会计准则的共同框架外文翻译文档格式.docx
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会计准则的共同框架外文翻译文档格式.docx
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原文:
ACommonFrameworkforAccountingStandards
InSeptember2010,theU.S.FinancialAccountingStandardsBoard(FASB)andtheInternationalAccountingStandardsBoard(IASB)completedthefirstphaseofaprojectthatwillinfluenceglobalstandardssettingformanyyearstocome.Specifically,theBoardsconvergedkeyportionsoftheirconceptualframeworks.Thismonth’scolumnwillexplainwhattheBoardshavedoneandthesignificanceoftheiraccomplishment.
What’saConceptualFramework?
Aconceptualframeworkforasetofaccountingstandardsisanexplicitdeclarationofthefundamentalconceptsonwhichthesetofstandardsisbased.Theconceptsaddressedbyconceptualframeworkstendtobegeneralinnature,broadinscope,andstableovertime.Forexample,aconceptualframeworktypicallywillidentifythekindsoffinancialstatementsthatreportingentitiesshouldprepare(balancesheet,incomestatement,etc.)anddefinethebasicelementsofthosefinancialstatements(assets,liabilities,income,expenses,etc.).Havingaconceptualframeworkeliminatestheneedforastandardssetter,suchastheFASBortheIASB,toreestablishcoreconceptseachtimeitdevelopsorupdatesastandard.Additionally,byconsistentlyreferringtoastableconceptualframework,astandardssetterismorelikelytopromulgatestandardsthatareconsistentwitheachotheraswellaswithsignificantassumptionsandconstraints.TheconceptualframeworkofU.S.GenerallyAcceptedAccountingPrinciples(GAAP)isdocumentedinaseriesofStatementsofFinancialAccountingConcepts(SFACs)issuedbytheFASB.TheIASBhasdocumentedtheconceptualframeworkofInternationalFinancialReportingStandards(IFRS)initsFrameworkforthePreparationandPresentationofFinancialStatements.Thoughsimilarinsomerespects,thetwoframeworkshavealwaysbeenseparateanddistinctfromeachother—untilrecently.AspartoftheireffortstoconvergethespecificstandardsthatcompriseU.S.GAAPandIFRS,theBoardshavebeguntoconvergetheirconceptualframeworksaswell.
TheFASB-IASBConceptualFrameworkProject
InOctober2004,theFASBandtheIASBaddedajointconceptualframeworkprojecttotheiragendas.Theobjectiveoftheprojectis“todevelopanimprovedcommonconceptualframeworkthatprovidesasoundaccountingstandards.”Inotherwords,theBoardshavebeenworkingtogethertoreplacetheirseparateframeworkswithasingleframeworkonwhichbothfutureU.S.GAAPandfutureIFRSwillbebased.EachBoardiscommittedtomakingthesingleframeworkbetterthaneitherone’sexistingframework.Thejointconceptualframeworkprojectconsistsofeightphases,designated“A”through“H”:
A.Objectiveandqualitativecharacteristics
B.Elementsandrecognition
C.Measurement
D.Reportingentity
E.Presentationanddisclosure,includingfinancialreportingboundaries
F.FrameworkpurposeandstatusinGAAPhierarchy
G.Applicabilitytothenot-for-profitsector
H.Remainingissues
InJuly2006,theFASBandtheIASBissuedaPreliminaryViews(PV)documentforPhaseAthatdescribedtheBoards’tentativethoughtsontheoverallobjectiveoffinancialreportingandonthenecessaryanddesirablequalitativecharacteristicsofreportedfinancialinformation.Afterfurtherdeliberations,theBoardsissuedanExposureDraft(ED)forPhaseAinMay2008thatproposedthefirsttwochaptersofacommonconceptualframework.FinalversionsofthosetwochaptersweresubsequentlyissuedbytheBoardsonSeptember28,2010.
TheFASBissuedthetwochapterstogetherasSFACNo.8,“ConceptualFrameworkforFinancialReporting—Chapter1,TheObjectiveofGeneralPurposeFinancialReporting,andChapter3,QualitativeCharacteristicsofUsefulFinancialInformation(areplacementofFASBConceptsStatementsNo.1andNo.2).”(SFACNo.1was“ObjectivesofFinancialReportingbyBusinessEnterprises,”andSFACNo.2was“QualitativeCharacteristicsofAccountingInformation.”)TheBoardhadpreviouslyissuedonlysevenSFACsinits37-yearhistory—noneoftheminthepast10years.TheinfrequencyofSFACissuancereflectsthehighdegreeofstabilityintheFASB’sconceptualframeworkovertime.Butchangehappens,andthelessfrequentlyithappens,themoresignificantitiswhenitdoeshappen.
Foritspart,theIASBincorporatedthetwochaptersintoarevisedversionofitsframeworkthatitpublishedasTheConceptualFrameworkforFinancialReporting2010.Previously,theIASBhadn’tmadeasubstantiverevisiontoitsframeworksince2001.Again,thatfactthatconceptualframeworksdon’tchangefrequentlymakestherecentchangesbytheFASBandtheIASBallthemorenotable.
TheObjectiveofGeneralPurposeFinancialReporting
Chapter1oftheBoards’commonconceptualframeworkfocusesontheoverallobjectiveoffinancialreporting.AsstatedinSFACNo.8,“Theobjectiveofgeneralpurposefinancialreportingistoprovidefi
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