Research On The Improvement Of The Disclosure Structure Of The Notes To The Annual Report By The International Accounting Standards

People realize the limitation of the accounting statement gradually,which improves the appearance of off-balance-sheet information that provides additional explanation.With the note becoming more and more detailed,the information in the note becoming more and more lengthy,the users can't obtain information they need easily to know the financial status of listed companies.To solve this problem,IASB enacted Amendments to IAS 1 in 2014 and enacted new Conceptual Framework for Financial Reporting in March 2018,which pointed presentation and disclosure are as communication tools,and urged the reformation of structure of notes disclosure in the future,classifying information in a structured manner that reports similar items together and reports dissimilar items separately,which can achieve the goal of efficiency and effective communication.This paper study on the note disclosure structure of stock and financial assets and financial liabilities measured at fair value and recorded in current profits and losses,which finds that there are problems of order and form of organization.Structure is disorder,for example,disclosure location is decentralized,people can not correspond the relationship of subjects,which give enterprises the chance to cover up problems.Current note structure can't show the enterprises' problems to users,means which can't guarantee investors' interests.On the basis of IAS1 and Conceptual Framework for Financial Reporting,design anew the note disclosure structure of stock and financial assets and financial liabilities measured at fair value and recorded in current profits and losses,and put forward suggestion of convergence and amendments of our country's accounting standards.Now there is less scholar studying on structure of notes disclosure,and related accounting standards are backward.I combine theory analysis with case analysis,on the basis of related standards of Conceptual Framework for Financial Reporting and IAS1,increasing study about our country's accounting standards of note disclosure to a certain extent,improving attention to structure of note disclosure,putting forward suggestion of convergence of our country's accounting standards,promoting the revising and perfection of our country's accounting standards about note disclosure structure.