美国财务会计概念框架档Conceptual framework for financial accounting in the United States.docx

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.?

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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;