Financial Statement Presentation Of Concergen And Improve The Research In Our Country

Record accounting information is enterprise business peratingconditions, results, cash flow of the various data, through financial statementsreports, notes passed to companies such as investors, debtors and creditors tpresent and potential stakeholders.A set of effective, high quality and high ransparency of the financial statements will help to report the economicdecisions of users. Financial storm in 2008 that states saw should be jointly set up a high quality and global accounting standards.The IASB and FASB two general standards board on October 16,2008, jointly issued the preliminary opinions on the presentation of financial statements "discussion, once published, the discussion has caused quite a stir, many accounting scholars call it" financial statement presentation revolution ".In subsequent years the IASB and FASB is committed to the global convergence of accounting standards efforts, set up eight stages as a goal in the development of international convergence.The financial statements of the two committees established rule of presentation is both opportunity and challenge to our country.China will adhere to the "continuous convergence" of policy, efforts to achieve convergence of international financial statement presentation standards.This article first introduced from financial statement presentation standards establishing background, research significance, purpose and method.Lists the content of rule of experts and scholars at home and abroad and presentation of financial statements, defects, study status of improvement measures.Next, describe the IASB and FASB joint to improve the international accounting standards and the development process, process since the establishment of the joint conceptual framework, described the establishment of the joint conceptual framework, development and achievements.The recent achievements of the joint concept frame.Then, describe the joint global concept framework, under the influence of international convergence of financial statement presentation case analysis to our country.This part introduces the germination, development of China’s international convergence, convergence and comprehensive convergence process, and the convergence with international standards of financial statement presentation standards compared with difference and the latest progress. Secondly, this paper introduces our country even though the work on the international convergence of great achievements, but there are still some problems.This part mainly studies the present situation of our financial statements and the existing problems, first put forward the general problems of the financial statements in our country, such as unreasonable reporting relationship is flabby, classification, decomposition of fine enough, after the detailed analysis of the current balance sheet, income statement, the cash flow statement and other problems.Finally, and this article innovation place.Financial statements presented improvement strategy research in China. Combined with the latest international concepts framework, draw lessons from international financial statement presentation rules, combined with the present situation of our capital market, aiming at the existing problems in the financial statements, the presentation of financial statements in China are put forward goal, classification model, measurement attributes and realize the concept of comprehensive income improvement ideas, such as initial assumption of balance sheet, income statement presentation mode.