美国财务会计概念框架档Conceptual framework for financial accounting in the United States.docx
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美国财务会计概念框架档Conceptual framework for financial accounting in the United States.docx
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美国财务会计概念框架档ConceptualframeworkforfinancialaccountingintheUnitedStates
美国财务会计概念框架档(ConceptualframeworkforfinancialaccountingintheUnitedStates)
Americanfinancialaccountingconceptframeworkfile.Txtifthereisanafterlife,tobeatree,standeternal,nosadposture.Halfofthemaresereneinthesoil,halfinthewind,halfintheshade,halfinthesunshine,verysilent,veryproud,neverrelyonneverlookingfor.ThemaincontentsoftheconceptualframeworkoffinancialaccountingintheUnitedStates
FASBhasinitiallyformedaconceptualframeworkconsistingoftheobjectivesoffinancialreporting,thequalitycharacteristicsofaccountinginformation,theelementsoffinancialstatements,andtheconfirmationandmeasurementoffinancialstatements.FASBbelievesthatalthoughthe"statementoffinancialaccountingconcepts"itselfisnottheaccountingstandards,however,itcanplaythefollowingfunctions:
(1)FASB?
Thedevelopmentofaccountingstandards;
(2)intheabsenceofspecificaccountingstandards,provideareferenceframeworkforsolvingtheproblemsinaccounting;(3)thepreparationofthefinancialstatements,determinethescope;(4)theusersoffinancialstatementstoincreaseunderstandingofthefinancialstatementsandconfidence;(5)enhancethecomparabilityoffinancialstatementsbyreducingaccountingalternativeway.BecausetheFASBvalueoftheconceptualframeworkoffinancialaccounting,regarditasthetheoreticalbasisandguidingprinciplesoftheformulationofaccountingstandards,whichcanguaranteetheaccountingstandardsbetweenbeforeandafteritestablishedtheconsistentandcoordinatedwell.
Onthewhole,theAmericanFASBconceptannouncement(FASB?
Concepts)ismoredetailed,substantialandquiterigorous.Notonlyisitpioneeredintheworld,butalsoalotofcreativeideasareputforward,whichareworthyofreferencefromthenationalstandardssettingbodies.Inparticular,theseannouncementsaredividedintosixreportsbasedoneachquestion,andeachreporthasastrongindependence.Althoughtheconceptisdividedintosixannouncement,buttheseannouncements?
Basicallycanconstituteacompletesystem,andgenerallyreachedW.?
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PaytonandA.?
C.?
Inthe"corporateaccountingstandardsLittletonintroduction"proposedinthecoherentandcoordinatedandconsistenttheoreticalsystem.
Two.Themaincontentsoftheinternationalfinancialaccountingstandard"theframeworkofcompilingfinancialstatements"
Theinternationalaccountingstandardsboard(IASB)in1989promulgatedthe"framework"compilationoffinancialstatements,includingthepreface,theintroduction,theobjectiveoffinancialstatements,thefinancialstatementsofthebasicassumptions,qualitycharacteristics,theelementsoffinancialstatements,financialstatementsandfinancialstatementstoconfirmtheelementsofmeasurement,capitalandcapitalmaintenanceconcept.Thisprovidesacompleteframeworkfortheformulationoffinancialstatementsandtheformulationoftheguidelinesforthepreparationoffuturefinancialstatements.
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1.Intheprefaceandintroduction,IASBputsforwardthepurpose,status,scope,userandinformationdemandoftheframework.Itpointsoutthatthisframeworkistoapplyaseriesofaccountingmodelandcapitalandcapitalmaintenanceconcept,tohelptheCounciloftheInternationalAccountingStandardsCommitteetoformulateanewreviewofexistinginternationalaccountingstandardsandinternationalaccountingstandards,thepreparationofthefinancialstatementstohelpwiththeinternationalaccountingstandardsandinternationalaccountingstandardshaveyettobelistedintheprojecttheproblemandhelpthecountryaccountingstandardsorganizationstoformulatenationalstandards.Itcanbeseenthattheframeworkisnotjustaspecificinternationalaccountingstandard,butabasicframeworkforguidingtheworkofinternationalaccountingstandards.
2.Intheobjectivesofthefinancialstatements,itispointedoutthattheinformationprovidedintheeconomicdecisionsishelpfultoaseriesofusersaboutthechangesinthefinancialstatus,operatingperformanceandfinancialstatusoftheenterprise.Financialstatementsshouldreflectthefiduciarydutyofenterprisemanagement,butultimatelyprovidehelpforeconomicdecisions.
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3,theframeworkprovidesqualitycharacteristicsoftheaccrualbasisandthecontinuedoperationofthetwobasicassumptionsandthefinancialstatements:
understandability,relevance(includingsignificance),reliability(includingreflect,substanceoverform,neutrality,prudence,integrity,comparability,etc.).Especiallyinthequalitycharacteristicsoffinancialstatements,theconstraintsofrelevantandreliableinformationarepointedout,including:
timeliness,themoretimelyrelevanceofinformation,thebetter,butmaynotmakeacompleteconfirmationoftheinformation,
Loseacertainreliability;measurebetweenbenefitandcost,providetheaccountinginformationismorerelevantandreliablemoreshouldbeprovided,itneedstobebalancebetweenbenefitsandcosts,tomeetthegoalofmaximizingeconomicbenefits.Italsoreferredtoatrueandfairview,butnospecificsetofrelatedconcepts,pointedoutthat"theuseofqualitycharacteristicsandappropriateaccountingstandards,usuallycanexpressgeneralunderstandingofthetrueandfairinformationofthefinancialstatements,orfairrepresentationofinformationoffinancialstatements".
4.Thedefinitionoffinancialstatus,assets,liabilities,rightsandinterests,performance,income,cost,capitalmaintenanceadjustmentisdefinedintheelementsoffinancialstatements.
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5,recognizedinthefinancialstatementselementsofthepartofthegeneralstandardofconfirmationoffactorsrelatingtotheprojectthefutureeconomicbenefitswilllikelyinfloworoutflowofenterprises;theprojectcostorvaluecanbemeasuredreliably.Italsopointsouttheprobabilityoffutureeconomicbenefits,theconceptofreliabilityofmeasurement,andtherecognitionstandardsofassets,liabilities,incomeandexpenses.Inthemeasurementpartofthefinancialstatementelements,themeasurementbasisofhistoricalcost,currentcost,realizablevalueandpresentvalueisputforward,whichrequiresthecombinationofvariousmeasurementbases.
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6,capitalandcapitalpreservationconcept.Theconceptsanddifferencesofphysicalcapitalpreservationandfinancialcapitalpreservationarepointedout.Inaddition,IASB'sInternationalAccountingStandardsNo.first"financialstatements"guidethespecificpresentationoffinancialstatements,whichcanberegardedasasupplementtotheframeworkofpreparingfinancialstatements.
Three.AftercomparingtheconceptualframeworkoffinancialaccountingbetweenFASBandIASB,whatarethedifferencesbetweenthem?
Whydothesedifferencesarise?
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thequalitycharacteristicsofaccountinginformationreleasedinDecember1980FASB?
SFAC?
NO.2"qualitycharacteristics"ofaccountinginformation,thepaperexpoundsaseriesofaccountinginformationqualitymustmeettherequirements,andthequalityoftheaccountinginformationisdividedintohierarchicalstructureclear.Inallqualityattributes,"decisionusefulness"isthemostimportant,thehighestlevelbelongstothequalitycharacteristics,ifthereisnouseful,willnotbenefitfromtheinformationtocompensateitscosts;however,iftheinformationisusefultousers,youmustallowuserstounderstand,therefore,canunderstandingshouldbeusedasaprerequisitefordecisionusefulness"tobeconsidered;andtheaccountinginformationtobeusefulfordecision-making,andmusthavetwomaincharacteristics,namelyrelevanceandreliability,thatistosay,therelevanceandreliabilityoftheformationofthe"twosecondarycharacteristicsofdecisionusefulness;underrelevanceandreliabilityfurther,thesecondarycharacteristics,correlationbypredictivevalue,feedbackvalueandtimelinessofsecondaryfeatures,reliabilityandverifiability,neutralbyThecompositionandtruthfullyreflectthesecondaryfeatures;inaddition,includingconsistency,comparability,asecondaryqualityisthe"decisionusefulness",anditsrelevanceandreliabilityoftheinteraction,theusefulnessofinformationgeneratedtogether.Asfortheprovisionofinformation,therearetwomeasurableconstraints:
first,thebenefitisgreaterthanthecost;twoistheimportance.Therefore,theyarealsoincorporatedintothehierarchicalstructureofqualitycharacteristics.Inaddition,itisworthmentioningthat,inthequalitycharacteristicsofFASB,althoughthecharacteristicsofprudencearenotexplicitlylisted,however,thediscussionofreliabilityinvolvestheissuesofconservatismandprudence
FASBdividestheelementsoffinancialstatementsinto10categories:
assets,liabilities,equity,owner'sinvestment,distributiontotheowner,comprehensiveincome,income,expenses,gainsandlosses,etc..However,thereareonly5elementsoffinancialstatementsintheframeworkoffinancialstatementscompiledbyinternationalaccountingstandards:
assets,liabilities,owners'rightsandinterests,incomeandexpenses,andprofitsareexcludedfromthesystem
Accountingrecognition?
FASBdefines"confirmation"as:
theprocessofformallyplacingaprojectasanasset,liability,operatingincome,expensesandotherelementsintoafinancialstatementofanaccountingentity.Thisprocessinvolvesthesimultaneousdescriptionofaprojectwithwordsandnumbers,andtheamountincludedinthefinancialstatements.TheUnitedStatesrecognizedstandard:
(1)inaccordancewiththedefinitionofanelement;?
(2)measurement;correlation;
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