فروش فایل ,دانلود فایل,خرید فایل,دانلود رایگان فایل,دانلود رایگان
فروش فایل ,دانلود فایل,خرید فایل,دانلود رایگان فایل,دانلود رایگانفروش فایل ,دانلود فایل,خرید فایل,دانلود رایگان فایل,دانلود رایگان
فروش فایل ,دانلود فایل,خرید فایل,دانلود رایگان فایل,دانلود رایگانسیری بر ساختارهای تئوری اثباتی حسابداری
1-پیدایش و انبساط فرضیه اثباتی حسابداری
2-مقایسه تئوری اثباتی حسابداری معیارهای بنیادین ارتقا علوم (معیارهای دانش از چشم‌انداز کوهن 1996-رویکرد ابطال پذیری پوپر1959- پروگرام تحقیقاتی لاکاتوش 1970)
Acounting as an engine
در این فایل ، متن انگلیسی نوشته (( محاسبه‌گری به عنوان یک موتور )) تحت عنوان (( Acounting as an engine )) نوشته Jan Mouritsen که در نشریه elsevier دانمارک چاپ شده ، در 19 صفحه و به صورت PDF ارائه شده است . در صورت احتیاج به سمت ترجمه لطفا" با ایمیل Filecache@yahoo. com نامه‌نگاری فرمایید . کتاب حسابداری پیشرفته 2 دانشگاه ازاد
این دفترچه حرف فرمت پی دی اف و82 صفحه می باشد مقاله حسابداری ترجمه شده با عنوان ابزار مالی برای تثبیت جریانهای نقدی آتی
مقاله حسابداری ترجمه شده با آغاز ابزار مالی برای اثبات جریانهای نقدی آتی در فرمت دعا و حاوی ترجمه متن زیر می باشد:
Financial instruments to fix future cash flows
By
the way, even when liabilities financing the business investments are
subject to a floating rather than a fixed interest rate, a similar
accounting issue may eventually emerge if the floating rate is converted
to a fixed rate by means of an interest rate swap or other similar
contracts. Swap contracts to pay fixed interest in exchange for
receiving floating interest, are sometimes called “cash flow hedges”,
since they hedge the risk of fluctuation of the interest payment against
expected future operating revenue. Unlike hedges against changes in the
market value, there are many complicated problems about the income
recognition of changes in the market price 13).
This
kind of hedging transaction increases the risk of changes in the market
value of the position, while averting fluctuations in cash flows. In
this respect, the same transaction can be regarded either as hedging or
as speculation. However, hedging is by nature a transaction intended to
avert the risk of fluctuation in the return on investments. Thus, the
pattern of hedging depends on whether the relevant return is measured by
changes in market value or by cash flows. In this case, since gain or
loss to be hedged is the cash flows of interest payments, performance of
the interest rate swap contracts can be measured by the swap
differentials for each year, instead of measuring changes in the market
value.
A
floating rate debt combined with an interest rate swap contract is, in
effect, exactly the same as a fixed rate debt. Therefore, in cases where
the gain or loss on a fixed rate debt is recognized on the basis of
cash flows instead of changes in market value, income on the interest
rate swaps to avert fluctuation in interest payments would be recognized
on the cash flow basis, in line with realization of the swap
differentials. Changes in the market value in anticipation of the future
cash flows have nothing to do with the performance as a hedging
transaction, although it would be regarded as performance if the
position is considered to be speculation 14). To assert that an interest
rate swap contract is intended to hedge fluctuations in cash flows is
to confirm that the debts on which the interest rate is fixed by the
swap are restricted to non-financial operating assets and that the
interest (and principal) is paid out from cash flowing from the
operating activities. In this case, changes in the market value of the
debt are not regarded as realization of cash flows. Taking this into
account, the gain or loss on mark-to-market measurement of the interest
rate swap contract is initially included in comprehensive income and
then transferred to net income when realized as a swap differential for
the year
15).
Anyway, the recognition of income should depend on the nature or
substance of the investment, not on the external form of the asset (that
is, whether it is a financial instrument or not).Financial instrument
of which valuation gain or loss does not meet the condition as realized
income is not only the debt bound to the business investments as
described above. One of the largest issues in FASB Statement No.115,
which addresses measurement of marketable securities, was a treatment of
debt securities held to maturity. Even in this statement, which has
adopted mark-to-mark valuation to a large extent, it has been decided
that debt securities that the enterprise intends to hold to maturity
without converting into cash should be measured at amortized cost,
because they are not subject to risk of market value fluctuation due to
changes in interest rates.
Of
course, in cases of debt securities that the enterprise intends to sell
at any time, the performance of the investment entirely depends on the
indefinite future market price. In such cases, the current market price
is the most updated information for measuring income. However, when the
debt security is held to maturity, the performance of the investment is
determined by the cash flows of interest payments contracted and
redemption. Assuming there would be no default, the performance of the
investment is fixed at the moment the debt security is purchased. In
this case, income can be determined by allocating the contracted results
among periods, regardless of uncertain changes in the market price.
Such an allocation provides better information about the cash flows that
are fixed over the future periods 16). However, even when a decision of
holding to maturity has been made, the investment may be considered
still exposed to risk of market value fluctuation, if the sacrificed
opportunities of profiting from short-term transactions is seen as a
problem. If such a view should be taken, we would have to measure the
income for each period by the changes in market value. On the other
hand, if we take the fact that the enterprise has averted the risk of
fluctuation in market prices and fixed the performance up to maturity as
a given condition, the income for each period would be independent of
fluctuation in market prices. Earnings information based on the
inter-period allocation of fixed cash flows is considered useful to
investors in forming expectations, in that the investment policy of the
management is communicated to investors 17). As discussed above, even in
the case of financial instruments, the fluctuation in market prices
sometimes may not be regarded as realization of cash flows. That is also
true for the cases of hedges of forecasted transactions for which there
is not yet any recognized position on the balance sheet.
Although
the market price is indispensable information for those financial
instruments, with regard to valuation gains or losses (differences
between the market value at beginning and at end of the year), we need
to consider an approach of recycling them from comprehensive income to
net income
when
realized. Again, the critical factor is not the external form of the
financial instruments, but the nature of the transactions that have
generated the position 18).
هدف حسابداری و مفهوم ارزیابی بازار به بازار
مقاله با عنوان هدف حسابداری و مفهوم ارزیابی بازار به سمت بازار در فرمت ورد و حاوی ترجمه متن زیر باده باشد:
The objective of accounting and the meaning of mark-to-market valuation
Now,
let us consider about relationship between the concept of realized
income and valuation gains or losses on financial assets. Before going
on to the discussion of this issue, it would be helpful to compare the
realized income and economic income and reconfirm the relationship
between them. As already discussed in detail, with regard to financial
assets in the proper sense of the word, the results of investments would
be measured at the same amount under both of the two income concepts.
In cases of financial assets that are mere investments of surplus money
and can always be freely sold by the piece, their values are equal to
the market prices no matter who holds them and a change in their market
prices is in substance same as realization of cash flow. On the
contrary, in cases of physical assets used in business, whereas changes
in the market value and the value of goodwill affect the economic
income, they will not affect the realized income until they are realized
as cash flows. In this process, goodwill is generated as an expectation
of future results of business investments and while it disappears as
time passes all or part of it is transformed into the value of tangible
assets. This process is irrelevant to realized income, although
important to the economic income. Result of investment is realized when
it has been released from the business risk, and measurement of realized
income does not recognize all value changes of assets, but recognizes a
portion that is realized as value of financial assets. Of course, when
summing up the entire period of a real investment, there would be no
difference between the economic income and the realized income. Unless
we regard the goodwill generated by an investment as an element of the
capital to be maintained, the amount of income is anyway determined
ultimately by the total cash flows of the investment and its results.
Therefore, the difference between these two concepts is no more than
difference in the period to which income is attributed. Both concepts
result in inter-period allocation of net cash flows 7). Then, which will
better serve the objectives of accounting information, the allocation
of cash flows based on the concept of economic income, or the allocation
of cash flows in a systematic manner (independent of the changes in the
value of assets) based on the concept of realization? It is a
traditional view that financial statements should provide information
that is useful for investors to assess the corporate value through their
own forecasts of future results 8). When considered based on such
usefulness to investors’ expectation formation process, the major issue
is the meaning each of income information has. Let us first consider
about the result of a business investment. As mentioned many times, this
forecast varies with the enterprise that makes the investment.
Investors by themselves forecast the result and thereby assess the value
of assets invested in the business. The value of physical assets, which
determines the economic income, is a result of such assessment by the
investors and it is not an ex ante information useful to investors’
assessment. Although income measured only by changes in market price
ignoring the value of goodwill is also a kind of economic income, such
information is not useful for investors in forecasts of future cash
flows or assessment of the goodwill inherent in the enterprise. As long
as cash flows generated from business investments depend on intangible
management resources inherent in each enterprise, to be useful to
forecast future results, income information should capture the actual
cash flow realized by the enterprise, after all. By comparing the result
with the ex ante expectation, investors can revise their expectation
and assessment of the value of the investment. Such a meaning, known as
feedback value 9), has been attached to the realized income.On the other
hand, in cases of financial assets, at least for those which can be
sold freely by the pieces, there will be no difference in the valuation
of assets, whichever concept of income is applied.Since there is no
goodwill value in financial assets, their valuation is completed by
identification of their market prices. For such assets, current market
value would be the most useful information.However, it is not clear to
what extent the income measured on the basis of the changes in market
prices is useful to forecasts. The fact that financial assets have no
goodwill value is rather consistent with the view that the future
results of investments in such assets will have nothing to do with the
past results and such income information is not useful to the formation
of expectations 10). Considering in this way, whichever the income
concept is chosen, information of income from financial investments
might not have any more meaning to investors’ expectation formation than
the market value information of stock variables 11). However, at least,
it would be information that is compatible with the forecasts of future
cash flows, in that cash flows arising in the period are compared with
the expectation at the beginning of the period. Except for the special
case where changes in market prices do not mean the realization of cash
flows, valuation gains or losses on financial assets may not be
irrelevant information to the assessment of corporate value based on the
forecasts of future results. In this respect, there is a basic
difference from the cases of physical assets.