profound correlation with its economic environment. 1929―1933 years of economic crisis profoundly affected the United States, the United States Congress passed the Securities Act in 1933, passed the Securities Exchange Act in 1934, the federal government set up a Securities and Exchange Commission, the adoption of the Securities Exchange Act The Securities and Exchange Commission is vested with the right to make financial reporting rules for companies making public and private transactions. When the SEC was established, it entrusted the development of accounting standards to the Civil American Institute of Certified Public Accountants, which was responsible for drafting and setting accounting standards, but the SEC retained the ultimate right to supervise and revise. The American Institute of Certified Public Accountants also attaches great importance to the SEC's comments and recommendations in the process of setting standards, and the SEC provides "substantial authoritative support" for the accounting standards established by the American Institute of Certified Public Accountants. In April 1938, the Securities and Exchange Commission, in its publication of the Accounting Series No. 4th, expressly accepted the financial reports prepared by the "substantive authoritative support" accounting standards, which led to the official support of the American Institute of Certified Public Accountants who worked on the guidelines. In 1939, the Accounting Procedures Committee issued the first United States GAAP statement ―― No. 1th, the Accounting Research Bulletin, which ushered in a precedent for the establishment of accounting standards by private organizations. The formulation of American accounting standards is based on the model of civil and official support.

The development stage of international convergence cooperation in American accounting standards can be divided by the signing of Novick agreement, and before the Novick agreement, the United States Accounting Standards Board and the International Accounting Standards Board did not engage in substantive cooperation. Before the 1990s, although the United States was one of the initiators of the IASB, it did not have any convergent cooperation with the IASB, where there was a big difference between American accounting standards and international accounting standards. In 1991, the FASB published a "strategic plan for international activities", for the first time formally proposing the goal of greater comparability between US accounting standards and international accounting standards, and clearly expressed support for the international Accounting standard formulation. In April 1996, the Securities and Exchange Commission announced that it would consider accepting international accounting standards for foreign companies listed in the United States, but offered three conditions for the quality of international accounting standards. The October 2002 United States Accounting Standards Committee and the International Accounting Standards Committee in the United States Connecticut State Novico City, the FASB Office held a cooperation meeting. The meeting was followed by a memorandum of understanding to achieve convergence between GAAP and international accounting standards. The two sides pledged to do their utmost to ensure that the existing financial reporting standards are fully compatible as soon as practicable, and to work together in future projects to assure that this capacity is maintained. Sir David Tweedie, president of the International Accounting Standards Board, noted that "This is another crucial step in our process of working with national norm-setting bodies to achieve a truly globalized accounting standard." "The Novico agreement has actively promoted the FASB and IASB's pace of norm-setting and convergence, and has made substantial cooperation."

After the Novick agreement, the two sides have cooperated and studied specific accounting standards projects. In October 2004, the IASB and FASB jointly initiated research to develop a better common conceptual framework based on their existing frameworks as part of the convergence of accounting standards for both parties. In June 2005, IASB and FASB held a meeting in London to discuss the convergence of American accounting Standards and International accounting standards, at which FASB and IASB developed convergent plans based on U.S. GAAP. July 3, 2007, the U.S. Securities and Exchange Commission officially canceled foreign companies listed in the United States if the financial statements in accordance with international accounting standards should be adjusted to the United States GAAP to prepare financial reporting requirements. After that, the two sides cooperated on the development of accounting standards, such as fair value measurement standards. In September 2006, FASB issued the financial Accounting Standard No. 157th, fair value measurement, the IASB has studied the main theory of SFAS 157, and has formed a preliminary view on key issues, and on May 12, 2011, the IASB and FASB jointly released the latest guidelines for fair value measurement, That is, the international Financial Reporting Standard No. 13th, the fair value measurement, and FASB's accounting Standard No. 4th of 2011 Update notice. IFRS 13 fully absorbs SFAS 157. IFRS 13 represents the latest achievement of the international accounting community on the measurement of fair value, the result of international convergence of IASB and FASB accounting standards, and plays an important role in the formulation of fair value measurement standards in various countries.

Looking at the international Convergence of accounting standards in the United States, the United States attitude towards international accounting principles is never recognized to gradually cooperate, and supports the IASB in developing a global, high-quality accounting standard. The FASB has had an increasing impact on the development of international accounting standards, and at the time of the IASB's entry into the substantive phase of the completion of the core Standards project and institutional reorganization, the United States position was changed from indifference to active intervention. From the joint implementation of the framework for the preparation of financial statements to the September 2006, FASB issued the fair value measurement guidelines, the establishment of a new fair value definition and measurement guide. The 2011 IASB issued the fair value measurement guidelines, from the procedure and application scope of fair value estimation, the FASB's strong impact on the IASB, the FASB's fair value concept has made effective progress, the IASB fair value measurement guidelines to the FASB closer to the signs of obvious, Some specific guidelines are also close to US GAAP. In the restructuring of the International Accounting Standards Agency, the United States also actively intervened, leading the 2000 International Accounting Standards Committee reorganization, in November 1999, IASC approved a nominating committee, U.S. SEC chairman Arthur Levitt was elected chairman of the nominating committee. May 22, 2000, the IASC Nomination committee announced the reorganization of the first 19 trustees of IASC, chaired by former chairman of the Federal Reserve, Paul Volker. In the 2001 IASC Reorganization programme, the United States accounted for 10 of the 49 seats set up by the International Accounting Standards Advisory Board. American intervention has changed the structure and balance of power of IASC. The change of American attitude towards international accounting standards stems from the need of national interests. The trend of world economic integration makes the United States have to seriously consider the status of international accounting standards, the United States tried to intervene in the International Accounting Standards Committee's institutions, affecting international accounting standards, making international accounting standards to the United States accounting standards.

The process of international convergence of American accounting standards shows that the convergence process of American accounting Standards and International accounting standards is the result of mutual need. As the largest country in the world economy, the United States has the most developed capital markets and financial system, and the convergence of accounting standards developed by FASB and IASB reflects the need for each other. The International accounting standards developed by the United States with a strong influence on the IASB are based on American GAAP, reducing the impact of the cost and institutional changes of the international Convergence of American accounting standards. The International Accounting Standards Board as a civilian norm-setting body whose international accounting standards, if not recognized and supported by the national norm-setting bodies, are also difficult to promote worldwide, and if supported by the United States, the authority of the International Accounting standards profession is demonstrated, There will also be many countries that follow the US and adopt international accounting standards. Therefore, the United States Accounting Standards and international accounting norms in the process of convergence between the two sides is a total win, and the two sides in cooperation in the basic position of equality, even the United States more dominant power.

On the other hand, the United States is very pragmatic in the process of convergence with international accounting standards. The difference between US GAAP and international accounting standards has not been copied into the international accounting standard, but is composed of the research team, in-depth study of the situation in the United States. In the Enron incident and the financial crisis of the 2008, the United States has formed a study of people from the theoretical and practical fields, including studying international accounting standards to solve the American problem. For the first time, the United States has proposed a "convergent recognition" model in international standards. "Convergent recognition" mode means that a country or region will promote the convergence of national accounting standards and IFRS, at the same time, the national accounting standard-setting bodies and their power to develop their own accounting standards, the current international Financial Reporting standards are approved on a case-by-case basis, and further published guidelines, explanations or other disclosure requirements in accordance with the actual situation in the country. The goal of "convergent recognition" is not to replace the United States GAAP with IFRS, but to incorporate IFRS into the U.S. financial reporting system. This strategy also reflects the United States ' attitude towards international accounting standards in the United States more based on its own accounting standards, the ego as the main body, the absorption of international accounting standards, to coordinate the differences, so that the United States Accounting Standards and international accounting standards for the report to achieve the equivalent.

The United States accounting Standards in the international convergence of these practices for China's accounting standards International convergence has a certain reference significance. First, in the process of internationalization of accounting standards, China should be based on the needs of social and economic development, absorbing international accounting standards for my use. The construction of accounting standards in China started late, but with the rapid development of reform and opening up, at present, a set of accounting standards system which adapts to China's economic development and the international accounting standards is highly convergent. China's accounting standards in the process of international convergence is more followed by changes in international accounting standards, to learn the practice of international accounting standards, to study the actual situation in China and then revise our norms. The United States ' convergent recognition ' model has been more proactive, taking the U.S. stance to incorporate international accounting standards into the U.S. financial reporting system. Second, China's accounting standards in the process of internationalization should tightly grasp the right to formulate national norms, and actively participate in the impact of international accounting standards, to safeguard our national interests. In the International Accounting Standards Committee, our country has fewer members and less influence on the International Accounting Standards Committee, which also causes the international accounting standards to take less account of our country's actual situation in the process of formulation. In the process of accounting standard convergence, the United States actively participates in the International Accounting Standards Board's reorganization, intervenes in the International Accounting Standards Committee, occupies an important position and has an impact on the structure of the International Accounting Standards Committee, thus affecting the development trend and tendency of international accounting standards. Therefore, our country should pay attention to the exchange and cooperation with the International Accounting Standards Committee in the process of international convergence of accounting standards in the future.

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