05|中国注册会计师协会开展“三严三实”专题学习研讨

07|关于学习贯彻中央统战工作会议和《中国共产党统一战线工作条例（试行）》精神的通知

09|中注协发布2015年会计师事务所综合评价前百家信息

09|2015年会计师事务所综合评价前百家信息

15|关于2015年度注册会计师全国统一考试计算机考试环境下故障处理办法的通告

17|广东省积极推进行业“国际化建设年”主题活动

18|湖北省以“三个推进”为重点 深化行业国际化建设

20|论经济新常态下注册会计师行业面临的问题及应对——基于河南省注册会计师行业的数据分析/张连升

29|审计师履约物质资本与IPO抑价——来自我国A股市场的证据/刘桂良邹昌洋王玲凡

36|QFII持股、公司治理与上市公司绩效——基于2010-2013年中国A股上市公司的实证分析/丁楠李文涛

43|财务报表重大错报风险的形成与路径效应探讨/王丽 冯玉婷刘红芬

51|中小会计师事务所人才流失问题与对策——基于北京金诚立信会计师事务所的启示/胡秋成谢世江

56|货币政策、审计意见与债务融资成本/布婉虹黎文靖

64|上市公司财务欺诈行为的识别模型构建与防范/张银华

69|政府干预、大股东财务困境与“掏空”/黎明刘文琦

75|我国碳审计监管体系建设研究/何丽梅兰玲瑜

81|事务所专业化经营与审计收费的匹配性研究——基于客户规模的中介效应/吕秋菊

87|开发管理会计咨询业务的探讨/苏中一

91|云会计下基于COBIT标准的AIS审计实施研究/程平 李宁

98|IFRS9减值会计的理论分析/刘泉军

104|股价异常变化条件下长期股权投资会计核算研究/侯林芳

109|企业科技创新活动管理会计岗位职责探讨/朱建林

113|长期股权投资重分类为可供出售金融资产的账务处理及税收分析/张军

116|管理会计中内部转移价格的税收考虑——基于企业集团视角/卢珊

119|基于ABC林木有限责任公司的管理会计案例研究/易金翠

25|中注协工作

26|地方注协工作

封三|简讯

123|国内财经

125|国际财经

Theoretical Analysis of Impairment Accounting in IFRS 9

The issuance of the complete IFRS 9 in July 2014 finally revealed the expected credit loss model. This article makes a brief introduction of the methods of impairment accounting in IFRS 9, analyzes their differences with IAS 39 and discusses the significance of implementing the impairment accounting which inherits and innovates the existing accounting theories. It not only inter-relates with, but also breaks through and innovates the existing accounting theories. However, there are still problems yet to be solved. China should adopt a progressive and steady strategy to achieve continuous convergence with IFRS 9. 

Monetary Policy, Audit Opinions and Debt Financing Costs

This article examines the impact of monetary policy and audit opinions on debt financing costs of Chinese listed companies. An empirical test finds that standard audit opinions may help those companies achieve lower debt financing costs. Compared to the period of easy monetary policies, during the period of tight monetary policies, the debt financing costs for those companies is more sensitive to the audit opinions. With an in-depth study of the differences between the SOEs and non-SOEs in terms of this phenomenon, this article finds that during the period of tight monetary policies, the non-standard audit opinions impose higher debt financing costs on non-SOEs, while they have little influence on the debt financing costs of SOEs.

Study on Association between Audit Firm Industry Specialization and Audit Fees

Industry Specialization is an important strategy of accounting firms to acquire sustainable competitive advantages, especially the advantages of low costs and differentiation. The article, with the data of A-share listed companies from 2009 to 2013, makes an empirical test on the audit fee models of accounting firms with an industry specialization strategy, and finds that at the market of large clients, such firms could gain audit fee premiums by providing differentiated services; while at the market of small clients, because of the lack of flexibility of  service prices, those firms, aiming to achieve economies of scale by raising their market shares, have to charge competitive audit fees.