加拿大会计准则国际趋同之进程 加拿大哦会计准则

讲座题目： Canada Journey to IFRS（加拿大会计准则国际趋同之进程） 讲 座 人：  Peter Secord 教授            加拿大圣玛丽大学原会计系主任 主 持 人：  桑士俊 教授            厦门大学管理学院会计系主任 主办单位：  厦门大学管理学院会计系 讲座时间：  2010年4月13日（星期二）14：30-16：30 讲座地点：  成枫楼201室 Peter Secord教授简介： Dr. Peter Secord is Chairman of the Department of Accounting at Saint Mary’s University in Halifax, Canada. He has taught full time at universities in Canada, Europe and the Middle East, as well as in China and Viet Nam. As a visiting professor or conference presenter he has made presentations in over 20 countries and has over two hundred publications and presentations in North America, Europe and Asia. He teaches International Accounting, Accounting History, a Graduate  Accounting Seminar and Advanced Financial Accounting, and has supervised large number of Master’s and Doctoral students, as well as post-doctoral scholars. He holds the Ph.D. (International Accounting) from the University of Reading, the B. Commerce (first class honours), Masters degrees in Business Administration and in Public Administration (Dalhousie University), and is a Certified ManagementAccountant, Certified Internal Auditor, and Certified General Accountant. In 2007, he was elected Fellow of the Society of Management Accountants of Canada. 讲座简介： Canada’s Journey to IFRS: Careful Navigation and Key Milestones Peter Secord, Saint Mary’s University, Halifax, Canada (Peter.Secord@smu.ca) Abstract Canada is one of the few countries to have a truly long history of private sector Accounting Standard setting. Not only has it been generally free of political interference, but for significant periods and on some issues, Canada followed a path that was genuinely independent of the standards set in other countries.  This review article sets out a brief history of accounting standard setting in Canada from the early twentieth century to the present day, considering the evolving environment, patterns of influence, harmonization efforts with the US and the broader international community, and the recent focus on the recent decision to adopt IFRS. It includes analysis and commentary on the “failure” of harmonization with the United States and the decision to move toward International Financial Reporting Standards, with a summary of key decision points and milestones, as well as commentary on the various impediments encountered during the journey.