Educational Videos 教育錄像節目
Business, Finance & Accounting 商業、財務與會計學
Accounting 會計
Preparing for the New Credit Loss Model: The CECL Approach
當前預期信用損失模型：準備工作
Businesses, as well as banks, are facing a new accounting model for credit losses, known as "current expected credit loss" or CECL. Under the revised standard, accounting is based on historical and current losses, as well as on any deficit that is expected to occur in the future over the entire lifetime of a loan. Eric Segal, managing director of CFO Consulting Partners, warns that this change in loss reserve philosophy will require enterprises to set aside capital for future loss events that could take place - even if they have not yet occurred.
“當前預期信用損失”或稱CECL，被稱為金融監管與會計準則方面的一次顛覆性的改革，旨在簡化和強化金融工具的風險計量和報告。企業和銀行正為這項新修訂的會計準則做好準備。專業人士將在節目內分析需要注意的地方。備有英文字幕。
30 mins
English with English subtitles
當前預期信用損失模型：準備工作
Businesses, as well as banks, are facing a new accounting model for credit losses, known as "current expected credit loss" or CECL. Under the revised standard, accounting is based on historical and current losses, as well as on any deficit that is expected to occur in the future over the entire lifetime of a loan. Eric Segal, managing director of CFO Consulting Partners, warns that this change in loss reserve philosophy will require enterprises to set aside capital for future loss events that could take place - even if they have not yet occurred.
“當前預期信用損失”或稱CECL，被稱為金融監管與會計準則方面的一次顛覆性的改革，旨在簡化和強化金融工具的風險計量和報告。企業和銀行正為這項新修訂的會計準則做好準備。專業人士將在節目內分析需要注意的地方。備有英文字幕。
30 mins
English with English subtitles
Sustainability Reporting Becomes the ''New Normal''
可持續發展報告成為"新常態"
Capital market stakeholders are becoming more vocal about how valuable it is when enterprises provide them with sustainability information on the environmental, social, and governance issues that have an impact on their organizations. Tim Mohin, CEO of Global Reporting Initiative (GRI), observes that there is also more widespread acceptance of, and demand for, this data on issues from climate change to diversity in the boardroom and the C-suite.
當企業向資本市場利益相關者，提供有關影響其機構的環境、社會和治理等議題上的可持續性信息時，他們變得更直言不諱。全球報告倡議組織（GRI）首席執行官蒂姆莫辛還留意到從氣候變化到多樣性等議題的數據，也需要得到更廣泛的接受。備有英文字幕。
30 mins
English with English subtitles
可持續發展報告成為"新常態"
Capital market stakeholders are becoming more vocal about how valuable it is when enterprises provide them with sustainability information on the environmental, social, and governance issues that have an impact on their organizations. Tim Mohin, CEO of Global Reporting Initiative (GRI), observes that there is also more widespread acceptance of, and demand for, this data on issues from climate change to diversity in the boardroom and the C-suite.
當企業向資本市場利益相關者，提供有關影響其機構的環境、社會和治理等議題上的可持續性信息時，他們變得更直言不諱。全球報告倡議組織（GRI）首席執行官蒂姆莫辛還留意到從氣候變化到多樣性等議題的數據，也需要得到更廣泛的接受。備有英文字幕。
30 mins
English with English subtitles
Trusted Advisor: The Role of Accounting and Finance
值得信賴的顧問：會計和財務的角色
Accounting and finance specialists are increasingly called upon to exercise their judgment and skill over a wide range of pressing financial issues. At the same time, these professionals are expected to take the lead in providing the data driven insights that will enable their enterprises to make informed strategic decisions. According to Jay Thompson of Protiviti and Tim Hird of Robert Half Management Resources, the mastery of traditional accounting and financial skills is no longer enough to fulfill the role of trusted business advisor.
愈來愈多會計和財務專家被要求提供高品質的財務顧問與戰略諮詢服務。與此同時，這些專業人士期望帶頭提供數據驅動的見解，使企業能夠做出明智的戰略決策。只掌握傳統的會計和財務技能，已經不足以履行值得信賴的
顧問的角色。備有英文字幕。
30 mins
English with English subtitles
值得信賴的顧問：會計和財務的角色
Accounting and finance specialists are increasingly called upon to exercise their judgment and skill over a wide range of pressing financial issues. At the same time, these professionals are expected to take the lead in providing the data driven insights that will enable their enterprises to make informed strategic decisions. According to Jay Thompson of Protiviti and Tim Hird of Robert Half Management Resources, the mastery of traditional accounting and financial skills is no longer enough to fulfill the role of trusted business advisor.
愈來愈多會計和財務專家被要求提供高品質的財務顧問與戰略諮詢服務。與此同時，這些專業人士期望帶頭提供數據驅動的見解，使企業能夠做出明智的戰略決策。只掌握傳統的會計和財務技能，已經不足以履行值得信賴的
顧問的角色。備有英文字幕。
30 mins
English with English subtitles
Compensation Disclosure: From Dodd-Frank to FASB
薪酬披露：從多德-弗蘭克法案到美國財務會計準則委員會
Because of long-delayed SEC rulemaking, most companies have not been overly concerned with the compensation disclosures that were mandated six years ago by the Dodd-Frank Act. But this is the year when those ratios and clawbacks are supposed to become effective. Michael Andresino, a partner of Posternak Blankstein & Lund, analyzes whether those mandated proxy rovisions will ever become a reality, as well as the potentially favorable impact of a recent FASB simplification on share-based payments.
由於美國證監會的規則制定程序延誤已久，大多數公司並不太關心六年前《多德-弗蘭克法案》有關薪酬披露的規定。著名美國律師事務所合夥人，將會分析有關薪酬披露的支付比率和回補機制，就最近美國財務會計準則委員會簡化以股份為基礎的支付交易的潛在有利影響。備有英文字幕。
30 mins
English with English subtitles
薪酬披露：從多德-弗蘭克法案到美國財務會計準則委員會
Because of long-delayed SEC rulemaking, most companies have not been overly concerned with the compensation disclosures that were mandated six years ago by the Dodd-Frank Act. But this is the year when those ratios and clawbacks are supposed to become effective. Michael Andresino, a partner of Posternak Blankstein & Lund, analyzes whether those mandated proxy rovisions will ever become a reality, as well as the potentially favorable impact of a recent FASB simplification on share-based payments.
由於美國證監會的規則制定程序延誤已久，大多數公司並不太關心六年前《多德-弗蘭克法案》有關薪酬披露的規定。著名美國律師事務所合夥人，將會分析有關薪酬披露的支付比率和回補機制，就最近美國財務會計準則委員會簡化以股份為基礎的支付交易的潛在有利影響。備有英文字幕。
30 mins
English with English subtitles
Enterprise Performance Management: Three Technology Drivers
企業績效管理：三大技術驅動因素
The role of corporate financial professionals is evolving as they move beyond their traditional functions of accounting and reporting. According to a recent survey, "improving performance management" now ranks as both the top opportunity and the top challenge for these executives over the next three years. James M. Perry, a director at Infor, describes the benefits of enterprise performance management and identifies the three technology drivers of EPM.
今天，企業財務專才的作用，已經超越了會計和財務報告的傳統職能。根據最近一項調查，提高績效管理已成為這些高管未來三年要面對的最大挑戰。美國商業軟體供應商Infor負責人，在節目內介紹企業績效管理的優勢和三大技術驅動因素。備有英文字幕。
30 mins
English with English subtitles
企業績效管理：三大技術驅動因素
The role of corporate financial professionals is evolving as they move beyond their traditional functions of accounting and reporting. According to a recent survey, "improving performance management" now ranks as both the top opportunity and the top challenge for these executives over the next three years. James M. Perry, a director at Infor, describes the benefits of enterprise performance management and identifies the three technology drivers of EPM.
今天，企業財務專才的作用，已經超越了會計和財務報告的傳統職能。根據最近一項調查，提高績效管理已成為這些高管未來三年要面對的最大挑戰。美國商業軟體供應商Infor負責人，在節目內介紹企業績效管理的優勢和三大技術驅動因素。備有英文字幕。
30 mins
English with English subtitles
How Recent Accounting Standards Will Affect Your Workload
會計準則如何影響工作量
Many financial managers are complaining about a "standards overload," especially after the flood of recent guidance on high-impact financial reporting issues, such as revenue recognition and leases. While the standard setters realize that the pace of change may need to slow, there has been no shortage of accounting statements issued in the past year by FASB. Here, John Fleming, a discussion leader for the Loscalzo Institute, analyzes several of these new standards that have the potential to affect your workload in the coming months.
很多財務經理都在抱怨會計準則愈來愈複雜，「準則超載」特別是最近就財務報告，如收入確認和租賃等議題發出的大量指引。雖然標準制定者意識到變革的步伐或需要放緩，但美國財務會計準則委員會過去一年從未間斷發佈新指引。財務專才約翰弗萊明分析了其中一些準則，以及對工作量構成的潛在影響。備有英文字幕。
30 mins
English with English subtitles
會計準則如何影響工作量
Many financial managers are complaining about a "standards overload," especially after the flood of recent guidance on high-impact financial reporting issues, such as revenue recognition and leases. While the standard setters realize that the pace of change may need to slow, there has been no shortage of accounting statements issued in the past year by FASB. Here, John Fleming, a discussion leader for the Loscalzo Institute, analyzes several of these new standards that have the potential to affect your workload in the coming months.
很多財務經理都在抱怨會計準則愈來愈複雜，「準則超載」特別是最近就財務報告，如收入確認和租賃等議題發出的大量指引。雖然標準制定者意識到變革的步伐或需要放緩，但美國財務會計準則委員會過去一年從未間斷發佈新指引。財務專才約翰弗萊明分析了其中一些準則，以及對工作量構成的潛在影響。備有英文字幕。
30 mins
English with English subtitles
The SEC Speaks: From GAAP to Non-GAAP
美國證監會陳述：從一般公認會計原則到非通用會計準則
As part of its mission, the SEC's Office of Chief Accountant ensures that financial statements are presented fairly. Despite our coverage earlier this year, you may be surprised to learn that the Securities and Exchange Commission is not "anti-non-GAAP." In his presentation on recent initiatives to enhance the transparency and relevancy of financial reporting, Wesley Bricker - the SEC's Chief Accountant - insists that non-GAAP metrics must supplement, rather than supplant, GAAP performance measures.
美國證監會的使命是要確保企業的財務報表必須準確無誤地反映出來。美國證監會首席會計師衛斯理布里克認為，非通用會計準則只能視為自願披露的補充資料，而不是替代一般公認會計原則。備有英文字幕。
30 mins
English with English subtitles
美國證監會陳述：從一般公認會計原則到非通用會計準則
As part of its mission, the SEC's Office of Chief Accountant ensures that financial statements are presented fairly. Despite our coverage earlier this year, you may be surprised to learn that the Securities and Exchange Commission is not "anti-non-GAAP." In his presentation on recent initiatives to enhance the transparency and relevancy of financial reporting, Wesley Bricker - the SEC's Chief Accountant - insists that non-GAAP metrics must supplement, rather than supplant, GAAP performance measures.
美國證監會的使命是要確保企業的財務報表必須準確無誤地反映出來。美國證監會首席會計師衛斯理布里克認為，非通用會計準則只能視為自願披露的補充資料，而不是替代一般公認會計原則。備有英文字幕。
30 mins
English with English subtitles
SEC Comment Letters: Recent Trends and Best Practices
美國證監會意見信：最新趨勢和最佳實踐
The SEC’s Division of Corporation Finance continues to meet its responsibility under the Sarbanes-Oxley Act to review registrants at least once every three years, with approximately half of the registrants reviewed each year. Christine Davine, Deputy Managing Partner, Professional Practice, Accounting Services with Deloitte & Touche and Brian Lane, Partner with the law firm Gibson Dunn & Crutcher, explain the SEC’s review and comment letter process, offer best practices for managing unresolved SEC comments, and provide details and perspectives about key areas of SEC staff focus.
美國證監會的公司企業融資部，繼續履行薩班斯-奥克斯利法案的責任，審查註冊者，每三年至少進行一次，而每年約審查一半的人數。法律及會計界專業人士，解釋美國證監會的審查及意見信流程，並提供應對方案。備有英文字幕。
30 mins
English with English subtitles
美國證監會意見信：最新趨勢和最佳實踐
The SEC’s Division of Corporation Finance continues to meet its responsibility under the Sarbanes-Oxley Act to review registrants at least once every three years, with approximately half of the registrants reviewed each year. Christine Davine, Deputy Managing Partner, Professional Practice, Accounting Services with Deloitte & Touche and Brian Lane, Partner with the law firm Gibson Dunn & Crutcher, explain the SEC’s review and comment letter process, offer best practices for managing unresolved SEC comments, and provide details and perspectives about key areas of SEC staff focus.
美國證監會的公司企業融資部，繼續履行薩班斯-奥克斯利法案的責任，審查註冊者，每三年至少進行一次，而每年約審查一半的人數。法律及會計界專業人士，解釋美國證監會的審查及意見信流程，並提供應對方案。備有英文字幕。
30 mins
English with English subtitles
The New Leases Standard: What You Need to Know
新租賃標準：所需事項
Finally, after all these years, the new leases standard is here, and along with it comes a number of significant implications for just about all organizations. Our FMN crew recorded a high level panel discussion at the recent FEI Current Financial Reporting Issues Conference that focused on the background and objectives of the current lease accounting project, its proposed changes to current lease classification, the differences between the FASB and IASB positions, and the business and operational implications of this new standard.
最新的租賃標準終於出台，這為機構帶來了顯著的影響。在最近的美國財務經理協會當前財務報告問題會議上，重點討論有關租賃新標準對業務和運營造成的影響。備有英文字幕。
30 mins
English with English subtitles
新租賃標準：所需事項
Finally, after all these years, the new leases standard is here, and along with it comes a number of significant implications for just about all organizations. Our FMN crew recorded a high level panel discussion at the recent FEI Current Financial Reporting Issues Conference that focused on the background and objectives of the current lease accounting project, its proposed changes to current lease classification, the differences between the FASB and IASB positions, and the business and operational implications of this new standard.
最新的租賃標準終於出台，這為機構帶來了顯著的影響。在最近的美國財務經理協會當前財務報告問題會議上，重點討論有關租賃新標準對業務和運營造成的影響。備有英文字幕。
30 mins
English with English subtitles
Disclosure Effectiveness: Unlocking the Potential
信息披露有效性：釋放潛力
While the amount of disclosure provided by businesses to regulators and shareholders has greatly increased in recent years, some maintain that this increased disclosure tends to produce a skewed picture of a company’s operations and its prospects. In this programme, the authors of a recent study on disclosure effectiveness – Ernst & Young’s Matt Posta and Leena Roselli from the Financial Executives Research Foundation - report on their findings and recommend best practices for corporate disclosure committees.
雖然，近年企業給監管機構和股東大幅增加所披露的資料，有些人卻認為這對公司的運營和發展前景產生扭曲的畫面。安永會計師事務所的專業人士，就有關資訊披露有效性最近的研究作詳細討論。備有英文字幕。
30 mins
English with English subtitles
信息披露有效性：釋放潛力
While the amount of disclosure provided by businesses to regulators and shareholders has greatly increased in recent years, some maintain that this increased disclosure tends to produce a skewed picture of a company’s operations and its prospects. In this programme, the authors of a recent study on disclosure effectiveness – Ernst & Young’s Matt Posta and Leena Roselli from the Financial Executives Research Foundation - report on their findings and recommend best practices for corporate disclosure committees.
雖然，近年企業給監管機構和股東大幅增加所披露的資料，有些人卻認為這對公司的運營和發展前景產生扭曲的畫面。安永會計師事務所的專業人士，就有關資訊披露有效性最近的研究作詳細討論。備有英文字幕。
30 mins
English with English subtitles
Controllers Roundtable: What Keeps Them Up at Night
財務總監圓桌會議：最新會計規定
Controllers are often faced with competing priorities as they work to enhance their organization's performance. In this programme, corporate controllers from several leading companies - Met Life, PepsiCo, General Electric, Polo Ralph Lauren and Northrop Grumman - discuss the key issues they are currently facing, ranging from the implementation of recent FASB accounting pronouncements to increased documentation requirements brought about by PCAOB inspections.
財務總監無時無刻為提高機構績效，在戰略上作出競爭優先權。多家領先公司的財務總監，包括：大都會人壽保險，百事，通用電氣，拉夫勞倫馬球和諾斯洛普格拉曼公司，在節目內商討有關近期落實美國財務會計準則委員會會計規定所帶來的影響。備有英文字幕。
30 mins
English with English subtitles
財務總監圓桌會議：最新會計規定
Controllers are often faced with competing priorities as they work to enhance their organization's performance. In this programme, corporate controllers from several leading companies - Met Life, PepsiCo, General Electric, Polo Ralph Lauren and Northrop Grumman - discuss the key issues they are currently facing, ranging from the implementation of recent FASB accounting pronouncements to increased documentation requirements brought about by PCAOB inspections.
財務總監無時無刻為提高機構績效，在戰略上作出競爭優先權。多家領先公司的財務總監，包括：大都會人壽保險，百事，通用電氣，拉夫勞倫馬球和諾斯洛普格拉曼公司，在節目內商討有關近期落實美國財務會計準則委員會會計規定所帶來的影響。備有英文字幕。
30 mins
English with English subtitles
Current Accounting Issues
最新會計議題
The FASB and other standard setters for the accounting profession had very busy years in 2013 and 2014, and it looks no different for 2015. With new standards on revenue recognition, going concern, pushdown accounting and reporting discontinued operations, accountants are being challenged to keep up-to-date. In this programme, noted Loscalzo Associates instructor and SmartPros Executive Vice President, John Fleming, provides an update on the FASB’s latest activities, as well as on those of The Private Company Council and COSO.
對於美國財務會計準則委員會和其他標準制定機構的會計專業人士，過去兩年工作非常繁重，展望今年同樣忙碌。隨著收入確認、持續經營、下推會計、報告已終止經營業務等新標準推出，會計師的工作將受到挑戰。會計界專業人士將提供美國財務會計準則委員會、私人公司委員會及全美反舞弊性財務報告委員會的最新情況。備有英文字幕。
25 mins
English with English subtitles
最新會計議題
The FASB and other standard setters for the accounting profession had very busy years in 2013 and 2014, and it looks no different for 2015. With new standards on revenue recognition, going concern, pushdown accounting and reporting discontinued operations, accountants are being challenged to keep up-to-date. In this programme, noted Loscalzo Associates instructor and SmartPros Executive Vice President, John Fleming, provides an update on the FASB’s latest activities, as well as on those of The Private Company Council and COSO.
對於美國財務會計準則委員會和其他標準制定機構的會計專業人士，過去兩年工作非常繁重，展望今年同樣忙碌。隨著收入確認、持續經營、下推會計、報告已終止經營業務等新標準推出，會計師的工作將受到挑戰。會計界專業人士將提供美國財務會計準則委員會、私人公司委員會及全美反舞弊性財務報告委員會的最新情況。備有英文字幕。
25 mins
English with English subtitles
Current Accounting Issues: Controllers’ Roundtable
最新會計議題：財務主管圓桌會議
Our crew recently videotaped a roundtable discussion by controllers from some of America’s leading companies that took place at the Financial Executives International’s Current Financial Reporting Issues Conference. The controllers shared their experiences with a number of key accounting issues. These include the adoption of COSO 2013, governance activities related to 10K and 10Q filings, and the pros and cons of centralizing the controllership function.
美國部份領先企業，在財務主管圓桌會議上分享了一些經驗和會計議題。內容包括採用內部控制整合架構，有關公司季度報表和公司年度報表的申報，以及集中主計員職務功能的利弊。備有英文字幕。
25 mins
English with English subtitles
最新會計議題：財務主管圓桌會議
Our crew recently videotaped a roundtable discussion by controllers from some of America’s leading companies that took place at the Financial Executives International’s Current Financial Reporting Issues Conference. The controllers shared their experiences with a number of key accounting issues. These include the adoption of COSO 2013, governance activities related to 10K and 10Q filings, and the pros and cons of centralizing the controllership function.
美國部份領先企業，在財務主管圓桌會議上分享了一些經驗和會計議題。內容包括採用內部控制整合架構，有關公司季度報表和公司年度報表的申報，以及集中主計員職務功能的利弊。備有英文字幕。
25 mins
English with English subtitles
Top Five Issues Facing Management Accountants
管理會計師面對的五大議題
Management accounting is a profession that is continually evolving. Keeping up with the latest trends and developments is a major responsibility, one that affects both individual careers and the performance of organizations. In this programme, the President and CEO of the Institute of Management Accountants, Jeff Thomson, identifies and analyzes what he sees as the five most important issues facing the management accounting profession today: the talent gap, having to do more with less, technology, regulation and globalization.
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管理會計是一個不斷完善的專業，最主要的層責是緊貼最新趨勢和發展，同時影響著個人職業和機構的績效。美國管理會計師協會總裁兼首席執行官托馬森，將識別並分析今天管理會計師面臨五個最重要的問題，包括人才斷層、以更少做更多、技術、規管和全球化。備有英文字幕。
25 mins
English with English subtitles
管理會計師面對的五大議題
Management accounting is a profession that is continually evolving. Keeping up with the latest trends and developments is a major responsibility, one that affects both individual careers and the performance of organizations. In this programme, the President and CEO of the Institute of Management Accountants, Jeff Thomson, identifies and analyzes what he sees as the five most important issues facing the management accounting profession today: the talent gap, having to do more with less, technology, regulation and globalization.
.
管理會計是一個不斷完善的專業，最主要的層責是緊貼最新趨勢和發展，同時影響著個人職業和機構的績效。美國管理會計師協會總裁兼首席執行官托馬森，將識別並分析今天管理會計師面臨五個最重要的問題，包括人才斷層、以更少做更多、技術、規管和全球化。備有英文字幕。
25 mins
English with English subtitles
FASB’s Simplification and Disclosure Framework Initiatives
FASB簡化與信息披露框架倡議
The number one priority identified in the FASB’s annual survey of their Financial Accounting Standards Advisory Committee was dealing with the complexity of financial accounting standards. In response, the FASB added a “simplification” project to its agenda. Here, Colleen Cunningham, Vice President and Controller with Zoetis, and John Fleming, Executive Vice President of SmartPros, discuss this new initiative as well as the FASB’s disclosure framework initiative and explain the effect these projects will have on financial reporting in the future.
美國財務會計準則委員會的財務會計準則諮詢委員會，首要任務是處理財務會計準則的複雜性。針對這種情況，FASB增加了簡化項目。本節目探討新簡化項目及FASB的披露框架倡議，並解釋這些項目對未來財務報告的影響。備有英文字幕。
25 mins
English with English subtitles
FASB簡化與信息披露框架倡議
The number one priority identified in the FASB’s annual survey of their Financial Accounting Standards Advisory Committee was dealing with the complexity of financial accounting standards. In response, the FASB added a “simplification” project to its agenda. Here, Colleen Cunningham, Vice President and Controller with Zoetis, and John Fleming, Executive Vice President of SmartPros, discuss this new initiative as well as the FASB’s disclosure framework initiative and explain the effect these projects will have on financial reporting in the future.
美國財務會計準則委員會的財務會計準則諮詢委員會，首要任務是處理財務會計準則的複雜性。針對這種情況，FASB增加了簡化項目。本節目探討新簡化項目及FASB的披露框架倡議，並解釋這些項目對未來財務報告的影響。備有英文字幕。
25 mins
English with English subtitles
Going Concern and Other Current FASB Projects
持續經營與FASB其他經常項目
The FASB has been busy the last several months issuing new accounting standards updates, offering ideas to simplify accounting, and redesigning the technical agenda section on their website. In this programme, Loscalzo Associates Stacey Painter brings us up-to-date on the latest developments at the FASB, including the implications of the new "going concern" rules for all companies, whether or not they have financial difficulties. She also reports on the status of the Conceptual Framework and FASB/IASB Convergence Projects.
過去數月，FASB忙於更新會計準則及提出意念，以簡化會計和重新設計網站。財務界專業人士介紹FASB最新的發展，包括：新的“持續經營”規則及FASB與IASB概念框架趨同項目的情況。備有英文字幕。
25 mins
English with English subtitles
持續經營與FASB其他經常項目
The FASB has been busy the last several months issuing new accounting standards updates, offering ideas to simplify accounting, and redesigning the technical agenda section on their website. In this programme, Loscalzo Associates Stacey Painter brings us up-to-date on the latest developments at the FASB, including the implications of the new "going concern" rules for all companies, whether or not they have financial difficulties. She also reports on the status of the Conceptual Framework and FASB/IASB Convergence Projects.
過去數月，FASB忙於更新會計準則及提出意念，以簡化會計和重新設計網站。財務界專業人士介紹FASB最新的發展，包括：新的“持續經營”規則及FASB與IASB概念框架趨同項目的情況。備有英文字幕。
25 mins
English with English subtitles
A New Day for Sustainability
可持續發展新一頁
The world of sustainability is changing dramatically, and corporate accountants need to be prepared. For organizations, a sustainability model of social, environmental and economic performance offers a powerful opportunity to create lasting value for multiple stakeholders. Here, Marc Epstein, author, advisor and professor, delves into the practical side of measuring, managing and quantifying the business risks, benefits and effects associated with sustainability. He also provides informed insight into the newly emerging best practices in this area.
可持續發展的世界正發生巨變，企業會計必須做好準備。對於組織而言，社會、環境和經濟表現的可持續發展模式，提供了一個強大的機會，為多方利益相關者創造了永久性價值。作家及顧問馬可愛普斯坦教授，深入研究有關量度、管理和量化可持續發展相關業務的風險、收益和效果方面的實用價值，並提供這領域新興的最佳實例。備有英文字幕。
25 mins
English with English subtitles
可持續發展新一頁
The world of sustainability is changing dramatically, and corporate accountants need to be prepared. For organizations, a sustainability model of social, environmental and economic performance offers a powerful opportunity to create lasting value for multiple stakeholders. Here, Marc Epstein, author, advisor and professor, delves into the practical side of measuring, managing and quantifying the business risks, benefits and effects associated with sustainability. He also provides informed insight into the newly emerging best practices in this area.
可持續發展的世界正發生巨變，企業會計必須做好準備。對於組織而言，社會、環境和經濟表現的可持續發展模式，提供了一個強大的機會，為多方利益相關者創造了永久性價值。作家及顧問馬可愛普斯坦教授，深入研究有關量度、管理和量化可持續發展相關業務的風險、收益和效果方面的實用價值，並提供這領域新興的最佳實例。備有英文字幕。
25 mins
English with English subtitles
Stock Compensation Accounting: Troublesome Financial Reporting Issues
股權薪酬會計：麻煩的財務報告議題
Accounting Standards Codification 718, originally known as FAS 123R, was released in 2005. It was designed to address the compensation of employees with equity stock in their company. Nine years later, companies are still struggling with this issue. In this programme, Don Nemerov, Partner with the CPA firm FGMK LLC, reviews this and other current financial and reporting issues relating to stock options that still cause difficulty for accountants.
處理美國財務會計準則彙編第718號，最初被稱為FAS 123R，於2005年發佈，關於報酬股票補償的規定。九年後的今天，公司仍努力完成這個問題。會計師事務所專業人士，檢討有關股權薪酬會計制度及其他當前的財務報告問題，對會計師造成的困難。備有英文字幕。
25 mins
English with English subtitles
股權薪酬會計：麻煩的財務報告議題
Accounting Standards Codification 718, originally known as FAS 123R, was released in 2005. It was designed to address the compensation of employees with equity stock in their company. Nine years later, companies are still struggling with this issue. In this programme, Don Nemerov, Partner with the CPA firm FGMK LLC, reviews this and other current financial and reporting issues relating to stock options that still cause difficulty for accountants.
處理美國財務會計準則彙編第718號，最初被稱為FAS 123R，於2005年發佈，關於報酬股票補償的規定。九年後的今天，公司仍努力完成這個問題。會計師事務所專業人士，檢討有關股權薪酬會計制度及其他當前的財務報告問題，對會計師造成的困難。備有英文字幕。
25 mins
English with English subtitles
Accounting Rules and Regulations: What Lies Ahead
會計準則：前景展望
Corporate accountants today are subject to an ever increasing universe of regulators and standard setters. With them comes a never-ending list of rules and regulations to keep up with. In this programme, Stacey Painter, President of Loscalzo Associates and a nationally known speaker on accounting standards, clarifies what we need to know now and prepares us for what is coming.
今天企業會計取決於全球不斷增加的監管機構和標準制定者，而隨之而來的就是一系列永無止境的的規則及規例。會計界專業人士在本節目內，闡明機構現在需要了解和為未來準備什麼。備有英文字幕。
25 mins
English with English subtitles
會計準則：前景展望
Corporate accountants today are subject to an ever increasing universe of regulators and standard setters. With them comes a never-ending list of rules and regulations to keep up with. In this programme, Stacey Painter, President of Loscalzo Associates and a nationally known speaker on accounting standards, clarifies what we need to know now and prepares us for what is coming.
今天企業會計取決於全球不斷增加的監管機構和標準制定者，而隨之而來的就是一系列永無止境的的規則及規例。會計界專業人士在本節目內，闡明機構現在需要了解和為未來準備什麼。備有英文字幕。
25 mins
English with English subtitles
Accounting for Derivatives and Hedging Activities
衍生工具及對沖活動會計規程
Derivatives play a critical role as instruments of risk management across the spectrum of global markets, from interest rates to foreign exchange to commodities. Here, Ira Kawaller, President, Kawaller & Company, an expert in the use of derivatives to manage risk, clarifies how derivatives work and how to account for them. He then reviews the relevant accounting standards and literature, showing how you can use alternative treatments to meet your company's objectives.
衍生工具在全球金融市場上，從利率到外匯甚至商品，都發揮分散或對沖風險的關鍵作用。衍生產品風險管理專家，闡明衍生工具的運作及相關的會計工作，並檢討相關會計準則及展示如何使用衍生工具以達致公司的目標。備有英文字幕。
25 mins
English with English subtitles
衍生工具及對沖活動會計規程
Derivatives play a critical role as instruments of risk management across the spectrum of global markets, from interest rates to foreign exchange to commodities. Here, Ira Kawaller, President, Kawaller & Company, an expert in the use of derivatives to manage risk, clarifies how derivatives work and how to account for them. He then reviews the relevant accounting standards and literature, showing how you can use alternative treatments to meet your company's objectives.
衍生工具在全球金融市場上，從利率到外匯甚至商品，都發揮分散或對沖風險的關鍵作用。衍生產品風險管理專家，闡明衍生工具的運作及相關的會計工作，並檢討相關會計準則及展示如何使用衍生工具以達致公司的目標。備有英文字幕。
25 mins
English with English subtitles
Fair Value: Yesterday, Today and Tomorrow
公允價值：昨天、今天與未來
Fair value accounting continues to be a controversial and troublesome subject. From finding active markets to determine value for specific assets to making assumptions where there are no active markets, fair value still gives accountants fits and sparks debates. In this programme, Loscalzo Associates John Fleming reviews the fundamentals of this difficult topic and looks ahead to what is likely to happen to fair value accounting in the future.
公允價值會計仍然是具爭議性和麻煩的問題。從尋找主要市場到確定特定資產價值，以致可能採用的假設性計量，公允價值仍給會計師很大的爭議。會計界專業人士檢討公允價值的會計基本原理並展望未來。備有英文字幕。
25 mins
English with English subtitles
公允價值：昨天、今天與未來
Fair value accounting continues to be a controversial and troublesome subject. From finding active markets to determine value for specific assets to making assumptions where there are no active markets, fair value still gives accountants fits and sparks debates. In this programme, Loscalzo Associates John Fleming reviews the fundamentals of this difficult topic and looks ahead to what is likely to happen to fair value accounting in the future.
公允價值會計仍然是具爭議性和麻煩的問題。從尋找主要市場到確定特定資產價值，以致可能採用的假設性計量，公允價值仍給會計師很大的爭議。會計界專業人士檢討公允價值的會計基本原理並展望未來。備有英文字幕。
25 mins
English with English subtitles
Going Concern and Other Current FASB Projects
持續經營與FASB其他經常項目
The FASB has been busy the last several months issuing new accounting standards updates, offering ideas to simplify accounting, and redesigning the technical agenda section on their website. In this programme, Loscalzo Associates Stacey Painter brings us up-to-date on the latest developments at the FASB, including the implications of the new "going concern" rules for all companies, whether or not they have financial difficulties. She also reports on the status of the Conceptual Framework and FASB/IASB Convergence Projects.
過去數月，FASB忙於更新會計準則及提出意念，以簡化會計和重新設計網站。財務界專業人士介紹FASB最新的發展，包括：新的“持續經營”規則及FASB與IASB概念框架趨同項目的情況。備有英文字幕。
25 mins
English with English subtitles
持續經營與FASB其他經常項目
The FASB has been busy the last several months issuing new accounting standards updates, offering ideas to simplify accounting, and redesigning the technical agenda section on their website. In this programme, Loscalzo Associates Stacey Painter brings us up-to-date on the latest developments at the FASB, including the implications of the new "going concern" rules for all companies, whether or not they have financial difficulties. She also reports on the status of the Conceptual Framework and FASB/IASB Convergence Projects.
過去數月，FASB忙於更新會計準則及提出意念，以簡化會計和重新設計網站。財務界專業人士介紹FASB最新的發展，包括：新的“持續經營”規則及FASB與IASB概念框架趨同項目的情況。備有英文字幕。
25 mins
English with English subtitles
A New Day for Sustainability
可持續發展新一頁
The world of sustainability is changing dramatically, and corporate accountants need to be prepared. For organizations, a sustainability model of social, environmental and economic performance offers a powerful opportunity to create lasting value for multiple stakeholders. Here, Marc Epstein, author, advisor and professor, delves into the practical side of measuring, managing and quantifying the business risks, benefits and effects associated with sustainability. He also provides informed insight into the newly emerging best practices in this area.
可持續發展的世界正發生巨變，企業會計必須做好準備。對於組織而言，社會、環境和經濟表現的可持續發展模式，提供了一個強大的機會，為多方利益相關者創造了永久性價值。作家及顧問馬可愛普斯坦教授，深入研究有關量度、管理和量化可持續發展相關業務的風險、收益和效果方面的實用價值，並提供這領域新興的最佳實例。備有英文字幕。
25 mins
English with English subtitles
可持續發展新一頁
The world of sustainability is changing dramatically, and corporate accountants need to be prepared. For organizations, a sustainability model of social, environmental and economic performance offers a powerful opportunity to create lasting value for multiple stakeholders. Here, Marc Epstein, author, advisor and professor, delves into the practical side of measuring, managing and quantifying the business risks, benefits and effects associated with sustainability. He also provides informed insight into the newly emerging best practices in this area.
可持續發展的世界正發生巨變，企業會計必須做好準備。對於組織而言，社會、環境和經濟表現的可持續發展模式，提供了一個強大的機會，為多方利益相關者創造了永久性價值。作家及顧問馬可愛普斯坦教授，深入研究有關量度、管理和量化可持續發展相關業務的風險、收益和效果方面的實用價值，並提供這領域新興的最佳實例。備有英文字幕。
25 mins
English with English subtitles
Stock Compensation Accounting: Troublesome Financial Reporting Issues
股權薪酬會計：麻煩的財務報告議題
Accounting Standards Codification 718, originally known as FAS 123R, was released in 2005. It was designed to address the compensation of employees with equity stock in their company. Nine years later, companies are still struggling with this issue. In this programme, Don Nemerov, Partner with the CPA firm FGMK LLC, reviews this and other current financial and reporting issues relating to stock options that still cause difficulty for accountants.
處理美國財務會計準則彙編第718號，最初被稱為FAS 123R，於2005年發佈，關於報酬股票補償的規定。九年後的今天，公司仍努力完成這個問題。會計師事務所專業人士，檢討有關股權薪酬會計制度及其他當前的財務報告問題，對會計師造成的困難。備有英文字幕。
25 mins
English with English subtitles
股權薪酬會計：麻煩的財務報告議題
Accounting Standards Codification 718, originally known as FAS 123R, was released in 2005. It was designed to address the compensation of employees with equity stock in their company. Nine years later, companies are still struggling with this issue. In this programme, Don Nemerov, Partner with the CPA firm FGMK LLC, reviews this and other current financial and reporting issues relating to stock options that still cause difficulty for accountants.
處理美國財務會計準則彙編第718號，最初被稱為FAS 123R，於2005年發佈，關於報酬股票補償的規定。九年後的今天，公司仍努力完成這個問題。會計師事務所專業人士，檢討有關股權薪酬會計制度及其他當前的財務報告問題，對會計師造成的困難。備有英文字幕。
25 mins
English with English subtitles
New Guidance on Revenue Recognition: Now Arriving
收入確認新指引
How difficult is it for accounting standard setters to develop financial reporting guidance for revenue recognition that would apply to all customer contracts? Our cameras were on hand at the FEI's Current Financial Reporting Issues Conference as a panel of corporate controllers analyzed the likely impact of the newly-issued revenue recognition guidance on various industries.
對於會計準則制定者，就收入確認適用於所有客戶合約制定的財務報告新指引，是否真的很困難？美國財務經理協會財務總監專家小組，將分析各行業對新收入確認原則可能產生的影響。備有英文字幕。
25 mins
English with English subtitles
收入確認新指引
How difficult is it for accounting standard setters to develop financial reporting guidance for revenue recognition that would apply to all customer contracts? Our cameras were on hand at the FEI's Current Financial Reporting Issues Conference as a panel of corporate controllers analyzed the likely impact of the newly-issued revenue recognition guidance on various industries.
對於會計準則制定者，就收入確認適用於所有客戶合約制定的財務報告新指引，是否真的很困難？美國財務經理協會財務總監專家小組，將分析各行業對新收入確認原則可能產生的影響。備有英文字幕。
25 mins
English with English subtitles
Controllers Roundtable: Key Accounting and Auditing Issues
財務總監圓桌會議：主要會計與審計問題
Our cameras were present at the FEI's Current Financial Reporting Issues Conference when the Controllers at Alcoa, Boeing, Cummins, General Electric, Pfizer and Time Warner shared their perspectives on the major accounting and auditing issues they are currently dealing with in today’s complex and rapidly changing environment. Among the matters they explored were revenue recognition, audit committees, the impact of the PCAOB on audits, and disclosure simplifications.
美國鋁業公司、波音公司、康明斯、通用電氣、輝瑞公司和時代華納的財務總監，就今日複雜和快速變化的環境，分享了他們對有關會計與審計的關鍵問題的觀點。其中包括收入確認、審計委員會、美國公眾公司會計監督委員會對審計工作的影響以及披露簡化等問題。備有英文字幕。
25 mins
English with English subtitles
財務總監圓桌會議：主要會計與審計問題
Our cameras were present at the FEI's Current Financial Reporting Issues Conference when the Controllers at Alcoa, Boeing, Cummins, General Electric, Pfizer and Time Warner shared their perspectives on the major accounting and auditing issues they are currently dealing with in today’s complex and rapidly changing environment. Among the matters they explored were revenue recognition, audit committees, the impact of the PCAOB on audits, and disclosure simplifications.
美國鋁業公司、波音公司、康明斯、通用電氣、輝瑞公司和時代華納的財務總監，就今日複雜和快速變化的環境，分享了他們對有關會計與審計的關鍵問題的觀點。其中包括收入確認、審計委員會、美國公眾公司會計監督委員會對審計工作的影響以及披露簡化等問題。備有英文字幕。
25 mins
English with English subtitles
SEC Enforcement: Actions and Trends
美國證監會強制執法：行動與趨勢
Recent statistics published by the Securities and Exchange Commission indicate that it increased its enforcement activities in 2013. Statistics, however, doesn't always tell the full story. In this program, Charles Hecht, a partner with the law firm Wolf Haldenstein Adler Freeman & Herz LLP, explains what the SEC is currently doing about enforcement and what it is likely to do in the future under its new Chairperson, Mary Jo White.
美國證監會公佈的最新2013統計數據顯示，強制執法活動不斷增加。著名律師事務所合夥人解釋證監會目前及未來的執法工作。備有英文字幕。
25 mins
English with English subtitles
美國證監會強制執法：行動與趨勢
Recent statistics published by the Securities and Exchange Commission indicate that it increased its enforcement activities in 2013. Statistics, however, doesn't always tell the full story. In this program, Charles Hecht, a partner with the law firm Wolf Haldenstein Adler Freeman & Herz LLP, explains what the SEC is currently doing about enforcement and what it is likely to do in the future under its new Chairperson, Mary Jo White.
美國證監會公佈的最新2013統計數據顯示，強制執法活動不斷增加。著名律師事務所合夥人解釋證監會目前及未來的執法工作。備有英文字幕。
25 mins
English with English subtitles
Moving Toward a Global Lease Accounting Standard
走向全球租賃會計準則
How should leases be reported in the financial statements for those businesses that rent property and equipment as well as for those companies that are lessors? As the standard setters move to finalize their rules in this area, Loscalzo Associates' John Fleming and Stacey Tedeschi analyze the significance, and the likely impact, of the newly proposed rules on accounting for leasing activities.
租賃業務是非常重要的一環，企業應如何在財務報表上申報租賃出租物業及設備？對於出租人而言，租賃交易可增加企業收益，對於承租人，租賃交易可避免資金積壓在固定資產及不動產上。標準制定者即將完成有關租賃準則，財務界專業人士在節目內分析租賃交易的重要性以及可能造成的影響。備有英文字幕。
25 mins
English with English subtitles
走向全球租賃會計準則
How should leases be reported in the financial statements for those businesses that rent property and equipment as well as for those companies that are lessors? As the standard setters move to finalize their rules in this area, Loscalzo Associates' John Fleming and Stacey Tedeschi analyze the significance, and the likely impact, of the newly proposed rules on accounting for leasing activities.
租賃業務是非常重要的一環，企業應如何在財務報表上申報租賃出租物業及設備？對於出租人而言，租賃交易可增加企業收益，對於承租人，租賃交易可避免資金積壓在固定資產及不動產上。標準制定者即將完成有關租賃準則，財務界專業人士在節目內分析租賃交易的重要性以及可能造成的影響。備有英文字幕。
25 mins
English with English subtitles
Optimizing the Treasury Function: The Time Is Now
優化庫務功能
The global economic crises of the past decade have made financial risk management a corporate priority, raising the profile of the treasury function. In this program, Ernst and Young's Robert Baldoni makes the case for even greater centralization and standardization of these operations through the establishment of international treasury centers.
過去十年的全球經濟危機，促使財務風險管理成為企業提升庫務功能的首要任務。紐約安永會計師事務所專業人士，提出通過建立全球庫務中心，可更集中化和標準化去處理。備有英文字幕。
25 mins
English with English subtitles
優化庫務功能
The global economic crises of the past decade have made financial risk management a corporate priority, raising the profile of the treasury function. In this program, Ernst and Young's Robert Baldoni makes the case for even greater centralization and standardization of these operations through the establishment of international treasury centers.
過去十年的全球經濟危機，促使財務風險管理成為企業提升庫務功能的首要任務。紐約安永會計師事務所專業人士，提出通過建立全球庫務中心，可更集中化和標準化去處理。備有英文字幕。
25 mins
English with English subtitles
Accounting Changes: Convergence, Crisis and Complexity
會計變更：趨同、危機及複雜性
Companies are already planning for the major financial reporting changes that are streaming from the standard setters, along with the possible adoption of global accounting standards. We asked former FASB chairman Robert Herz, the author of "Accounting Changes," about the timing and potential impact of impending revisions to the financial reporting process.
企業已經準備變更財務報告會計準則，直接採用或逐步增修國內會計準則以與國際接軌。美國財務會計準則委員會前主席羅伯特赫茲，將分析即將修訂的財務申報程序的潛在影響。備有英文字幕。
25 mins
English with English subtitles
會計變更：趨同、危機及複雜性
Companies are already planning for the major financial reporting changes that are streaming from the standard setters, along with the possible adoption of global accounting standards. We asked former FASB chairman Robert Herz, the author of "Accounting Changes," about the timing and potential impact of impending revisions to the financial reporting process.
企業已經準備變更財務報告會計準則，直接採用或逐步增修國內會計準則以與國際接軌。美國財務會計準則委員會前主席羅伯特赫茲，將分析即將修訂的財務申報程序的潛在影響。備有英文字幕。
25 mins
English with English subtitles
Now Arriving: New Rules on Revenue Recognition
收入認列新規定
Besides reporting on the progress of the standard setters in achieving convergence of U.S. GAAP with International Financial Reporting Standards, Loscalzo Associates' John Fleming and Stacey Tedeschi analyze the significance of the newly issued guidance on revenue recognition as well as the likely impact of those rules on various industries.
美國會計準則與國際會計準則趨同正在接軌，著名財務顧問公司專業人士分析收入認列新規定對各種行業可能帶來的影響。備有英文字幕。
25 mins
English with English subtitles
收入認列新規定
Besides reporting on the progress of the standard setters in achieving convergence of U.S. GAAP with International Financial Reporting Standards, Loscalzo Associates' John Fleming and Stacey Tedeschi analyze the significance of the newly issued guidance on revenue recognition as well as the likely impact of those rules on various industries.
美國會計準則與國際會計準則趨同正在接軌，著名財務顧問公司專業人士分析收入認列新規定對各種行業可能帶來的影響。備有英文字幕。
25 mins
English with English subtitles
Full Disclosure vs. Effective Disclosure: Your Responsibility
比較全面披露與有效披露信息：您的責任
From potential investors to management, the users of financial statements expect to be completely aware of a company's financial situation. Against the background of recent FASB commentary and the possibility of a new disclosure framework, Bruce Pounder distinguishes between providing "full disclosure" and "effective disclosure."
無論是潛在投資者以至管理層，皆期望用財務報表去完全了解公司的財務狀況。對比近期美國財務會計準則委員會的評論與新披露可行性的框架，財務顧問龐德爾，將比較全面披露與有效披露財務報表的分別。備有英文字幕。
25 mins
English with English subtitles
比較全面披露與有效披露信息：您的責任
From potential investors to management, the users of financial statements expect to be completely aware of a company's financial situation. Against the background of recent FASB commentary and the possibility of a new disclosure framework, Bruce Pounder distinguishes between providing "full disclosure" and "effective disclosure."
無論是潛在投資者以至管理層，皆期望用財務報表去完全了解公司的財務狀況。對比近期美國財務會計準則委員會的評論與新披露可行性的框架，財務顧問龐德爾，將比較全面披露與有效披露財務報表的分別。備有英文字幕。
25 mins
English with English subtitles
Shared Services and Key Controllership Issues: Where We Are Now
共用服務和主要財務監控問題現況
To what extent are financial shared services becoming more widely used and accepted? Our cameras were on hand at the FEI's Current Financial Reporting Issues conference, where The Controllers' Roundtable focused their discussion on shared services and other controllership challenges of operating in today's complex and ever-changing environment.
在何種程度上，財務共用服務會被廣泛使用和接受？在美國財務經理協會最近的財務報告議題會議上，財務主管重點討論在今天複雜多變的環境中，共用服務和其他財務監控目前面對的挑戰。備有英文字幕。
25 mins
English with English subtitles
共用服務和主要財務監控問題現況
To what extent are financial shared services becoming more widely used and accepted? Our cameras were on hand at the FEI's Current Financial Reporting Issues conference, where The Controllers' Roundtable focused their discussion on shared services and other controllership challenges of operating in today's complex and ever-changing environment.
在何種程度上，財務共用服務會被廣泛使用和接受？在美國財務經理協會最近的財務報告議題會議上，財務主管重點討論在今天複雜多變的環境中，共用服務和其他財務監控目前面對的挑戰。備有英文字幕。
25 mins
English with English subtitles
Sidestepping the Goodwill “Two Step”: What It Means for You
商譽減值：兩步驟減值測試法
The extended drop in asset values continues to focus the attention of practically every company on valuation issues, especially the evaluation of goodwill for impairment. Duff & Phelps’ Jouky Chang assesses what financial executives must know about fair value and whether “step-zero” will make the valuation process easier for companies this year.
資產價值持續擴展下跌，每家公司的注意力集中到估值問題上，特別是評估商譽減值。全球領先的財務諮詢和投資銀行公司達夫和菲爾普斯估值部總監，提出財務管理人員在出現商譽的帳面價值超過其內涵公允價值時，可應用兩步驟減值測試法確定可能存在的減值。備有英文字幕。
25 mins
English with English subtitles
商譽減值：兩步驟減值測試法
The extended drop in asset values continues to focus the attention of practically every company on valuation issues, especially the evaluation of goodwill for impairment. Duff & Phelps’ Jouky Chang assesses what financial executives must know about fair value and whether “step-zero” will make the valuation process easier for companies this year.
資產價值持續擴展下跌，每家公司的注意力集中到估值問題上，特別是評估商譽減值。全球領先的財務諮詢和投資銀行公司達夫和菲爾普斯估值部總監，提出財務管理人員在出現商譽的帳面價值超過其內涵公允價值時，可應用兩步驟減值測試法確定可能存在的減值。備有英文字幕。
25 mins
English with English subtitles
Your Newest Challenge: Management Accounting Practices in China
最新挑戰：中國管理會計實踐
For many companies and their financial executives, business in the People's Republic of China represents a new, exotic and opportunity-laden frontier. Dr. Jonathan Schiff, founder of the China Finance Institute alliance, explains how management accounting principles differ for those companies doing business in, or with, the PRC.
對於許多外國的公司及其財務主管，在中國開設業務是一個全新的挑戰。中國金融學會創始人希夫博士，解釋在中國實踐管理會計原則的分別。備有英文字幕。
25 mins
English with English subtitles
最新挑戰：中國管理會計實踐
For many companies and their financial executives, business in the People's Republic of China represents a new, exotic and opportunity-laden frontier. Dr. Jonathan Schiff, founder of the China Finance Institute alliance, explains how management accounting principles differ for those companies doing business in, or with, the PRC.
對於許多外國的公司及其財務主管，在中國開設業務是一個全新的挑戰。中國金融學會創始人希夫博士，解釋在中國實踐管理會計原則的分別。備有英文字幕。
25 mins
English with English subtitles
Better Financial Reporting: Process Improvement Around the Close
改善財務報告：改善會計結帳過程
The pressure to provide timely and accurate financial information continues to intensify, from internal managers who want to run the business to external regulators that want to protect investors. Silicon Valley Accountants' Gabe Zubizarreta reveals how process improvement for the accounting close can result in a financial reporting transformation.
美國政府加強要求企業揭露即時與精確的財務資訊，從內部管理人員到外部監管機構，目的是為保障投資者。著名會計事務所合夥人將透露改善會計結帳過程，如何影響財務報告的改革。備有英文字幕。
25 mins
English with English subtitles
改善財務報告：改善會計結帳過程
The pressure to provide timely and accurate financial information continues to intensify, from internal managers who want to run the business to external regulators that want to protect investors. Silicon Valley Accountants' Gabe Zubizarreta reveals how process improvement for the accounting close can result in a financial reporting transformation.
美國政府加強要求企業揭露即時與精確的財務資訊，從內部管理人員到外部監管機構，目的是為保障投資者。著名會計事務所合夥人將透露改善會計結帳過程，如何影響財務報告的改革。備有英文字幕。
25 mins
English with English subtitles
Finance Transformation: Key Controllership Issues
財務轉型：關鍵議題
For many companies and their financial executives, the question has become: how do you enable growth while still containing costs and maintaining liquidity? Our cameras were on hand at the FEI's Current Financial Reporting Issues Conference, where the Controller's Roundtable focused their discussion on the challenges of operating in an environment of near-constant change.
如何在有成本考量和維持流動性的同時實現增長，這是許多公司及其財務主管當前面對的問題。美國財務經理協會在最近的財務報告圓桌會議上，集中討論如何在近期不斷變化的環境中面對不同的挑戰。備有英文字幕。
25 mins
English with English subtitles
財務轉型：關鍵議題
For many companies and their financial executives, the question has become: how do you enable growth while still containing costs and maintaining liquidity? Our cameras were on hand at the FEI's Current Financial Reporting Issues Conference, where the Controller's Roundtable focused their discussion on the challenges of operating in an environment of near-constant change.
如何在有成本考量和維持流動性的同時實現增長，這是許多公司及其財務主管當前面對的問題。美國財務經理協會在最近的財務報告圓桌會議上，集中討論如何在近期不斷變化的環境中面對不同的挑戰。備有英文字幕。
25 mins
English with English subtitles
Intangibles: Accounting for Hidden Treasures
無形資產：潛藏財富的會計方法
Intangible assets play a critical role in business today, having replaced fixed assets - the historical business-growth benchmark - as the key to a company's competitive sustainability. But how do you quantify something you can't feel, see or weigh? Expert commentator Peter Chant explains the role that accounting differences between GAAP and IFRS play in valuing intangible assets.
無形資產取代了固定資產在業務增長的基準，並成為公司的競爭力可持續發展的關鍵，是企業潛在的巨大財富，但應該如何量化這些無形資產？專業評論員將解釋一般公認會計原則和國際會計準則，有關評估無形資產發的會計差異。備有英文字幕。
34 mins
English with English subtitles
無形資產：潛藏財富的會計方法
Intangible assets play a critical role in business today, having replaced fixed assets - the historical business-growth benchmark - as the key to a company's competitive sustainability. But how do you quantify something you can't feel, see or weigh? Expert commentator Peter Chant explains the role that accounting differences between GAAP and IFRS play in valuing intangible assets.
無形資產取代了固定資產在業務增長的基準，並成為公司的競爭力可持續發展的關鍵，是企業潛在的巨大財富，但應該如何量化這些無形資產？專業評論員將解釋一般公認會計原則和國際會計準則，有關評估無形資產發的會計差異。備有英文字幕。
34 mins
English with English subtitles
Accounting for Business Combinations: A New Landscape
企業合併的會計處理：新前景
When the standard setters issued their guidance on business combinations, it was predicted that it would have an ongoing impact on financial statements, both at the acquisition date and in subsequent periods. Financial reporting commentator Peter Chant explains the role that accounting differences - those between GAAP and IFRS - play in structuring M&A deals.
會計準則制訂者發出企業合併的指引，這將對收購日及隨後期間的財務報表有持續怛的影響。財務報告評論員將解釋，一般公認會計原則和國際會計準則之間，有關併購交易的會計差異。備有英文字幕。
25 mins
English with English subtitles
企業合併的會計處理：新前景
When the standard setters issued their guidance on business combinations, it was predicted that it would have an ongoing impact on financial statements, both at the acquisition date and in subsequent periods. Financial reporting commentator Peter Chant explains the role that accounting differences - those between GAAP and IFRS - play in structuring M&A deals.
會計準則制訂者發出企業合併的指引，這將對收購日及隨後期間的財務報表有持續怛的影響。財務報告評論員將解釋，一般公認會計原則和國際會計準則之間，有關併購交易的會計差異。備有英文字幕。
25 mins
English with English subtitles
Sec's Enforcement Agenda: Trends and Top Concerns
美國證監會執法議程：趨勢與最關注問題
An essential part of regulating the capital markets in general, and the stock market in particular, involves vigorous enforcement of securities laws. Marta Alfonso, a principal at the accounting firm of MBAF, examines the recent compliance trends, as well as the top concerns of SEC regulators, in connection with financial statement and accounting fraud.
一般而言，調控資本市場和股票市場均需要嚴格執行證券法。著名美國會計師事務所負責人，解釋美國證監會就財務報表和會計舞弊的問題上最新趨勢及最關注的部份。備有英文字幕。
25 mins
English with English subtitles
美國證監會執法議程：趨勢與最關注問題
An essential part of regulating the capital markets in general, and the stock market in particular, involves vigorous enforcement of securities laws. Marta Alfonso, a principal at the accounting firm of MBAF, examines the recent compliance trends, as well as the top concerns of SEC regulators, in connection with financial statement and accounting fraud.
一般而言，調控資本市場和股票市場均需要嚴格執行證券法。著名美國會計師事務所負責人，解釋美國證監會就財務報表和會計舞弊的問題上最新趨勢及最關注的部份。備有英文字幕。
25 mins
English with English subtitles
What's Ahead: Bob Herz Examines Financial Reporting Issues
未來動向：前美國財務會計準則委員會主席的見解
Companies are already planning for the major financial reporting changes that are streaming from the standard setters along with the possible adoption of global accounting standards. We asked Robert Herz, longtime expert commentator on FMN and former FASB chairman, about the timing and potential impact of impending changes - from XBRL and comprehensive income to auditing standards.
隨著會計準則制訂者可能通過採納全球會計準則，許多公司已經準備好重新規劃財務報告。前美國財務會計準則委員會主席赫茲，談論是否適當時機從可延伸商業報導語言和綜合全面收益改為審計準則的潛在影響。備有英文字幕。
25 mins
English with English subtitles
未來動向：前美國財務會計準則委員會主席的見解
Companies are already planning for the major financial reporting changes that are streaming from the standard setters along with the possible adoption of global accounting standards. We asked Robert Herz, longtime expert commentator on FMN and former FASB chairman, about the timing and potential impact of impending changes - from XBRL and comprehensive income to auditing standards.
隨著會計準則制訂者可能通過採納全球會計準則，許多公司已經準備好重新規劃財務報告。前美國財務會計準則委員會主席赫茲，談論是否適當時機從可延伸商業報導語言和綜合全面收益改為審計準則的潛在影響。備有英文字幕。
25 mins
English with English subtitles
Discontinued Operations: New Definition, New Reporting
已終止經營之業務：新定義，新報告
In recent years, both the FASB and the IASB have issued separate, but converged, proposals that define when a corporate operation is considered discontinued. John Fleming reports on a recently proposed definition of “discontinued operations,” as well as a proposed set of disclosures, on which both accounting standard setters could agree.
近年來，無論是美國財務會計準則委員或國際會計準則理事會，均發出獨立但一致的建議，就是企業業務運作考慮終止經營時的規定。約翰弗萊明在本節目內報告有關兩個會計標準制定者，同意對終止經營業務的建議。備有英文字幕。
30 mins
English with English subtitles
已終止經營之業務：新定義，新報告
In recent years, both the FASB and the IASB have issued separate, but converged, proposals that define when a corporate operation is considered discontinued. John Fleming reports on a recently proposed definition of “discontinued operations,” as well as a proposed set of disclosures, on which both accounting standard setters could agree.
近年來，無論是美國財務會計準則委員或國際會計準則理事會，均發出獨立但一致的建議，就是企業業務運作考慮終止經營時的規定。約翰弗萊明在本節目內報告有關兩個會計標準制定者，同意對終止經營業務的建議。備有英文字幕。
30 mins
English with English subtitles
Foreign Currency: Lost in Translation
外幣折算：避免損失
With the increased globalization of corporate operations and the cross-border nature of supply chains, the vexing issue of foreign currency translation has emerged as a significant financial reporting issue. Accounting guru Peter Chant recommends best practices to install, as well as traps for the unwary you should avoid, in addressing foreign currency transactions and translations.
隨著全球化跨國業務與供應鏈日益增長，以外國貨幣為單位的財務報表的轉換將國外公司的財務報表轉換為當地的貨幣單位，已成為傷腦筋的問題。會計學大師提出外幣折算的最佳做法和要注意的陷阱，以避免損失。備有英文字幕。
28 mins
English with English subtitles
外幣折算：避免損失
With the increased globalization of corporate operations and the cross-border nature of supply chains, the vexing issue of foreign currency translation has emerged as a significant financial reporting issue. Accounting guru Peter Chant recommends best practices to install, as well as traps for the unwary you should avoid, in addressing foreign currency transactions and translations.
隨著全球化跨國業務與供應鏈日益增長，以外國貨幣為單位的財務報表的轉換將國外公司的財務報表轉換為當地的貨幣單位，已成為傷腦筋的問題。會計學大師提出外幣折算的最佳做法和要注意的陷阱，以避免損失。備有英文字幕。
28 mins
English with English subtitles
Sustainability Reporting: What You Need To Know
可持續發展報告：你需要知道的事
Capital markets and regulators are showing increased interest in a company's performance in meeting its environmental, social and governance goals. Our cameras were on hand at the FEI's Current Financial Reporting Issues conference, as Bruce Pounder examined why - and how - more businesses are integrating nonfinancial "sustainability" information into their financial reporting systems.
資本市場和監管機構愈來愈重視公司業績達至環境，社會和治理目標。美國財務主管協會在最近的財務會議討論，為何愈來愈多企業把非財務的可持續發展事項，納入其財務報告內。備有英文字幕。
30 mins
English with English subtitles
可持續發展報告：你需要知道的事
Capital markets and regulators are showing increased interest in a company's performance in meeting its environmental, social and governance goals. Our cameras were on hand at the FEI's Current Financial Reporting Issues conference, as Bruce Pounder examined why - and how - more businesses are integrating nonfinancial "sustainability" information into their financial reporting systems.
資本市場和監管機構愈來愈重視公司業績達至環境，社會和治理目標。美國財務主管協會在最近的財務會議討論，為何愈來愈多企業把非財務的可持續發展事項，納入其財務報告內。備有英文字幕。
30 mins
English with English subtitles
Disclosing Your Supply Chain Sources: Emerging Regulatory Landscape
披露供應鏈資料：新規定
A provision in the Dodd-Frank financial reform law requires publicly traded companies to scour their supply chains for so-called "conflict minerals" that are mined in the Democratic Republic of Congo. Stacey Tedeschi, managing director at Resources Global Professionals, explains the advantages to you and your business in being proactive about proposed financial reporting requirements.
美國最全面的金融改革法案，多德-弗蘭克華爾街改革和個人消費者保護法案，要求美國證監會上市公司，必須申報規使用可能產自剛果民主共和國或其鄰近國家，以及可能直接或間接資助該地區武裝衝突的「衝突礦產」。眾弘公司董事總經理在節目內解釋此法案對您和您的機構的優勢。備有英文字幕。
25 mins
English with English subtitles
披露供應鏈資料：新規定
A provision in the Dodd-Frank financial reform law requires publicly traded companies to scour their supply chains for so-called "conflict minerals" that are mined in the Democratic Republic of Congo. Stacey Tedeschi, managing director at Resources Global Professionals, explains the advantages to you and your business in being proactive about proposed financial reporting requirements.
美國最全面的金融改革法案，多德-弗蘭克華爾街改革和個人消費者保護法案，要求美國證監會上市公司，必須申報規使用可能產自剛果民主共和國或其鄰近國家，以及可能直接或間接資助該地區武裝衝突的「衝突礦產」。眾弘公司董事總經理在節目內解釋此法案對您和您的機構的優勢。備有英文字幕。
25 mins
English with English subtitles
Timely Issues in a Time of Change: From Dodd-Frank to IFRS
適時改革：從多德-弗蘭克法案到國際會計準則
Many companies are wondering how last year's enactment of the Dodd-Frank Act will affect their SEC filings. In a keynote address to the Current Financial Reporting Issues Conference, Prof. Harvey Goldschmid - a former SEC Commissioner - provides his perspective on the new law's implementation and expresses his belief that now is the time for the business community to urge U.S. adoption of IFRS.
許多公司正疑惑去年通過的多德-弗蘭克法案，將如何影響其提交給美國證監會的文件。前美國證監會委員哈維歌德史密德，在最近的財務報告議題會議上，提出對新法案的觀點，並促請商界採用國際會計準則。備有英文字幕。
25 mins
English with English subtitles
適時改革：從多德-弗蘭克法案到國際會計準則
Many companies are wondering how last year's enactment of the Dodd-Frank Act will affect their SEC filings. In a keynote address to the Current Financial Reporting Issues Conference, Prof. Harvey Goldschmid - a former SEC Commissioner - provides his perspective on the new law's implementation and expresses his belief that now is the time for the business community to urge U.S. adoption of IFRS.
許多公司正疑惑去年通過的多德-弗蘭克法案，將如何影響其提交給美國證監會的文件。前美國證監會委員哈維歌德史密德，在最近的財務報告議題會議上，提出對新法案的觀點，並促請商界採用國際會計準則。備有英文字幕。
25 mins
English with English subtitles
FASB’s Simplification and Disclosure Framework Initiatives
FASB簡化與信息披露框架倡議
The number one priority identified in the FASB’s annual survey of their Financial Accounting Standards Advisory Committee was dealing with the complexity of financial accounting standards. In response, the FASB added a “simplification” project to its agenda. Here, Colleen Cunningham, Vice President and Controller with Zoetis, and John Fleming, Executive Vice President of SmartPros, discuss this new initiative as well as the FASB’s disclosure framework initiative and explain the effect these projects will have on financial reporting in the future.
美國財務會計準則委員會的財務會計準則諮詢委員會，首要任務是處理財務會計準則的複雜性。針對這種情況，FASB增加了簡化項目。本節目探討新簡化項目及FASB的披露框架倡議，並解釋這些項目對未來財務報告的影響。備有英文字幕。
25 mins
English with English subtitles
FASB簡化與信息披露框架倡議
The number one priority identified in the FASB’s annual survey of their Financial Accounting Standards Advisory Committee was dealing with the complexity of financial accounting standards. In response, the FASB added a “simplification” project to its agenda. Here, Colleen Cunningham, Vice President and Controller with Zoetis, and John Fleming, Executive Vice President of SmartPros, discuss this new initiative as well as the FASB’s disclosure framework initiative and explain the effect these projects will have on financial reporting in the future.
美國財務會計準則委員會的財務會計準則諮詢委員會，首要任務是處理財務會計準則的複雜性。針對這種情況，FASB增加了簡化項目。本節目探討新簡化項目及FASB的披露框架倡議，並解釋這些項目對未來財務報告的影響。備有英文字幕。
25 mins
English with English subtitles
Building Trust in Financial Reporting
財務報告：建立信任
In this program, videotaped at the recent Financial Executives International Summit Leadership Conference, the Executive Director of the Center for Audit Quality, Cynthia Fornelli, describes the initiatives the CAQ has undertaken to reinforce investor confidence in U.S. capital markets. These include the development of indicators of audit quality, tools to measure the feasibility of suggested changes to the auditor’s reporting model, and the improvement of financial disclosures. She also indicates the steps that a company can take to increase its effectiveness in deterring and detecting financial reporting fraud in its organization.
在最近的美國財務經理協會峰會領導人會議上，美國審計品質中心執行董事辛蒂弗奈莉，介紹了審計品質中心如何加強投資者的信心，包括開發審計品質指標審計質量，測量審計師報告模式的可行性工具，改進財務資訊披露，以及檢測財務報告舞弊的有效性步驟。備有英文字幕。
25 mins
English with English subtitles
財務報告：建立信任
In this program, videotaped at the recent Financial Executives International Summit Leadership Conference, the Executive Director of the Center for Audit Quality, Cynthia Fornelli, describes the initiatives the CAQ has undertaken to reinforce investor confidence in U.S. capital markets. These include the development of indicators of audit quality, tools to measure the feasibility of suggested changes to the auditor’s reporting model, and the improvement of financial disclosures. She also indicates the steps that a company can take to increase its effectiveness in deterring and detecting financial reporting fraud in its organization.
在最近的美國財務經理協會峰會領導人會議上，美國審計品質中心執行董事辛蒂弗奈莉，介紹了審計品質中心如何加強投資者的信心，包括開發審計品質指標審計質量，測量審計師報告模式的可行性工具，改進財務資訊披露，以及檢測財務報告舞弊的有效性步驟。備有英文字幕。
25 mins
English with English subtitles
The FASB: Convergence Program and Current Agenda
美國財務會計準則委員會：趨同計劃與當前議程
As the FASB concludes its discussions of the bilateral convergence program with the International Accounting Standards Board, which started in 2002, many preparers and auditors are asking what lies ahead. In this program, Stacey Painter, President of Loscalzo Associates, answers that question. She also examines the FASB’s current agenda, which contains more than thirty projects.
美國財務會計準則委員會總結了與國際會計準則理事會於二○○二年開始討論的趨同計劃，許多編制者和審計師都在問什麼樣的未來。會計界專業人士將考查其中三十多項當前的議程。備有英文字幕。
25 mins
English with English subtitles
美國財務會計準則委員會：趨同計劃與當前議程
As the FASB concludes its discussions of the bilateral convergence program with the International Accounting Standards Board, which started in 2002, many preparers and auditors are asking what lies ahead. In this program, Stacey Painter, President of Loscalzo Associates, answers that question. She also examines the FASB’s current agenda, which contains more than thirty projects.
美國財務會計準則委員會總結了與國際會計準則理事會於二○○二年開始討論的趨同計劃，許多編制者和審計師都在問什麼樣的未來。會計界專業人士將考查其中三十多項當前的議程。備有英文字幕。
25 mins
English with English subtitles
