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财务会计与概念框架

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财务报表与财务报告 Financial Statements and Reporting
Objective of Financial Reporting财务报告的目标
Provide financial information about the reporting entity that is useful to 为以下报表使用者提供有用的信息(DecisionUsefulness Approach决策有用观)
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财务报表与财务报告 Financial Statements and Reporting
Essential characteristics of accounting are: 会计的基本特征是:
(1) the identification, measurement, and communication of financial information about 确认、计量和传递财务信息
第二层级:基本概念 Second Level: Fundamental Concepts
●Qualitative Characteristics 信息质量特征 ●Basic Elements 基本要素
第三层级:确认和计 量Third Level: Recognition & Measurement
●Basic Assumption 基本假设 ●Basic Principles 基本原则 ●Cost Constraint 成本约束
Financial Statements 财务报表
Balance Sheet
Income Statement
Statement of Cash Flows
Statement of Owners’ or Stockholders’ Equity
Note Disclosures
IFRS,CAS,GAAP
Additional Information 相关披露
President’s letter Prospectuses Reports filed with governmental agencies News releases Forecasts Environmental impact statements Etc.
●Accounting & Capital Allocation 会计与资本分配 ●Objective 目标 ●Need to Develop Standards 需要制定准则
准则制定相关团体 Parties Involved in Standards Setting
● SEC ● FASB ● IASB
present and potential equity investors, lenders, and other creditors in decisions about providing resources to the entity.
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制定会计准则的需要The Need to Develop Standards
(2) economic entities to 经济主体 • interested parties.利益集团
(1) Financial accounting is the process that culminates in the preparation of financial reports on the enterprise for use by both internal and external parties.
GAAP & IFRS
● GAAP的来源 ● IFRS制定过程
存在的问题 Issues in Financial
Reporting ●Political Environment 政治环境 ●Financial Reporting Challenges 挑战
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财务会计概念框架 Conceptual Framework
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财务报表与财务报告 Financial Statements and Reporting
Accounting and Capital Allocation会计与资本的分配 Resources are limited. Efficient use of resources often determines whether a business thrives.资源是有限的。对资源高效的使用决定一个 企业是否能茁壮成长。
财务会计与会计准则 Financial Accounting & Accounting Standards
财务会计与会计准则 Financial Accounting & Accounting Standards
财务报表和财报告务 Financial Statements & Financial Reporting
管理会计:辨别、计量、分析和传递管理当局所需要的进行计划、控制和评价
一个企业经营状况的财务信息。
Managerial accounting: is the process of identifying, measuring, analyzing,
and communicating financial information needed by management to plan,
control, and evaluate a company’s operations.
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财务报表与财务报告 Financial Statements and Reporting
Economic Entity 经济主体
Financial Information
Accounting
Identifies and Measures and Communicates
财务会计概念框架 Conceptual Framework
概念框架 Conceptual Frame
●Need 需要 ●Development发展 ●Overview概览
第一层级:基本目标 First Level: Basic
Objective
●Decision – usefulness Approach 决策有用观
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