最新的2020年国际会计动态，你了解多少？

发布时间：2020-03-14

最新的2020年国际会计动态，你了解多少？51题库考试学习网带领大家一起来看看吧！

一、受新冠病毒疫情影响，国际财务报告准则基金会调整近期办公和会议安排

近期，国际财务报告准则基金会对新冠病毒造成的全球性影响密切关注，并根据公共卫生部门所公布的信息持续跟踪事态发展。由于新冠病毒疫情在英国扩展，基金会决定关闭其位于伦敦的办公场所，所有工作人员自3月16日起居家办公。基金会表示已针对疫情制定应急预案，并将努力维持正常工作运转。如个别会议安排有调整的，基金会将及时在网站发布最新安排。同时，基金会鼓励有意愿参与或旁听会议的与会者通过远程方式参会。近期有调整的会议安排如下：

一是定于3月召开的资本市场咨询委员会会议仅允许过去14天无发热流感症状的在伦敦地区的正式代表参会，其他人员将通过远程方式参会。

二是定于3月例行召开的国际会计准则理事会会议改为视频会议形式，并缩减会议议程。三是定于3月召开的国际财务报告准则咨询委员会会议将推迟举行。

四是定于4月召开的会计准则咨询论坛将改为视频会议形式。

二、国际财务报告准则解释委员会招募新任委员

国际财务报告准则解释委员会是理事会的解释机构。理事会副主席苏﹒劳埃德任解释委员会主席，其他14名委员任成员。解释委员会的职责是解决国际财务报告准则在一致应用过程中的执行问题。基金会受托人拟面向所有地区招募4名合适的候选人，填补解释委员会的空缺职位。基金会将重点招募报表编制者，并且优先考虑来自非金融企业领域的、具有应用国际财务报告准则丰富经验的候选人，具体招募条件如下：

具有较高的专业技术水平；

具有丰富的国际业务和市场经验；

具有应用国际财务报告准则的实务经验，以及分析国际财务报告准则财务报表的相关经验；能够作为独立个人履行职责。新任委员任期三年，自2020年7月1日至2023年6月30日，可连任一届。解释委员会每年在伦敦召开六次会议，每次会期两天。

三、欧洲财务报告咨询组将对主要财务报表项目进行实地测试

欧洲财务报告咨询组计划与欧洲会计准则制定机构以及理事会一同就理事会2019年12月发布的《一般列报和披露》进行实地测试，并拟邀请多家企业参与测试。实地测试将有助于发现准则实施和应用中的问题，明确是否需要就相关问题提供更加详细的指引，并有利于评估准则实施的成本等。

好了，以上就是关于2020年最新的国际会计动态的相关内容，如有异议，请以官方发布的内容为准。还想了解更多动态信息，欢迎来51题库考试学习网留言。

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(b) Describe the potential benefits for Hugh Co in choosing to have a financial statement audit. (4 marks)

正确答案：
(b) There are several benefits for Hugh Co in choosing a voluntary financial statement audit.
An annual audit will ensure that any material mistakes made by the part-qualified accountant in preparing the year end
financial statements will be detected. This is important as the directors will be using the year end accounts to review their
progress in the first year of trading and will need reliable figures to assess performance. An audit will give the directors comfort
that the financial statements are a sound basis for making business decisions.
Accurate first year figures will also enable more effective budgeting and forecasting, which will be crucial if rapid growth is to
be achieved.
The auditors are likely to use the quarterly management accounts as part of normal audit procedures. The auditors will be
able to advise Monty Parkes of any improvements that could be made to the management accounts, for example, increased
level of detail, more frequent reporting. Better quality management accounts will help the day-to-day running of the business
and enable a speedier response to any problems arising during the year.
As a by-product of the audit, a management letter (report to those charged with governance) will be produced, identifying
weaknesses and making recommendations on areas such as systems and controls which will improve the smooth running of
the business.
It is likely that Hugh Co will require more bank funding in order to expand, and it is likely that the bank would like to see
audited figures for review, before deciding on further finance. It will be easier and potentially cheaper to raise finance from
other providers with an audited set of financial statements.
As the business deals in cash sales, and retails small, luxury items there is a high risk of theft of assets. The external audit
can act as both a deterrent and a detective control, thus reducing the risk of fraud and resultant detrimental impact on the
financial statements.
Accurate financial statements will be the best basis for tax assessment and tax planning. An audit opinion will enhance the
credibility of the figures.
If the business grows rapidly, then it is likely that at some point in the future, the audit exemption limit will be exceeded and
thus an audit will become mandatory.
Choosing to have an audit from the first year of incorporation will reduce potential errors carried down to subsequent periods
and thus avoid qualifications of opening balances.

4 Whilst acknowledging the importance of high quality corporate reporting, the recommendations to improve it are

sometimes questioned on the basis that the marketplace for capital can determine the nature and quality of corporate

reporting. It could be argued that additional accounting and disclosure standards would only distort a market

mechanism that already works well and would add costs to the reporting mechanism, with no apparent benefit. It

could be said that accounting standards create costly, inefficient, and unnecessary regulation. It could be argued that

increased disclosure reduces risks and offers a degree of protection to users. However, increased disclosure has several

costs to the preparer of financial statements.

Required:

(a) Explain why accounting standards are needed to help the market mechanism work effectively for the benefit

of preparers and users of corporate reports. (9 marks)

正确答案：
(a) It could be argued that the marketplace already offers powerful incentives for high-quality reporting as it rewards such by
easing or restricting access to capital or raising or lowering the cost of borrowing capital depending on the quality of the entity’s
reports. However, accounting standards play an important role in helping the market mechanism work effectively. Accounting
standards are needed because they:
– Promote a common understanding of the nature of corporate performance and this facilitates any negotiations between
users and companies about the content of financial statements. For example, many loan agreements specify that a
company provide the lender with financial statements prepared in accordance with generally accepted accounting
principles or International Financial Reporting Standards. Both the company and the lender understand the terms and
are comfortable that statements prepared according to those standards will meet certain information needs. Without
standards, the statements would be less useful to the lender, and the company and the lender would have to agree to
create some form. of acceptable standards which would be inefficient and less effective.
– Assist neutral and unbiased reporting. Companies may wish to portray their past performance and future prospects in
the most favourable light. Users are aware of this potential bias and are sceptical about the information they receive.
Standards build credibility and confidence in the capital marketplace to the benefit of both users and companies.
– Improve the comparability of information across companies and national boundaries. Without standards, there would be
little basis to compare one company with others across national boundaries which is a key feature of relevant
information.
– Create credibility in financial statements. Auditors verify that information is reported in accordance with standards and
this creates public confidence in financial statements
– Facilitate consistency of information by producing data in accordance with an agreed conceptual framework. A consistent
approach to the development and presentation of information assists users in accessing information in an efficient
manner and facilitates decision-making.

1 Bailey’s is a large toy manufacturer based in a traditional industrial region. Established in the 1970s, it has faced many changes in the market and survived. This has been due in part to employing a largely unskilled low paid staff,and maintaining its main advantage, that of low production costs based on low pay. Most of the production involves repetitive and boring work with little challenge and opportunity for innovation. Although many of the employees have

been with the company for some time, there has been a high level of employee turnover.

However, an unhappy atmosphere has been apparent for some time. There has been a number of instances ofarguments between the staff, friction between different departments, disturbance, low morale, poor production and general unrest, made worse recently by a decline in business which may lead to staff reduction and redundancy. Poor pay is leading to family problems that are affecting the commitment and motivation of the employees.

The business was recently sold to the new owner, Rebecca Stonewall. She is concerned that the negative atmosphere she has found will harm the prospects of the business and is determined to address the issues that have become apparent.

She has therefore decided that it is time to take account of opinions and views of the employees in an attempt both to identify the problems and to resolve them. She has appointed external counsellors since she thinks that a programme of individual counselling might be appropriate and is also of the opinion that some form. of different or improved approach to motivation might be the answer to the problems at Bailey’s.

Required:

(a) Define the role that the external counsellor must fulfil at Bailey’s. (3 marks)

正确答案：
1 One of the many skills that managers are called upon to use is counselling. Situations often arise in the workplace where particular and careful people-centred skills are required. It is important that managers understand exactly what counselling involves and the delicate skills involved. In addition, many problems identified by counselling can be resolved through appropriate methods of motivation. Widening and deepening interest in the organisation and its many tasks and departments is a tried and tested method
for motivating employees. However, financial rewards remain a strong and important motivator.
(a) The external counsellor’s role must be as ‘a person who takes on the role of counsellor and agrees explicitly to offer time,attention, advice, guidance and support to another person (or persons) temporarily in the role of client’.

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