论全球会计准则 国际会计准则理事会主席汉斯·胡格沃斯特演讲实录PDF电子书下载

译者序 1

前言 1

Foreword 1

财务报告的目标 1

中国与国际财务报告准则——主导全球财务报告的机遇 8

会计透明度与金融危机 17

美国在全球会计准则趋同进程中的使命与担当 21

美国全面采用国际财务报告准则是保护投资者利益的绝佳选择 28

纵论收入确认、租赁和金融工具 36

把国际会计准则理事会建设得更为强大 44

国际会计准则理事会未来展望 51

纵论会计透明度与金融稳定 57

非精确的会计世界 63

审慎：消亡抑或生存？ 69

会计协调和全球经济后果 75

消除对国际财务报告准则的偏见与误解 83

致力实现财务报告的一致性 86

会计与长期投资：“买入并持有”并非“买入并期待” 90

国际财务报告准则与印度尼西亚会计准则：2013及未来展望 95

国际财务报告准则趋同进展如何？——跟踪通向全球会计准则的世界进展 105

打破披露程式 111

欧洲与通向全球会计准则之路 117

强化会计准则制定机构之间的协调配合 125

期待美国尽快作出采用国际财务报告准则的承诺 130

为什么金融业与众不同：金融业按现值计量的相关性 134

A Time for Change？ The Objectives of Financial Reporting 142

China and IFRS—An Opportunity for Leadership in Global Financial Reporting 151

Accounting Transparency and Financial Crisis 163

The Mission and Responsibility of America in the Process of International Convergence of Accounting Standards 168

Adoption of IFRS to Be the Best Way to Protect Investors in America 177

On Revenue Recognition ， Lease and Financial Instruments 185

Building a Stronger International Accounting Standard Board 194

The Prospects of International Accounting Standard Board 202

On Accounting Transparency and Financial Stability 209

The Imprecise World of Accounting 217

The Concept of Prudence ： Dead or Alive ？ 225

Accounting Harmonisation and Global Economic Consequences 233

Dispelling Myths about IFRS 243

The Search for Consistency in Financial Reporting 247

Accounting and Long-term Investment-“Buy and Hold”Should not Mean “Buy and Hope” 251

IFRS and Indonesian Accounting Standards 2013 and Beyond 258

Are We There Yet？ Charting the World’s Progress towards Global Accounting Standards 270

Breaking the Boilerplate 277

Europe and the Path towards Global Accounting Standards 285

Strengthening Institutional Relationships 294

Expectation of US Commitment to Adopt IFRS in a Timely Manner 299

Why the Financial Industry is Different：The Relevance of Current Measurement for the Financial Industry 303