 网站头条 |
|
|
|
| 2024年注册会计师全国统一 |
| 8月23-25日，佛山考区2024年注册会计师全国统一考试顺利举行。据统计，2024年佛山考…（阅读全文） |
 |
|
|
| “绿美佛山 行业在行动”主 |
| 为贯彻落实广东省委关于深入实施“百县千镇万村高质量发展工程”和推进绿美广东生态建…（阅读全文） |
|
|
|
|
 党建工作 |
|
|
|
| 信息内容页 |
|
|
 ACCA调查报告：优秀的财务报告提升股东的价值
|
| 发布时间：2007/9/3 |
|
| |
ACCA与CFO亚洲研究机构（CFO Asia Research Services）合作，发表了一份关于亚太区公司和其股东规章影响商业观点的调查报告。来自中国、香港、马来西亚和新加波的一百七十六位高级财务执行官对此次调查作了回馈，他们总体上对规章持肯定意见，近60％的报告提升了股东的价值。少于25％的人认为阻碍了经济的增长。总体上，大部分人认为规则导向更多的专注于战略。 一个关键的发现是“三种规则－财务报告准则，税收规章和股票交易规则－被认为最有效的增加股东价值”。这个研究还发现“仅当被长期的强制执行的时候，规章为商业创建了一个运行的平台。” 规章和披露的一些领域被认为更加有利。国际财务报告准则通过为西方投资者建立简单的可比性和使用以原则基础，灵活手段的方法，有关的的介绍已经被广泛的看作一个成功故事。报告对小公司和缺乏实施背景的国家是没有效的。 标题为《关键的联系：把规章与股东价值联系起来》的研究报告，可以在ACCA的网站下载（PDF,1041k）。 September 2007: Good financial reporting raises shareholder value
 | The Association of Chartered Certified Accountants (ACCA) in collaboration with CFO Asia Research Services has published the report of a survey of business opinion in Asia Pacific on the impact of regulation on companies and their shareholders. One-hundred seventy-six senior finance executives responding to the survey in China, Hong Kong, Malaysia, and Singapore have, on the whole, a positive view of regulation, with nearly 60% reporting that it enhances shareholder value. Less than 25% believed it hinders economic growth. Overall, most felt regulation allows more, not less, focus on strategy. |
A key finding was that "three types of rules – financial reporting standards, tax regulations, and stock exchange regulations – are viewed as the most helpful in creating shareholder value". The study also found that "regulations create a level playing field for businesses, but only when they are mandatory and enforced consistently". "Some areas of regulation and disclosure are believed to be more beneficial than others. The introduction of IFRSs has been seen widely as a success story, adding value to the Asian capital markets by creating easy comparability for Western investors and by allowing a flexible, principles-based approach. The downsides reported were unsuitability to small enterprises and a lack of local context for countries such as China." |
The report of the study, titled A Critical Connection: Making the Link Between Regulation and Shareholder Vvalue, can be Downloaded from the ACCA Website (PDF 1,041k). 转载于：Deloitte http://www.iasplus.com |
| |
|
|
|
