国际会计准则下会计信息披露的最新趋势 -会计学专业

摘要

随着全球经济一体化进程加速，跨国公司数量不断增加，国际会计准则在协调各国会计制度差异、提高会计信息可比性方面发挥着重要作用。本研究旨在探讨国际会计准则下会计信息披露的最新趋势，通过文献研究法和案例分析法，系统梳理了近年来国际会计准则理事会发布的相关准则及解释公告，并选取具有代表性的跨国企业进行深入剖析。研究表明，在披露内容上，更加注重非财务信息如环境、社会责任等的披露，以满足利益相关者多元化需求；在披露形式上，结构化数据与非结构化数据并重，利用XBRL等技术手段增强信息交互性。创新之处在于首次将环境社会治理理念融入会计信息披露框架，拓展了传统财务视角，为构建更加全面、透明的信息披露体系提供了理论依据，也为监管机构完善相关政策法规提供了参考借鉴，有助于提升全球资本市场的资源配置效率和稳定性。

关键词：国际会计准则会计信息披露非财务信息

Abstract

With the acceleration of global economic integration and the increasing number of multinational corporations, International Financial Reporting Standards (IFRS) play a crucial role in harmonizing differences in national accounting systems and enhancing the comparability of accounting information. This study aims to explore the latest trends in accounting information disclosure under IFRS by employing literature review and case analysis methods. It systematically examines the relevant standards and interpretations issued by the International Accounting Standards Board in recent years and conducts an in-depth analysis of representative multinational enterprises. The findings indicate that there is a growing emphasis on the disclosure of non-financial information such as environmental and social responsibility issues to meet the diverse needs of stakeholders. In terms of disclosure format, both structured and unstructured data are given equal importance, with technologies like XBRL being utilized to enhance information interactivity. An innovative aspect of this research is the integration of environmental, social, and governance (ESG) principles into the fr amework of accounting information disclosure, which broadens the traditional financial perspective. This provides theoretical support for constructing a more comprehensive and transparent disclosure system and offers valuable references for regulatory bodies to improve relevant policies and regulations. Ultimately, it contributes to enhancing the efficiency and stability of global capital markets in resource allocation.

Keyword:International Accounting Standards Accounting Information Disclosure Non-Financial Information

1绪论 1

1.1国际会计准则下信息披露的背景 1

1.2研究的意义与价值 1

1.3当前研究现状综述 1

1.4本文的研究方法 2

2会计信息披露的核心要素变化 2

2.1财务报表列报的新要求 2

2.2非财务信息的重要性提升 3

2.3会计估计与判断的披露改进 3

3技术进步对信息披露的影响 4

3.1数字化转型下的信息披露 4